Payment of Direct Grant to BOM
Supervision Direct Grant
The DES will provide funding for the provision of supervision in primary
schools on the basis of 37 hours per annum per full-time teaching post.
The number of teaching posts used to determine the category of payment is the
total number of full-time teaching posts allocated to a school by the Department
on 30 September in a school year. Where there is a shared teaching post, this
post is counted in the base school when calculating entitlement to supervision
allocation.
The annual supervision grant for 2009/2010 has been reduced to €1,769 as of 1/1/10.
The annual grant to be paid in July 2010 will be €1,806 (figure calculated by INTO).
Direct grants are as follows:*
- 1 Teacher School – €4,953
- 2 Teacher School – €2,797 (where teacher is not in receipt of the 2nd teacher allowance)
- 2 Teacher School – €1,165 (where teacher is in receipt of 2nd teacher allowance)
- 3 Teacher School – €641
Where an external supervisor is employed where teachers have opted out of
supervision, the grant per teacher is €2,155.
The above figures are
inclusive of a 5% administration fee and 10.75% PRSI (Employer’s
contribution).
Payment to BOM
The DES will issue grants to boards in respect of outstanding supervision payments for the coming school year. The payment of these grants to teachers and/or external supervisors is a matter for the boards of management. Boards are advised to contact their Patron Bodies and/or the Revenue Commissioners for advice in relation to these matters. The following illustrations were prepared in Head Office in response to queries we have received. They are issued as a guide only.
The following steps should be followed by the Board of Management when paying teachers / external supervisors:
- Request the Teacher's PPS number
- Deduction of Tax
- PAYE - Apply 42% tax to the gross payment with no tax credits
- PRSI - If Class D apply Class J PRSI; If Class A apply Class A PRSI
- Once payment is made issue a P45 to the teacher
- Ensure the payment is included on the P35 (Employer's Annual Return to the Revenue Commissioners) at the end of the tax year
|
Class J PRSI Rates
|
|
| Up to €356 paid: | Employer 0.50% |
| Employee Nil | |
| In excess of €356: | Employer 0.50% |
| Employee 2.00% (on full amount) |
|
Class A PRSI Rates
|
|
| €38 - €287 paid: | Employer 8.5% |
| Employee Nil | |
| €287.01 - €356: | Employer 8.5% |
| Employee First €127 at Nil, Balance at 4% | |
| In excess of €356: | Employer 10.75% |
| Employee First €127 at 2%, Balance at 6% |
Please note:
The reduced PRSI payable on earnings over €40,420
should not be taken into account when calculating PRSI
due under Class A. The teacher may claim any overpayment
of PRSI back at the end of the tax year.
Sample A
10 hours to be paid to a teacher (Class D)
€38.48 x 10 hours = €384.80 gross
PAYE
€384.80 x 42% = €161.61
PRSI (Class J)
Employer €384.80 x 0.50% = €1.92
Employee €384.80 x 2.0% = €7.69
Payment to Teacher €384.80 - €161.61 (PAYE)
- €7.69 (PRSI) = €215.50
Payment to Revenue (through P30) €161.61 (PAYE)
+ €1.92 (PRSI EMPER) + €7.69 = €171.22
Sample B
10 hours to be paid to a teacher (Class A)
€38.48 x 10 hours = €384.80 gross
PAYE
€384.80 x 42% = €161.61
PRSI (Class A)
Employer €384.80 x 10.75% = €41.36
Employee First €127 x 2.00% = €2.54
Balance €384.80 - €127 = €257.80 x 6.00%
= €15.46
Total €2.54 + €15.46 = €18.00
Payment to teacher €384.80 - €161.61 (PAYE)
- €18.00 (PRSI)= €205.19
Payment to Revenue (through P30) €161.61 + €41.36
(EMPER PRSI) + €18.00 = €220.97
Note: While the payments issued to Boards included a payment of 10.75% in respect of PRSI, please note that this rate doesn't apply in all cases.