The purpose of the Home Tuition Scheme, operated by the Department of Education and Youth (DEY), is to provide a compensatory educational service for children who, for a number of reasons such as chronic illness, are unable to attend school. Parents or legal guardians engage tutors in a private arrangement. The Department of Education and Youth act as a payroll agent to facilitate deductions at source.
In June 1998, Scope Section, of the Department of Social Protection, determined that home tutors were insurable at class S. This decision was subsequently upheld by the Appeals Office in July 1999.
In August 2013, the Department of Education requested a determination regarding the correct PRSI to be applied to tutors on the Home Tuition Scheme. The Department confirmed its previous decision that home tutors are insurable at class S.
In July 2025, Scope Section, at the request of an individual working as a home tutor, examined their insurability and determined that the individual home tutor was insurable at class S. The decision applied the framework as provided for in the Code of Practice for Determining Employment Status, this framework was established in the Supreme Court ‘Karshan’ ruling. This decision has been appealed to the Social Welfare Appeals Office. A decision is awaited. Persons paying PRSI class S are not enrolled in MyFutureFund.
In May 2024, the Workplace Relations Commission (WRC) issued an adjudication in respect of a Home Tutor. This decision was appealed to the Labour Court and in September 2025 the Labour Court confirmed the decision of the WRC that the worker was not an employee of the Department of Education and Youth. This decision aligns with the Scope decision.
