Payroll

Taxation of Part Time Lecturers/Teachers/Trainers

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Revenue eBrief No. 103/22

Taxation of Part Time Lecturers/Teachers/Trainers

Tax and Duty Manual Part 05-01-11 – Taxation of Part Time Lecturers/Teachers/Trainers – has been updated as follows:-

  • Inclusion of the updated Code of Practice for Determining Employment Status at paragraph 1;
  • Inclusion of an example of employee status at paragraph 2;
  • Incorporation of an Appendix 2 and minor amendments throughout to make the content more readable.