Examination correctors subject to PAYE

Examination correctors subject to PAYE

Revenue have issued guidance in e-brief 48/17 (Examinations correctors) confirming that examinations setters, correctors and invigilators will be subject to deductions for tax, PRSI & USC under the PAYE system. This would apply for such persons, engaged by the State, private colleges or associations.

How this will work in reality is that the corrector will be setup as an employee of the State, college or association. They will receive a payslip with each payment and a P45 once the examination activities are complete. If a person is used regularly then it is likely their details will be retained on the payroll system of the relevant institution. At the and of each year and they will receive a  P60 showing their earnings and tax deducted.

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