Revenue has produced guidance stating that it is Revenue’s view that exam setters, correctors and invigilators engaged by various bodies in the exam process are likely to be regarded as employees rather than self-employed individuals.

Therefore any amounts paid to such people should have PAYE, PRSI and USC deducted from them. There may be instances however where such individuals could be regarded as self-employed and the facts of each case will determine the tax position.

The new Tax and Duty Manual can be found on the Revenue website www.revenue.ie.