PAYE who has done freelance project

frenchmartini

I’m a Dept Education paid teacher. For 10 weeks I worked as a freelance teacher for a private school. I have to send them an invoice for the amount.

How do I sort this with revenue. I tried to ring today, the PAYE section had me on hold for 20 mins and passed me over to another dept - to be put on hold for another 20 mins. I gave up waiting.


Any direction or pointers?
The sum is just €1300 in total.

Rulmeq

For amounts less than €5k it's form 12, over that you would need to file form 11.

https://www.revenue.ie/en/online-services/services/paye-services/file-a-tax-return-form-12-for-paye-customers.aspx

Geuze

frenchmartini wrote: »

Any direction or pointers?
The sum is just €1300 in total.

Simply include it in your annual Form 12 tax return.

No need to ring anybody.

Seve OB

its not PAYE

Geuze, not many people will know what a form 12 is and wouldn't do it every year.

Geuze

https://revenue.ie/en/additional-incomes/do-you-need-to-submit-a-tax-return/index.aspx

https://revenue.ie/en/jobs-and-pensions/do-employees-need-to-submit-tax-returns/index.aspx

marizpan

This should be PAYE income.
There is case law for lecturing and teaching to be treated as paye.
Revenue has issued guidance on this subject.

https://www.revenue.ie/ga/self-assessment-and-self-employment/documents/code-of-practice-on-employment-status.pdf

Seve OB

marizpan wrote: »

This should be PAYE income.
There is case law for lecturing and teaching to be treated as paye.
Revenue has issued guidance on this subject.

https://www.revenue.ie/ga/self-assessment-and-self-employment/documents/code-of-practice-on-employment-status.pdf

I would doubt it. haven't read your document but this is not a full time position, just a once off job, so would be very surprised if they were forced to put them on the books for one payment

marizpan

Seve OB wrote: »

I would doubt it. haven't read your document but this is not a full time position, just a once off job, so would be very surprised if they were forced to put them on the books for one payment

It is considered paye from a revenue perspective.
Check the case law and revenue guidance.
Google casual lecture / teaching income

https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-11.pdf

frenchmartini

Oh man, it’s so confusing ��

Seve OB

marizpan wrote: »

It is considered paye from a revenue perspective.
Check the case law and revenue guidance.
Google casual lecture / teaching income

https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-11.pdf

Ah here, did you even look at that. You just proved my point.

Exceptions
Revenue accepts that the above position need not apply in situations where a
lecturer/teacher/trainer gives a “once off” lecture. In those situations,
lectures will generally only be given once or twice a year for the same body.
Such lecture fees must, of course, be returned by the individuals concerned
under the self-assessment rules.

marizpan

Ah here yourself.

10 weeks is not a once off lecture.
Having dealt with this same issue with revenue I can assure you that they will consider 10 weeks of teaching as employment