Robert Troy (Longford-Westmeath, Fianna Fail)
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746. To ask the Minister for Employment Affairs and Social Protection the reason persons who are regarded as self-employed home tutors and pay S class contributions accordingly are also deducted an employee PRSI contribution from their payment by the Department of Education and Skills; her views on whether this is a form of double taxation; her plans to resolve this issue as soon as possible; and if she will make a statement on the matter. [37455/18]

Regina Doherty (Meath East, Fine Gael)
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For the purpose of compliance with the Income Tax (Employments)(Consolidated) Regulations, and for that purpose only, the Department of Education and Skills placed home tutors on payroll in 2015 and took responsibility for deducting PAYE/PRSI/USC from them even though they are regarded as self-employed. They did this at the request of the Revenue Commissioners.

PRSI class S deductions are made and this will show up as an employee deduction. This is the only PRSI deduction made as there is no separate employer deduction.

I understand that in some instances the home tutor may also be paid by the Department of Education and Skills as an employee if they are also teaching in a school. This may have given rise to some confusion in regard to PRSI deductions.

If the Deputy is aware of specific cases, officials in my Department would be happy to advise them about their PRSI contributions.