Colm Burke (Cork North Central, Fine Gael)
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196. To ask the Minister for Education and Skills if she will confirm what home tutors are considered self-employed for tax and pension purposes when engaged in the July Provision/Summer Programme as teachers who are employed by her Department who participate in the said programme, are considered as PAYE, receiving an A class contribution from their employer; and if she will make a statement on the matter. [53976/22]

Josepha Madigan (Dublin Rathdown, Fine Gael)
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For my Department's Summer Programme, all primary and post-primary schools are invited to run a school based programme during the summer months. The programmes are co-ordinated and run by the specific school in accordance with specific terms and conditions as set out by the Department, including the length of each school day. Schools may arrange their programmes by sourcing staff that already work within their school or they engage outside staff. The Department then facilitates the payment of staff employed by the school who provided their summer programmes.

While all schools are encouraged to run a summer programme, the Department acknowledges that this is not always possible. Where a pupil is eligible for the summer programme but their school is not running a programme, the Department provides funding so that a parent may engage a teacher/SNA to provide tuition/care support. The terms and conditions for the engagement of a teacher/SNA are broadly similar to that of the Home Tuition Scheme but the full terms and conditions for the 2022 programme are available at: www.gov.ie/en/publication/a0e87-summer-provision-home-based-programme/

For children and students who qualify for home based tuition, sanction is given to approve a grant towards the engagement of a tutor who will provide home tuition for the child/student in question. Home tutors are engaged by the parents/guardian of the child who is to receive tuition and the tutor has no contractual relationship with the Department of Education.

In accordance with instructions from the Revenue Commissioners, payments under home tuition schemes are subject to statutory deductions at source. In order to facilitate parents, my Department acts solely as payroll agents on behalf of the parents/guardian. The Department of Social Protection has determined that home tutors are engaged under a contract for service and are therefore self-employed and subject to PRSI Class S. This is also outlined in the Home-Based Summer Programme Terms and Conditions assets.gov.ie/223815/8ccce096-725b-4aad-a793-449ad88827a4.pdf.