Taxation of Exam Setters, Correctors, etc.

A number of queries have arisen recently with regard to whether exam setters, exam correctors, invigilators, etc. are engaged under contracts of service (employees) or under contracts for service (self-employed).

Whilst the facts of each case will determine whether an individual is either an employee or self-employed, it is Revenue’s view that exam setters, exam correctors and invigilators etc. engaged by the State sector, private colleges or associations are, in general, likely to be employees and, consequently, deductions (tax, PRSI and health contribution) under the PAYE system should be made from the emoluments paid to them.

Enquires on this article should be addressed to pfg@revenue.ie