Michael Moynihan (Cork North West, Fianna Fail) | Oireachtas source

The home tuition issue comes under the bogus self-employment legislation. There is an issue for teachers who are appointed to home tuition for children who cannot attend school. One arm of the State, the Revenue Commissioners, has deemed them as employees of the State. According to the scope section of the Department of Employment Affairs and Social Protection, they are self-employed. They are in a conundrum at the moment. The taxes and PRSI they have paid are of no benefit to them because they come in as class S contributions. Is there any attempt to remedy this? The State is looking at private companies and bogus self-employment. This issue could be categorised as bogus self-employment. Is there any initiative by the Government to regularise their situation to ensure that teachers under this scheme are properly looked after and paid as per the Department of Education and Skills regulations? They should get the same rates. One arm is saying one thing and the other arm is saying another thing.

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