Coimisiún na Scrúduithe Stáit State Examinations Commission

Transcription

1 CIRCULAR Coimisiún na Scrúduithe Stáit Cor na Madadh, Baile Átha Luain, Co. na hiarmhí Cornamaddy, Athlone, Co. Westmeath. Payment Arrangements for School Appointed Superintendents, Examinations Aides and Art Models at the 2009 Certificate Examinations To the Principal of the School named in the address. The purpose of this circular is to advise you of the payment arrangements, including the rates of payment, for certain school appointed personnel for the 2009 certificate examinations. A supply of claim forms for the various positions is also provided. The (SEC) will refund the costs of employment in respect of the following examinations positions: 1. School appointed examination superintendents for LCA, LCVP, Aural and Practical examinations and for superintendents of special centres under the scheme of reasonable accommodations (including those who also act as readers/scribes) 2. Examinations Aides 3. Art Models Rates of Payment 2009 The rates of pay for the various positions are presented at Appendix A. School Appointment of Superintendents Information regarding the school appointment of superintendents for LCA, LCVP, Aural and Practical examinations and for reasonable accommodations is contained in various SEC publications. A guide to theses publications is presented at Appendix B. All documentation referred to is available from the Schools Section of the SEC website Special Needs Assistants appointed as Superintendents With regard to the appointment of Special Needs Assistants (SNAs) as superintendents in charge of special centres, the SEC recognises that individual candidates may have worked with a particular person during his/her course of study, for example the SNA. In the interests of the candidate the SEC accepts that the school may wish to nominate the SNA to act as superintendent. The Department of Education and Science has an agreement with the trade union IMPACT, which represents SNAs, that in cases where an SNA is supporting a candidate in a special centre during the examinations and also performing the duties 1

2 CIRCULAR associated with superintending of the special centre, the agreed fee, as detailed in Appendix A, will be paid in respect of the superintending role. Examinations Aides The rate of payment for individuals appointed as Examinations Aides, under the terms and conditions for appointment to the position as set out in Circular S52/09, is contained in Appendix A. Art Models The rate of payments for individuals appointed as Art Models for Junior Certificate Art Drawing & Leaving Certificate Art Life Sketching is contained in Appendix A. Note that the rate is per session. Application of Tax and PRSI It is the responsibility of individual schools/vec s to administer tax and PRSI, including the health and income levies, for these employments and to pay over any monies deducted in respect of same to the Revenue Commissioners. Please contact your local Revenue office or consult the Revenue website for further information. The appointment of superintendents and examination aides is covered under Class J PRSI. The rate of employer PRSI under this class is 0.5%. The SEC will refund to schools/vec s the employer PRSI at the appropriate rate in respect of superintendents and examination aides. Public Service Pension Related Deduction Earnings in respect of work conducted for, or on behalf of, the SEC is subject to the Public Service Pension Related Deduction (PRD) as provided for in the Financial Emergency Measures in the Public Interest Act Appendix C details questions and answers serving to demonstrate how the levy should be applied and operated by schools/vecs in respect of school appointed superintendents and examinations aides. The main points to be noted are as follows 1. The main determinant of whether the deduction should be applied to school appointed examinations personnel is if they are otherwise employed in a public service body and are a member of, or have access to, a public service pension scheme. 2. Individuals appointed by schools as superintendents or examinations aides who do not meet the above criteria are exempt from the PRD. 3. If an individual appointed as a superintendent or examinations aide is subject to the PRD, by reference to 1 above, then the school/vec must determine the rate of PRD to apply by reference to the individual s employment or pension status as follows: a. The individual is otherwise employed by the school/vec (e.g, as a teacher, SNA, etc); the school/vec is responsible for deducting the PRD at the appropriate rate by reference to the aggregate earnings in the employment, including the earnings from examinations work. b. The individual is otherwise employed in the public service or is in receipt of a public service pension: the school/vec is responsible for 2

3 CIRCULAR deducting the PRD at the appropriate rate by reference to the earnings from the examinations work only. All schools/vec s are to report deductions made in respect of the PRD from payments to school appointed superintendents and examinations aides on the relevant Forms of Account. The individual details are to be recorded on the applicable receipt slips. The forms of accounts and receipt slips have been amended for the 2009 examinations to cater for the new deduction. Claims for refunds in respect of the 2009 examinations can only be processed if they are made on the revised forms. All enquiries on foot of this circular should be directed to the Finance Section at phone numbers / 2882 / 2805 or via to financial@examinations.ie Andrea Feeney Principal Officer Finance & Corporate Affairs Division Appendices: Appendix A: 2009 Rates of Payment for Superintendents, Examination Aides & Models Appendix B: List of circulars/documents that deal with the school appointment of certain examinations personnel Appendix C: Information on the Public Service Pension Related Deduction presented in Question and Answer Format Inclusions: Claim Forms / Forms of Account E.A Examinations Aide P1 A 2009 Locally Appointed Superintendents/Models Junior Certificate, Leaving Certificate and LCVP. P1 B 2009 Locally Appointed Superintendents Leaving Certificate Applied P1 C 2009 Locally Appointed Superintendents Leaving and Junior Certificate Aurals. SP Locally Appointed Superintendents where Reasonable Accommodations arise Junior Certificate, Leaving Certificate, Leaving Certificate Applied and LCVP Other Forms Form P1 A.C Receipt 2009 Receipt Slips for forms P1 A, P1 B and P1 C. 3

4 APPENDIX A Leaving & Junior Certificate Examinations 2009 Rates of Payment for Superintendents, Examination Aides & Models Superintendents Reasonable Accommodations: (Non-SNA Rate) per day Reasonable Accommodations: (SNA Rate) per day Practical Tests per day L. C. V. P per day Aural Exams Leaving/Junior Cert per day Leaving Certificate Applied (For Gaeilge per day Chumarsáideach, & Languages (Year 1) Information Technology (Year 2) Examination Aides per day Art Models (For Junior Certificate Art Drawing & Leaving Certificate Art Life Sketching.) per session TS / Trade Examinations per hour Finance Section 4

5 APPENDIX B Leaving & Junior Certificate Examinations 2009 Information on the Appointment of Superintendents, Examination Aides & Models Please refer to the following circulars/documents/information booklets for information relating to the appointment. All of these publications are available from the Schools Section of the SEC website Reasonable Accommodations Superintendents Reasonable Accommodation Guidelines for Schools and Superintendents 2009 Practical Superintendents Leaving and Junior Certificate. Junior Cert Art Circular S 12/09 Junior Cert Metalwork (higher level only) Circular S 40/09 Junior Cert Typewriting Circular S 50/09 Leaving Cert Art Circular S 39/09 Leaving Cert Engineering Circular S 41/09 Leaving Cert Construction Circular S 37/09 Leaving Cert Vocational Programme Circular S 42/09 Leaving/Junior Cert Aural Exams Circular S 51/09 Leaving Cert Applied Aural Examinations year 1 and I.T. Leaving Certificate Applied 2009 Information and Communication Technology Practical Performance and Written Test letter issued Examinations Aide Circular S 52 /09 Art Models Junior Cert Art Circular S 12/09 Leaving Cert Art Circular S 39/09 Technical Schools trade examinations Instruction TS3 Finance Section 5

6 APPENDIX D State Examinations 2009: School Appointed Personnel and the Public Service Pension Related Deduction The following Questions and Answers serve to demonstrate how the levy will apply and operate. a. Will the public service pension related deduction (PRD) apply to personnel appointed by schools to assist in the conduct of the state examinations such as superintendents and examinations aides? Earnings in respect of work conducted for, or on behalf of, the State Examinations Commission is subject to the Public Service Pension Related Deduction (PRD) as provided for in the Financial Emergency Measures in the Public Interest Act The main determinant of whether the deduction applies to the examinations earnings of local appointees is if they are otherwise employed in a public service body and are a member of, or have access to, or otherwise receive a benefit from, a public service pension scheme. So if their primary employment is as a teacher and they are in, or have access to, the Teachers superannuation scheme, or are in receipt of a teacher s pension, and they are appointed by the school as a superintendent or an examinations aide, their state examination earnings will be subject to the PRD. b. Are there any exemptions from the PRD? Individuals appointed by schools as superintendents or examinations aides who do not meet the above criteria are exempt from the PRD. In the main these will fall into the following categories retired non-public servants also employed outside the public service unemployed and with no preserved public service pension benefit c. What types of earnings are subject to the PRD? All taxable earnings in respect of examinations work conducted by school appointed superintendents and examinations aides will be subject to the PRD. Travel expenses and subsistence allowances and other miscellaneous expenses incurred in respect of work in schools for the State Examinations are not taxable income and so are not subject to the deduction. d. What is the rate of the PRD? The rate of deduction is based on gross income. The rates applicable are as follows: From 1st March 2009 to 30th April ,000 3% 15,001-20,000 6% 20, % From 1st onwards 0-15,000 0% 15,001-20,000 5% 20,001-60,000 10% 60, % The PRD will apply cumulatively to earnings in any one year of account. This means that the rates will change only when the threshold has been exceeded. For the first year, the year of account is from 1/3/ /12/2009. From 2010 the year of account is the calendar year. 6

7 APPENDIX D e. How do I calculate the rate to apply? If an individual appointed as a superintendent or examinations aide is subject to the PRD, by reference to a above, then the school/vec must determine the rate of PRD to apply by reference to the individuals employment or pension status as follows: 1) The individual is otherwise employed by the school/vec (e.g. as a teacher, SNA, etc). The school/vec is responsible for deducting the PRD at the appropriate rate by reference to the aggregate earnings in the employment, including the earnings from examinations work. 2) The individual is otherwise employed in the public service or is in receipt of a public service pension. The school/vec is responsible for deducting the PRD at the appropriate rate by reference to the earnings from the examinations work only. f. Is there any tax relief? Yes. Pension contributions for PAYE employees are deducted from gross pay before applying income tax, PRSI and the health levy. The PRD will also be calculated on gross pay. Tax, PRSI and the health levy will be calculated on the balance after the PRD has been deducted. In effect this means that the amounts deducted in respect of the PRD are exempt for tax, PRSI and health levy purposes. g. When does the deduction take effect? The deduction takes effect from 1 March All payments for examinations work in schools in relation to the State Examinations conducted on or after 1 st March 2009 will be liable to the PRD. The PRD will not apply to payments in respect of work conducted before 1 st March 2009 which is claimed on or after that date. h. How do I report the PRD deductions to the SEC? Each receipt slip, if applicable, should show the individual PRD deduction and all forms of account have been amended to facilitate the School/VEC in reporting the PRD monies to the SEC. Finance Section 7