employed/self-employed payment channels?
Before they can be paid, the employment status of any person providing a service on campus must by established i.e. are they employees of the University or are they self-employed?
The employment staus of the individual will determine which channel you will need to go through in order to pay that person.
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Please note that if you select the wrong channel, that person cannot be paid and so it is very important to ensure that the correct classification is made.
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In most cases the employment status will be obvious, however in order assist you with he classification of whether a person providing a service is an employee or a self employed person, please review the Revenue Commissioners' leaflet on Employment Status by clicking
here.
Please note that Part time lecturers/teachers/trainers are deemed to be employees of NUIG and are therefore subject to the usual statutory PAYE/PRSI deductions, not
PSWT
.
Exception:
Lecturers/teachers/trainers who deliver "once off" lectures once or twice a year at NUIG are not classified as employees, and therefore do not fall within the scope of PAYE/PRSI. Instead, these individuals are deemed to be self-employed providers of professional services, and as such are subject to the usual rules for
PSWT |
Once you have established the employment status of the individual(s) providing a service to NUIG, it please follow the relevant procedure below to ensure that their payment can be made without undue delay.