Revenue eBrief No. 161/19

16 August 2019

Payments to Part-Time Lecturers

Tax Duty Manual Part 05-01-11 outlines Revenue’s position with regards to the tax treatment of part-time lecturers/teachers/trainers. With effect from 1 September 2019 lecture fees in respect of part time or “once off” lecturers should now be taxed through the PAYE system i.e. paid net of statutory deductions for income tax, USC and PRSI