Kathleen Funchion (Carlow-Kilkenny, Sinn Fein)
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195. To ask the Minister for Education and Skills the number of substitute teachers at primary level that have been affected by the issue arising from the new modernised PAYE system being implemented from 1 January 2019 which has caused teachers to be underpaid. [7658/19]

Kathleen Funchion (Carlow-Kilkenny, Sinn Fein)
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196. To ask the Minister for Education and Skills the number of substitute teachers at post-primary level that have been affected by the issue arising from the new modernised PAYE system being implemented from 1 January 2019 which has caused teachers to be underpaid. [7659/19]

Kathleen Funchion (Carlow-Kilkenny, Sinn Fein)
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197. To ask the Minister for Education and Skills the immediate measures being taken to rectify the problem arising from the new modernised PAYE system which is causing substitute teachers to be underpaid; and the date by which those affected will be paid all amounts overdue to them. [7660/19]

Joe McHugh (Donegal, Fine Gael)
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I propose to take Questions Nos. 195 to 197, inclusive, together.

The new PAYE system developed by Revenue was deployed for the first time from the 1st January 2019. My Department pays 120,000 staff on a fortnightly basis. Between 5,000 and 9,000 substitute staff who cover absences for teaching and non-teaching staff could be paid each fortnight for the full period or a number of days per fortnight.

A cessation date was included in the return sent to Revenue on the 3^rdand 17^thJanuary for post primary substitute teachers and on 10^thJanuary for primary and non-teaching staff. The new Revenue ’system updated the employees’ records immediately and assigned zero credits to them.

The issue that caused the main problem has been resolved and any substitute staff being paid for the first time in 2019 on payrolls since the 17^thJanuary in the case of post primary and from 10^thJanuary for primary and non-teaching staff, are not affected.

I am pleased to advise the Deputy that a solution was applied for some staff in the post primary teacher payroll that issued last Thursday (14^thFebruary). In that regard, a total of 2,450 new Revenue Payroll Notifications were loaded to the post primary teachers’ payroll of 14^thFebruary. The payroll generated generated refunds for 69 substitute teachers. Further RPNs for post primary teachers will be processed in the payroll of 28^thFebruary and refunds of tax will issue where due.

Revenue has forwarded 4,728 RPNs to be applied to the primary teacher and non-teaching staff payrolls for payment on the 21^stFebruary.It is expected that 533 refunds will be issued to primary substitute staff and 177 refunds to substitute non teaching staff on the 21st February.

My Department is endeavouring to ensure that every payee has the correct Revenue Payroll Notifications (RPNs) applied to them.

Where a substitute teacher/non-teaching staff member has more than one employer, the Revenue Commissioners will issue RPNs based on the information available to them. Employees may have more than one source of taxable income and may assign credits to more than one employment. Tax credits and taxable basis are decided by Revenue and notified to the employer to apply to payrolls. Any refunds of tax to staff are based on the information supplied by Revenue.