Payroll

In order for scholarship payments to commence a Financial Aid Form must be completed and returned to the Salaries Office. Any changes to these scholarships must be supported by a completed Financial Aid Amendment Form. Please note if a student has decided to finish before the official end-date on the system, the Supervisor/Department needs to notify payroll staff of this to ensure that payments are ceased immediately.

Guidance Notes for Campus Visitors – For Admins/ Claimants/Budget holders.

There are two forms in use for payment to once off visiting guest lecturers these are:

• Irish Resident – visiting/guest lecturer/collaborator fee claim.
• Non-Resident – visiting/guest lecturer/collaborator fee claim.

In all cases for expenses claims relating to travel to the University please use the non-Staff expenses claim form. It is advised that the forms are send by email in advance to visiting guest lecturers to complete before arrival, please ensure you populate the relevant correct cost centres etc. before sending to the visiting guest lecturer.

All Irish based individuals must use the Irish Resident form and include their PPS number. The university is required to follow Revenue’s direction on the tax treatment applying to once off guest lecturer fees. These visitors to our campus, since 1 September 2019, are taxable under PAYE. Revenue in its e-brief 161/19 discounted the concession that payments that previously applied to once off visiting lecturers. Any resulting overpayment of PAYE/USC can be dealt by the guest lecturer with on the Revenue MyAccount website.

Non-Irish resident once off lecturers must provide their date of birth and home address unless they have an Irish PPS number, which most do not. Please ensure that use the Non-Resident form.

Where the lecture is delivered entirely online from an overseas base by an individual who is not Irish tax resident the payment is not taxable, as tax applies only to work undertaken in Ireland. The move to online lecturing means that there is an increased incident of such circumstances. In this case, please use the form for non-resident visiting lecturers and in the section on page 2 under ‘Work completed’ please note here that it was 100% completed from home base. Evidence of the Teams call/invite email to the campus must be attached to the claim to verify.

Where the lecturer is visiting from overseas and prepares for the lecturer in advance of arrival to Ireland and UL, the percentage of time spent preparing when compared to the percentage of time delivering the lecturer on campus should be indicated in the ‘Work completed’ section of the form. Only the element of the fee (pro rata split) relating to the lecture on campus is taxable in these circumstances.

Other matters to ensure are completed correctly before the form is submitted to Finance are:

1. Please ensure use of the most up to date form and not local copies which maybe out of date. The form is available at  https://ulsites.ul.ie/finance/finance-forms-0,

2. Please ensure that forms (claim form and the non-Staff expense claim form) are submitted on a timely basis, ideally with 2 to 3 months of the lecturer.

3. Fees paid to visiting lecturers are processed through the payroll system on a monthly basis and are subject to Irish tax rules unless fully delivered from overseas by a Non-resident individual. Please check the cut-off date for submission (third Friday each month for non-resident and first Friday of each month for Irish Resident) and payment outside the cycle cannot be facilitated and will be delayed until the next payment month. Payment relating to these submissions will be made on 10^th of the month following for Non-Resident and on the 25^th of the month for Irish Resident, or nearest working day.

4. Ensure each section is filled. Missing cost centres and incorrect bank information will result in delayed payment. This is a monthly cycle and any claims delayed due to missing or incorrect information cannot be processed until the following cycle. We do see high error rates on bank accounts, please request that claimants are careful to ensure that this is correct from the outset.  Payroll - Payment Dates and Deadlines | University of Limerick (ul.ie)

5. Payslips must be requested from campusvisitors.payroll@ul.ie and will only be send directly to the payee on their request. Personal information cannot be shared with third parties for GDPR compliance reasons.

6. Due to Revenue compliance rules, tax credits cannot be assigned to Campus Visitors as part of the payroll processing. Any guidance in relation to claiming any potential refund of tax deducted can be found on https://www.revenue.ie/

7. Non-resident guest lecturer claimants are class M for PRSI which is a 0% rate, as they do not have Irish social welfare rights. They are liable to PAYE and USC on an emergency basis on the fee payable for any work carried out in Ireland at UL.