11th January 2018
The first payslip of 2018, issuing today (Thursday, 11 January) only reflects changes for 8 of the 14 days in the pay period. The full effect of uplifts to salary will be reflected in the payslip of Thursday, 25 January.
Since 1 January there have been a number of changes to teachers’ salaries.
- Scale salaries have been restored by 1% for all teachers.
- Pay reductions imposed under HRA for teachers earning more than €65K have been reversed.
- All post 1 January 2011 entrants have been merged onto a new common scale which includes the value of an honours degree allowance. All post January 2012 entrants and 2011 entrants with a pass degree will see a pay uplift.
- The €1,000 pay increase from 1 April 2017 will now be subsumed into the pay scale.
- USC rates have been reduced and the standard rate income tax band has increased.
Scale salaries increased by 1% for all teachers
The payslip of 11 January 2018 will reflect the 1% restoration to scale salary being applied to 8 of the 14 days in this pay period. The following payslip of 25 January will reflect the full restoration.
Reversal of Pay reductions imposed under HRA for teachers earning more than €65K
The payslip of 11 January 2018 will continue to feature the headings of ‘HRA DEDUCTIONS’, as the cuts still apply to 6 days of the pay period, from the 26 – 31 December 2017.
The following payslip of 25 January 2018 will reflect the full restoration of these cuts and accordingly, the ‘HRA DEDUCTIONS’ headings on the left-hand side of a teacher’s payslip will disappear completely from this date.
All post 1 January 2011 entrants have been merged onto a new common scale which includes the value of an honours degree allowance.
As agreed under LRA and the new entrant pay agreement of September 2016, the full restoration of the honours degree allowance for 2012 entrants is reflected in the revised salary scale for post 1 January 2011 entrants to teaching.
From 1 January 2018 there is a single scale for all post-1 January 2011 entrants, with the honours primary degree allowance amount (€4,918) now fully included in the scale.
There is scale equivalence between pre- and post-1 January 2011 scales when the honours allowance is taken into account but a length of scale difference remains to be addressed.
Post 2012 entrants will see an increase due to the implementation of the second phase in the restoration of the honours degree allowance. 2011 entrants with a pass degree will see an increase due to the value of an honours degree allowance being included at each point of the new scale.
The €1,000 pay increase from 1 April 2017 will now be subsumed into the pay scale.
The €1,000 pay restoration of 1 April 2017, negotiated under LRA, will be incorporated into the scale from 1 January 2018. The corresponding heading on teachers’ payslips of ‘PAY INCREASE 1/4/17’ will disappear completely from payslips on 25 January 2018. It will still display on the next payslip of 11 January 2018 as the pay period includes 6 days, 26 -31 December, from 2017.
USC rates have been reduced and the standard rate income tax band has increased
The standard rate income tax band has increased from €33,800 to €34,500. This means that anyone earning under €34,500 will be charged the standard rate of tax, while those earning over it will see a slight reduction to their tax.
The 2.5% USC rate will reduce to 2% and the ceiling for this rate will increase from €18,722 to €19,372. The 5% rate of USC will reduce to 4.75%. These two changes will result in an increase in net pay for teachers.
Full details are in Circular 0083/2017 (pdf), which can be found here. As always, members are reminded to check payslips. Members concerned that salary is incorrect should call the INTO Queryline on 01 8047700 or email firstname.lastname@example.org.