Revenue eBrief No. 161/19

Tax Duty Manual Part 05-01-11 outlines Revenue’s position with regards to the tax treatment of part-time lecturers/teachers/trainers. With effect from 1 September 2019 lecture fees in respect of part time or “once off” lecturers should now be taxed through the PAYE system i.e. paid net of statutory deductions for income tax, USC and PRSI

Extract:

1. Revenue Position

Revenue’s position is that part-time lecturers/teachers/trainers are generally engaged under a contract of service (employee) as opposed to a contract for service (self-employed). Accordingly, payments made to such individuals should be madenet of statutory deductions for income tax, USC and PRSI under the PAYE system.

2. Exceptions for payments to guest lecturers