Dáil Éireann Debate, Tuesday - 17 February 2026
854. Deputy Darren O'Rourke asked the Minister for Social Protection further to Parliamentary Question No. 234 of 19 June 2025, to clarify if parents are the employer of home tutors and whether this means that they must now engage with the recently established auto enrolment pension acting as an employer; and if he will make a statement on the matter. [12016/26]
Amharc ar fhreagraAuto-enrolment, or MyFutureFund, was introduced to address the pension coverage gap that exists in Ireland and to provide workers with access to a quality assured retirement savings scheme, thereby giving greater comfort and security regarding their retirement income.
The purpose of the home tuition grant scheme is to provide funding towards the provision of a compensatory educational service for children who, for a number of specific reasons, are unable to attend school. When a tutor agrees to provide tuition, the Department of Education and Youth does not become the tutor’s employer but only acts as payroll agent on behalf of the parent/legal guardian for the payment of the home tuition grant scheme who have been sanctioned to receive funds under the home tuition grant scheme.
Although the Department of Education and Youth pays the tutor, the arrangement is a private one between the parent/legal guardian and the tutor and no contractual relationship exists between the tutor and the Department. Tutors below the age of 66 are classed as self-employed (Class S) for PRSI purposes. Class M applies to those over the age of 66 who are in in receipt of the contributory state pension. Work completed under the home tuition scheme does not count towards pensionable service. On this basis, home tutors are not classified as employees and do not come within the scope of MyFutureFund.
I hope this clarifies matters for the Deputy.
