It’s that time of year again when exam fever is rife, and not even Revenue are immune.
They have now focused their attention how teachers and others who set, correct or supervise exams should be taxed and clarified the tax treatment of such work.
Their statement reads as follows:
“Queries have arisen with regard to whether exam setters, exam correctors, invigilators, etc are engaged under a contract of service (employees) or under a contract for service (self-employed).
Whilst the facts of each case will determine whether an individual is either an employee or self-employed, it is Revenue’s view that exam setters, exam correctors and invigilators etc. engaged by the State sector, private colleges or associations are, in general, likely to be employees and, therefore, deductions (tax, PRSI and USC) under the PAYE system should be made from the emoluments paid to them.”
This means in short that if you do exam setting, correction or invigilation work, you will normally be treated as an employee, and can expect to suffer PAYE/PRSI/USC deductions on your earnings.
This seems to me an entirely logical and sensible approach.
Note though the usual (and important) qualification that the facts of each case will determine the actual treatment in each case.
Thomas McGibney & Company 