With effect from 1 September 2019, payments made to lecturers/teachers/trainers who give a “once-off” guest lecture should be made a net of PAYE, USC and PRSI deductions under the PAYE system. Revenue has stated that this is due to PAYE modernisation being in place now.
Historically, Revenue accepted that PAYE, USC and PRSI withholding need not apply where guest lectures were only given once or twice a year for the same body. However, this concession no longer applies from 1 September 2019.
If your organisation makes payments to guest lecturers, you should review these cases and ensure that PAYE, USC and PRSI withholding is applied to the fee payment going forward.
If you have any questions in relation to the above, or if you would like to discuss this topic further, please contact a member of the Mazars’ employment tax team below: