Update on substitute teachers and tax credits

Thursday 14 February 2019

ASTI representatives have met with Department officials in relation to substitute teachers who have experienced tax credit issues in recent weeks.

Some substitute teachers had their tax credits reduced to zero credits and zero cut off in January 2019 when the Revenue Commissioners introduced real time PAYE (PAYE modernisation). This problem occurred due to a change in the way employers are required to report employee’s pay and statutory deductions from January 1st 2019 onwards. The Department of Education and Skills has stated to the ASTI that is has devoted all available technical resources to resolving this problem. The Department is working with Revenue to develop and implement a solution for those affected. Refunds have been paid to some of the teachers affected. Other teachers who have been affected will receive refunds later this month.

The ASTI will continue to liaise with the Department until the problem is completely rectified. The ASTI has emphasised to the Department the serious nature of this problem. It is absolutely essential that is prioritised, given the precarious nature of substitute teaching.

The Department has established an email address for second-level substitute teachers with queries regarding this issue:  PPPayroll(at)education.gov.ie.