Understanding your salary and payslip

Make sure you are being paid the correct salary, understand your payslip and deductions and read some money saving tips

Regular part-time teachers

Temporary whole-time teachers

Non-casual part-time teachers

Casual part-time teachers

Unqualified casual part-time teachers

 


Regular part-time teachers

A regular part-time teacher's salary is based on their relevant point on the salary scale plus allowances and the number of hours they are contracted to work each week.

To work out your correct weekly salary:
a) Determine your relevant point on the salary scale, and add allowances (if applicable). Divide this number by 52.18 (weeks in the year, allowing for leap year)
b) Divide by 22 (22 hours = full time hours)
c) Multiply by the number of hours you are contracted to work

This will indicate how much gross salary you should be paid each week, before deductions. As teachers are paid every fortnight, you should multiply this figure by two to check if the 'gross salary' figure on your payslip is correct.   

Additional hours
If you work more than the prescribed number of hours in one week, you will be paid for these hours at an hourly rate determined by dividing your relevant salary point plus allowances (if applicable) by 735. 

Temporary whole-time teachers

Temporary whole-time teachers are paid an incremental salary each fortnight over the year, including holiday periods.  

To work out your correct weekly salary:
a) Determine your relevant point on the salary scale, and add allowances (if applicable).
b) Divide this number by 52

This will indicate how much gross salary you should be paid each week, before deductions. As teachers are paid every fortnight, you should multiply this figure by two to check if the 'gross salary' figure on your payslip is correct.  


Non-casual part-time teachers

Click here for Pay and Conditions

To work out your correct weekly salary:
a) Determine your relevant point on the salary scale, and add allowances (if applicable).
b) Divide this number by 735 (this will give you your hourly rate of pay)
c) Multiply this by the number of hours you teach each week.

This will indicate how much gross salary you should be paid each week, before deductions. As teachers are paid every fortnight, you should multiply this figure by two to check if the 'gross salary' figure on your payslip is correct.  


Casual part-time teachers

Click here for Pay and Conditions

Additional hours
If you work in excess of 150 hours in one year, the additional hours are paid at a higher non-casual part-time rate. This rate is determined by dividing your relevant point on the salary scale plus allowances (if applicable) by 735.


Unqualified casual part-time teachers

Click here for Pay and Conditions

 

CID teachers

CID 18 hours or more
A teachers with a CID for 18 hours or above per week is paid as a permanent teacher, i.e. they are paid a yearly salary of their relevant point on the salary scale plus allowances. 

CID with fewer than 18 hours
A teacher with a CID who teaches fewer than 18 hours a week is paid a fraction of their relevant point on the salary scale plus allowances based on the number of hours they are contracted to work each week.

a) Determine your relevant point on the salary scale, and add allowances (if applicable). Divide this number by 52 (weeks in the year)
b) Divide again by 22 (22 hours = full time hours)
c) Multiply by the number of hours you are contracted to work each week

This will indicate how much gross salary you should be paid each week, before deductions. As teachers are paid every fortnight, you should multiply this figure by two to check if the 'gross salary' figure on your payslip is correct.   

Your payslip

1

Gross pay details
Basic pay
This refers to payment for hours worked, and does not include your allowances.
Allowances
Any allowances paid in respect of posts of responsibility and special duties, degree allowances, teaching in the Gaeltacht, etc., are detailed here.
 
2
Deductions
Deductions including PAYE tax, income levy and PRSI (including health levy) are detailed here. Payments for your pension contribution are also included, along with other at-source deductions such as: additional voluntary contributions to pension; certain savings schemes; certain insurance schemes, including salary protection; credit union deductions; Teaching Council registration fee; and, ASTI subscription.
 
3
PRSI class
All employees, whether full-time or part-time, are liable for PRSI. All teachers employed since 1995 are Class A PRSI contributors. Class A is the normal rate at which PRSI is paid.
 
4
Tax credit
This refers to the total tax credit you are entitled to for this payroll period, including your PAYE credit, individual tax credit and other credits based on your individual circumstances. Notice of your tax credits is sent to you at the beginning of each year by the Revenue Commissioners. Check www.revenue.ie for more details of tax credits or to see what you can claim.
 
5
Cut-off point
Cut-off point refers to the point at which you pay the higher rate of tax. The standard PAYE rate is 20% plus the income levy. You are taxed at this rate on earnings up to your cut-off point. After that, earnings are taxed at the higher rate of 41% plus income levy. The figure here indicates the cut-off point for this particular pay period.
 
6
Net pay
This figure indicates how much is actually paid into your bank account after tax, PRSI and other deductions.
 
7
Year to date totals
Year to date totals let you know how much you have earned, paid or been credited to date in this tax year. The tax year runs from January 1 to December 31.