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Manuals on payments to home tutors and to members of state bodies updated

Apr 22, 2025

Revenue has updated its guidance on the taxation of payments made to home tutors by the Department of Education and on the tax treatment of remuneration of members of State & State sponsored committees, boards, commissions and other bodies to remove references to specific PRSI classes.

The manuals also confirm that the Department of Social Protection is responsible for determining PRSI classes and the relevant contact details for any PRSI related queries are provided.

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