With third level exams completed and State Examinations drawing to a close, Revenue has received a number of queries as to whether exam setters, invigilators and exam correctors can be engaged as “self-employed” individuals and paid gross or whether they should be engaged as “employees” with payments to them subject to deductions under the PAYE system.
In their recently published eBrief No. 48/17, Revenue have confirmed that whilst the facts of each case will determine whether an individual is self- employed or an employee, Revenue’s view is that exam setters, exam correctors and invigilators engaged by the State sector, private colleges or associations are, in general, likely to be employees and, therefore, deductions (tax, PRSI and USC) under the PAYE system should be made from the emoluments paid to them.
This is an important clarification for any educational establishment that engages individuals to set, invigilate or correct exams. It places responsibility for correctly deducting tax from payments to these individuals on the employer establishment and means that these individuals must be put on payroll even if they are engaged on an ad hoc basis or for a short period of time.
Crowleys DFK is delighted to announce senior promotions in our Tax, Public Sector and Practice Development Departments.
The partnership will be enhanced with the promotion of Siobhán O’Hea to Tax Partner
Pictured (l-r): Siobhán O’Hea, Partner Tax Services and Edward Murphy, Partner and Head of Tax Services
A highly-experienced tax practitioner, Siobhán has over 12 years’ experience in the areas of corporate tax compliance and planning, business re-structuring and the taxation of international businesses operating in Ireland. With specialist knowledge of all aspects of VAT-related taxes, Siobhán has particular expertise in domestic, cross border and e-commerce VAT as well as VAT on property.
According to Edward Murphy, Partner and Head of Tax Services, “Siobhán is a great addition to our partner group. Her promotion further strengthens our tax practice across a range of sectors and markets. I see an exciting future ahead for our Tax Department.”
David Coombes is promoted to Director of the firm’s Public Sector Department
Pictured (l-r): David Coombes, Director Public Sector Services and Vincent Teo, Partner and Head of Public Sector Services
David joined the firm in 2006 and has extensive experience leading public sector financial and business advisory assignments in areas such as financial reporting framework implementation, management information system design, strategic finance support, risk management and governance compliance.
According to Vincent Teo, Partner and Head of the Public Sector Department, “David is highly regarded by our clients in the public sector for his exceptionally high standard of sector specific knowledge and expertise. I look forward to working with David to broaden our value added solutions and help our clients navigate the increasing demands on financial reporting and internal control compliance requirements.
Kim McCarthy is promoted to Director and Head of Practice Development at the firm
Kim McCarthy, Director, Practice Development
A qualified marketing and business development professional, Kim has over 16 years’ experience working within the professional services and business-to-business sectors. She will be responsible for building and delivering the growth strategies of the firm.
She will lead a team of professionals who will support the partner group in building strong and trusted client relationships through innovative business development and marketing programmes.
“Kim has played a central role in the growth and expansion the firm has experienced in recent years. We are excited about the new initiatives Kim and her team are conducting this year aimed at strengthening our presence and growing our business in core sectors as well as developing new growth areas.” Managing Partner, James O’Connor stated.
James continued, “These new leadership appointments are very exciting for the firm. Not only will they help drive our continued growth in a changing marketplace, they are also richly deserved. All three have played key roles in our growth, and they have demonstrated incredible commitment to the firm. Well-deserved congratulations to Siobhán, David and Kim.”
https://www.crowleysdfk.ie/wp-content/uploads/Promotion-Crowleys-DFK.jpg7321125kimmchttps://www.crowleysdfk.ie/wp-content/uploads/crowleysdf-chartered-accountants-1.pngkimmc2017-06-01 09:00:362024-04-02 14:02:54Crowleys DFK boosts its leadership team
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