Remuneration of Staff
In accordance with Revenue policy, payments to individuals who provide services in the core activities of teaching, research, administration and technical support are processed through the University payroll under appropriate deduction of PAYE and PRSI. Individuals employed on this basis, with the exception of casual staff employed on an hourly basis who claim via on-line timesheet , will normally be issued with a contract of employment by UCD HR in advance of the commencement of their duties.
Revenue policy on payments to Part-Time Teachers/Lecturers
Please note: The text of this page is taken from the Article in Tax Briefing, Issue 28 on the Taxation of Part-Time Lecturers/Teachers/Trainers
The question as to whether part-time lecturers/teachers/trainers are engaged under contracts of service (employees) or under contracts for service (self-employed) arises regularly.
Revenue’s view is that part-time lecturers/teachers/trainers are employees. Payments are to be made to these individuals net of statutory deductions for PAYE and PRSI.
Once off lectures
Up to 31 August 2019, Revenue permitted payments to teachers/lecturers/trainers in respect of "once off" lectures to be made without deduction of PAYE, PRSI and USC.
From 1 September 2019, all such payments must now be processed through payroll under deduction of PAYE PRSI and USC.