Rates of Pay
> See rates of pay and claim forms
Schools employ examination superintendents for LCA, LCVP, Aural and Practical examinations and for superintendents of Special Centre’s under the scheme of reasonable accommodations (including those who also act as readers/scribes), examinations aides, attendants and art models.
Note: Schools are required to pay teachers for the preparatory work/assessment of projects for State Examinations. In prior years teachers completed this form and sent it directly to the SEC for payment. See C. (vii) below for further information.
PAYE
Employers are obliged to register new employments, in all circumstances except where it is the employee’s first employment in the State. You can register the employment with Revenue by submitting a new RPN request for that employee.
Revenue Payroll Notifications (RPNs) are available in real time for new employees. This removes the need for emergency tax in most cases.
Emergency tax only applies where an employee:
- does not have a Personal Public Service Number (PPSN)
- is working in the State for the first time.
For attendants it may be their first employment. They will need to register the employment as soon as possible to avoid paying emergency tax. To do this they must register for “myaccount” with Revenue. When they receive the “myaccount” password they will be able to register the employment with the school. In order to do this, you will need to provide them with the school’s employer registration number. When they have registered the employment, Revenue will make a Revenue payroll notification (RPN) available to the school.
You should request an RPN for any new employees before you pay them. You can do this through your payroll software or ROS. This action will create the employment on our records and an RPN will be made available.
The payroll submission will also include a field for commencement date.
USC
The Revenue Payroll Notification (RPN) details received from Revenue will also give details on the correct USC rate to apply. The Payroll system will calculate the correct USC to deduct. If a person reaches 70 years at any stage during the year they will benefit from the maximum 2% rate for the whole year.
PRSI
- The payment of personnel engaged in examinations roles for example superintendents, examination aides and attendants is covered under Class J PRSI.
- The rate of employer PRSI under this class is 0.6%. This PRSI rate applies to all employees for State Examinations.
- The SEC will refund to schools the employer PRSI at the appropriate rate in respect of superintendents, attendants and examination aides.
ASC (Additional Superannuation Contribution)
The payment to personnel engaged in examinations roles are exempt from the Additional Superannuation Contribution (ASC).
Claims for Payment from the State Examination Commission
- All claims for reimbursement of the cost of employing locally appointed examinations personnel must be made on the appropriate forms.
- The composite form OS 2024 must also be completed and returned.
- Additional copies of any of the required documentation may also be printed down from the Schools section of examinations.ie.
- All claims are to be held and sent together in one submission to Schools Section, Finance Section, State Examinations Commission, Cornamaddy, Athlone, Co Westmeath.
- The SEC will only accept claims for reimbursement on SEC forms of account, the use of non SEC forms will result in the entire claim being returned to the School.
- All claims for reimbursement must be signed by the recipient in the school and the school principal.
- Claims that are completed incorrectly, inaccurately and /or unsigned will be returned in their entirety to the school.