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casual staff payments
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The University routinely engages casual staff to assist in the delivery of its academic programmes and on very rare occasions, to assist in the delivery of certain support services. Casual staff must be engaged at an hourly rate of pay which must correspond to a standard point on the University’s published pay scales. The HR Office can provide advice on the rates applicable for roles such as Part Time Assistants, Tutors, Correcting of Exams and Demonstrators. From February 2013, the updating of casual staff time sheets to the NUIG Payroll system has been outsourced to an external company called Core International. Core take full responsibility for the task of updating to the payroll system all casual payroll data that is captured in schools and admin/support units via standard template Excel time sheets, and submitted to their email address
nuig.payroll Newly engaged and re-engaged casual staff are also required to provide a valid residential postal address so that the University can contact them after their engagement is completed. Payments will not be processed without this information. |
New Staff
(post Jan '11)
- PTTA Form to be fully completed & submitted
- Form PRD10 – This form is required for all members of Casual Staff. The form determines whether or not a member of Casual Staff is required to pay the Pension Levy. If coming from a previous employment in the Public Sector please provide a PRD45 from that employment to us.
- PPS number – If the member of casual staff is visiting from overseas but falls under the definition of Employee (click here for more information on the definitions of employees or self-employed individuals), the individual in question must provide a PPS number. Click here for more information about how to apply for a PPS number.
- P45 – This may be obtained from the individuals previous employer If you do not have a P45 to submit you should contact the local Tax Office at 1890-777-427 stating new employment in NUI,Galway and provide Tax Office with NUIG Registration Number 0022578J otherwise the individual will be charged emergency tax.
Existing Staff
(pre Jan '11)
- PTTA Form to be completed & submitted
- Valid Postal Address
- Date of Birth
- Form PRD10 – This form is required for all members of Casual Staff. The form determines whether or not a member of Casual Staff is required to pay the Pension Levy. Please note that this new information and is required for all existing members of casual staff. You only have to submit a PRD10 Form once to the payroll office unless your Pension status changes.
- Request for P45 on finishing of employment in NUIG - P45 Form
Please note
All payments for existing & new casual staff - PTTA forms must be submitted before or on the 10th of the month in order for payment in that month.
Also all PTTA forms not fully completed will be returned to signed Authoriser and form may not be included for payroll if not returned fully completed ASAP.
Processing of NUIG Casual Staff Timesheets by Core International - February 2013 – FAQs
- Who do I contact if I have a query about a casual employee payroll payment or I want to enquire if Core have received a timesheet?
Email core at nuig.payroll
corehr.com but do not attach the timesheet unless Core request you to do so. Re-sending the timesheet with your email could result in a duplicate payment
2. How do I have a new member of casual staff set up for payroll payment?
Complete the Personal Details form at http://www.nuigalway.ie/financial_accounting/forms.html and submit to the NUIG Payroll office at payroll
3. How do I ascertain the PPS number of a casual employee ?
The onus is on the member of casual staff to furnish you with their correct PPS number. They should contact Dept of Social Protection for a PPS number if they don’t have one.
4. How do I update the bank details of casual employee?
Complete the Personal Details form at http://www.nuigalway.ie/administration_services/financial_accounting/documents/personal_details.xlsx and submit to the NUIG Payroll office at payroll
5. I think I may have submitted the same time sheet twice, what should I do?
Contact Core International at nuig.payroll
6. Who do I send correction of exam scripts forms to?
Contact Core International at nuig.payroll
7. I am hiring a casual employee who will do teaching or teaching related work. Which form should we use?.
8. I am hiring a casual employee who will do non hourly paid teaching work. Which form should we use?.
9. I am hiring a casual employee who will do non academic support/admin work. Which form should we use?
This type of support work is currently disallowed. Contact HR office for further details.
10. What form do I use for payment of exam corrections?
11. How do I know if an employee is Pre 1st Jan 2011 rates or Post 1st Jan 2011 rates?
Pre 1st January 2011 rates - If the casual staff member has been employed in their current role with NUIG or the same role in the public service before the cut off date of January 2011 then the Pre 1st January 2011 rates will apply. If their previous role relates to another Public Service they must furnish proof that their previous role was similar to their current NUIG role. Please enter details of previous Public Sector employment in the box provided on the PTTA timesheet
Post 1st January 2011 rates - If the casual employee has NOT been employed in their current role with NUIG or in the same role in the Public Service before the cut off date of January 2011, then the Post 1st Jan 2011 rates will apply.
12. PRSI Credits
It is very important to complete details of all dates worked on the Part-tme Teaching Claim form as the employee may qualify for social Welfare entitlements in the future depending on the number of PRSI Credits accumulated over the period worked e.g. for 2013 (Week 1 PRSI Week commences Tuesday 1st January – Monday 7th January 2013 = 1 PRSI Week).
13. P45
If casual employee has a P45 from a previous employment and is commencing work in NUIG, please forward the P45 to the Payroll Office.
If they do not have a P45 and this is their first employment, they should contact their Local Tax Office 1890 777425 and request a certificate of tax credits and cut-off point for this employment. They will need to quote the Registered Number of the University – 0022578J and their own PPS Number.
14. When should I request a P45 (Employment Cessation Certificate
You should only request a P45 after you have received your last payment from the University. Do not request a P45 to claim back tax from the Revenue if you are going to continue working in the University as this will end you on our system and your tax cert will have ended also with NUIG. This can cause problems for future payments within the same tax year. And also you will be on emergency tax if your tax cert has ended with NUIG. If you have received a P45 from the University and you are returning to work in the University please forward the P45 to the Payroll Office on your return.
15. Payslip Remittance
You will receive a payslip each time you receive a payment. Please ensure that you complete the cell for Work Address.
I claimed a payment for €1,000 but only received €500. How could this be?
There are statutory deductions that will be deducted from your payment –
PAYE – this is the amount of tax that was deducted. If you have paid an extraordinarily large amount of PAYE you may be on emergency tax or the Revenue . To rectify this, contact the Local Tax Office 1890 777425 and quote the Registered Number of the University 00224578J and your PPS No.
USC – Universal Social Charge – this came into effect on 1 January 2011 and it is a calculated on gross income. The thresholds for USC are as follows:
Weekly
2% 0.00 up to €193
4% €193 up to €308
7% from €308.01
If you have a medical card or are over 70 years of age, you need to contact the Local Tax Office as you will not incur the highest rate of USC (7%).
PRSI - A PRSI contribution is payable in respect of full-time employees and part-time employees and consists of an employer's and, where due, an employee's share of PRSI. PRSI is calculated on gross pay e.g. Class A1 (which is the most common PRSI Class).
€500 x 4% = €20
16. How do I avoid emergency tax for PAYE & USC?
If you have a P45 from a previous employer please send the P45 to the payroll office and we can then request your tax cert with this form from the Revenue. If you do not have a P45 from a previous employer then you need to contact Revenue as soon as possible to organise your tax cert to be sent to NUIG. A useful employee enquiry number for the Revenue is 1890 777 425. Please have your PPS number and NUIG Tax Register number 0022578J when ringing the Revenue.
17. PRD 10 Form – Do I have to complete a PRD10 Form?
Yes – only if you have not previously completed a PRD10 or if your circumstances have changed e.g. if you were previously exempt from PRD but you then become employed in a Pensionable Public Sector position.
Explain the questions on the PRD10 Form
Q1 .A. Are you employed in any other public service body the same time as employed with NUIG? Answer YES / NO
Q1.B. If YES you have to answer who is your main employer and both employers should be aware of this – Only one employer can allow the full thresholds and all other subsidiary employers will have to deduct 10.5% PRD from your Gross Pay. A reconciliation of all employments should be done in the following year by the main employer when you receive your PRD60 form along with your P60. You only need to give your PRD60 form to your main employer as the P60 is for your own record.
Q.2. Are you a member of a public service pension scheme? – Are you currently in a pensionable public service employment or have you ever in the past been in a public service pensionable employment. Answer YES if so.
Q.3. Do you have, or have you a future entitlement to, a benefit under a public service pension scheme? – If you have ever been in a pensionable public service employment then the Answer is YES.
Q.4. Are you in receipt of a pension from a public service pension scheme? – Are you a retired public service employee
Q.5. Have you opted out of such a scheme?- Have you ever been refunded your pension contributions to opt out of a public service pension scheme? Or have you decided to not enter into a public service pension scheme.
Q.6. Do you receive a payment in Lieu of membership in such a scheme? – Do you receive extra pay instead of being included in a public service pension scheme.
Further information on PRD below;
PRD10 Form:-
PRD10 form not submitted – Q. What happens? A. You will have to be put on a PRD Month 1 basis which means you may overpay in PRD. We can amend your PRD details once we receive your PRD10 form.
What do I do with a PRD45 form which I receive with my P45 when cease employment from a public service employer? If your next employment is in a public service you need to give your new employer your PRD45 along with your P45.
PRD deductions details as follows:-
Month One Basis (Per Month)
Sum PRD % deduction Deduction amount
First € 1,250.00 x 0% = € 0.00
Next € 416.67 x 5% = € 20.83
Next € 3,333.33 x 10% = € 333.33
All earnings over € 5,000 x 10.5% =" "
Cumulative basis (Full Year Thresholds) (if receive PRD10 form and entitled to the full thresholds from NUIG)
Threshold Sum * PRD % deduction Deduction amount
First € 15,000 x 0% = € 0.00
Next € 5,000 x 5% = € 250.00
Next € 40,000 x 10% = €6,000.00
All earnings over € 40,000 x 10.5% =" "
*Note: Monthly thresholds for cumulative basis is threshold sum / 12 months x however number of months gone in the year.
i.e February
15,000/12 months x 2 months = € 2,500.00
5,000/12 months x 2 months = € 833.33
40,000/12 months x 2 months = € 6,666.67
PRD12A Form:-
What is a PRD12A Form?
If you sign this form to say you will not work in the public service for the remainder of the year, you are entitled to the full thresholds mentioned above under cumulative basis when ceasing employment at any stage of the year.
When ceasing employment in the public service and you were deducted PRD and you know for sure that you will not work in the Public service for the remainder of the year then you should complete this form when requesting a P45.
What happens if after completing the PRD12A form that I commence in the Public service within the same year?
You will have to pay back what was refunded to you and you were not entitled to. It is so important to ensure you sign the PRD12A form knowing for sure you will not work again in the public service within the same year.
National University of Ireland, Galway, University Road, Galway, Ireland.
Phone: +353 (0)91 524411 Ext: 2184,
E-mail: Financial Accounting
This page was last updated Thursday, May 02, 2013