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Human Resources: Commencing Employment

Personnel Number (payroll number)

A payroll number is your unique identifying number for access to University services. You will be allocated one when your contract is confirmed and you have submitted all personal details (i.e. PPS number, bank details etc.) to the Human Resources Office. Therefore it is essential that you submit all details as soon as possible, otherwise your access to services may be delayed.

You may contact the HR Office at extension 2151 to obtain your payroll number.

Pay Date and Salary Information

Monthly salary payments at NUI Galway are made on the third last working day of each month by direct debit into your bank account. Up-to-date bank details must be given to the Human Resources Office to facilitate making the appropriate payment and withholding appropriate deductions. A payslip with your earnings and deductions is posted to you each month.

Weekly salary payments at NUI Galway are made each Thursday by direct debit into your bank account.

The main deductions from your salary are tax and social insurance. It is the individual staff member's responsibility to ensure that information given to the HR Office is current at all times.

You must furnish the HR Office with the following details in order to get paid.

1. Form P.45

You must submit your Form P45 from your last employment to the Human Resources Office immediately on commencing employment in the University.

When you leave your employment, your employer must give you a form P45. Your P45 shows your pay, tax and PRSI deductions from the start of the tax year to the day you leave your employment. You need your P45 to give to your next employer, to claim a tax refund if unemployed, or if claiming Social Welfare benefits.

2. If you have not been previously employed in Ireland or if you have been in temporary unemployment, you will need to obtain the following:

A.  Personal Public Service Number

Irish Nationals 

This is your unique reference number for all your dealings with the Public Service (e.g. applying to the tax office for a tax credits certificate, applying to the Department of Social, Community, and Family Affairs for a Social Welfare payment scheme etc.).  The PPS number replaces the RSI number (Revenue and Social Insurance Number). If you already have an RSI number this is now your Personal Public Service number. You should have a PPS No. (RSI No.) if you fall into one of the following categories:

• Born in the state after 1971
• Registered for tax after 1979
• In receipt of a Social Welfare Payment
• Issued with a Social Services Card

Where a PPS Number cannot be traced, the customer should complete a PPS Number Application Form (REG 1) available only in the Social Welfare office. Proof of identity is a vitally important aspect of the PPS Number allocation procedure and must be established before a PPS Number is allocated. Presented documents may be held for checking and the applicant's signature on the form must be witnessed by the officer receiving the application form.

All new employees are required to obtain a PPS number. The number may be obtained at the local Social Welfare Office in Augustine Street, Galway which is located beside the City Library. It is not possible to get a PPS number before entering the country if you are entering Ireland for the first time.

(Contact number: 00 353 91 566191).

In all cases whether for new members or for a search for existing numbers, applicants will be required to call personally to their nearest or most convenient Local/Branch Office

To obtain a PPS number you must supply the following documentation:

• Long version of birth certificate
  and
• Passport or Driving Licence
  and
• Supporting documentation (i.e. household bill, bank statement etc.) showing address in Ireland.

UK Nationals (may include residents of Northern Ireland) must have the following documentation:

• Current Valid Passport
  or
• Birth Certificate and valid photographic ID e.g. Full Driving Licence, Employment ID (with photo)
  and
• Supporting documentation of either work/claim/residency/Tax liability/education history in the UK or Northern Ireland
  and
• Document showing address in the Republic of Ireland

EEA Nationals (EU NATIONALS and citizens of Iceland, Norway and Liechtenstein) must have the following documentation:

• Passport or National Identity Card
  and
• Supporting documentation of either birth/work/unemployment/residency/tax liability/education in the European country
  and
• Document showing address in Ireland

Non-EEA Nationals must have the following documentation:

• Passport or Certificate of Registration with the Department of Justice, Equality and Law Reform (Green Book or Plastic Card)
  and
• Supporting documentation of either birth/work*/unemployment/residency/tax liability/education in the foreign country. (* includes Work Permit or letter from the Dept. of Justice, Equality and Law Reform giving permission to work)
  and
• Document showing address in Ireland

The following will not be accepted as Proof of ID:

• Short version of a Birth Certificate
• Provisional Driving Licence
• Baptismal Certificate
• Personal letters
• Photo-copies of certificates
• Savings accounts recently opened

The following are acceptable documents showing address:

Household bill, official letter/document, financial statement, property lease or tenancy agreement, verified employers letter. All documents must show the applicants name and address.

Notification of PPS Numbers

In cases where a new PPS Number is allocated, the customer will be advised of his/her new number through the issue of a letter of notification sent automatically within 3 to 5 working days. This letter is acceptable as proof of one's number for transactions with specified bodies for public services e.g., Health, Education, Revenue, Employment, Drivers Licence. More information about this can be obtained at the Department of Social Welfare website at http://www.welfare.ie/foi/cis_ppsallprocs.html

3.  Registering For Taxation

When a PPS number has been granted you must complete a Form 12A which may be obtained at the local Tax Office, (see address below) to obtain your Certificate of Tax Credits and Standard Rate Cut-off Point.

To complete Form 12A you need the following information:

• Your Personal Public Service Number (PPS No.)
• Your employers PAYE Registration Number (NUI Galway's number is 0022578J)

Failure to obtain a 'Certificate of Tax Credits and Standard Rate Cut-off Point' prior to commencing employment will result in you paying emergency tax.

A 'Certificate of Tax Credits and Standard Rate Cut-off Point' is required when:

• Commencing employment in Ireland for the first time
• You are a national of another country living in Ireland and are commencing employment in Ireland
• You are recommencing employment following a period of unemployment

Fill in the appropriate sections on form 12A. Your claim will be processed promptly if you quote your Personal Public Service Number (PPS No.), your employer's PAYE Registration number, and you complete all relevant sections of the form. Send the completed form to the Tax Office dealing with your employer or call in person with the form to any tax office. Both you and your employer will be notified of your tax credit and standard rate cut-off point. Your employer will then make the necessary tax deductions from your salary. The completed Form 12A must be forwarded to the Tax Office and both yourself and your employer (NUI Galway) will be notified of your tax-free allowances in due course.

Note: It is very important that you obtain your Certificate of Tax Credits and Standard Rate Cut-Off Point, as quickly as possible to avoid Emergency Tax deductions.

If your employer does not hold a Certificate of Tax Credits and Standard Rate Cut-Off Point for you, tax will be deducted at Emergency Rates. This means that for the first 4 weeks of employment, tax is calculated on the gross pay at the standard rate of tax and reduced by a tax credit of 1/52 of the personal tax credit if paid weekly, or 1/12 of the personal tax credit if paid monthly. For weeks 5 to 8, tax is calculated on the gross pay at the standard rate of tax without any tax credit. From week 9, tax is calculated on the gross pay at the higher rate of tax.

Emergency tax results in excessive tax deductions. It is in your interest to obtain your Certificate of Tax Credits and Standard Rate Cut-Off Point and avoid having too much tax deducted.

Further information and forms may be obtained from the address below or downloaded from The Irish Revenue website at www.revenue.ie by clicking on the 'Publications' link or from Revenue Forms and Leaflets Service.

Telephone number at LoCall 1890 306 706 or from any tax office.

For persons transferring residence to Ireland it is useful to go to FAQ's in The Irish Revenue website then click on 'Lifetime events' and 'Transferring residence to Ireland'.

General Information for individuals coming to live in Ireland 

Revenue's publications "RES 2 Coming to live in Ireland" give general information on Residence rules. Residence status and domicile influence the extent to which an individual is liable to tax in Ireland and their entitlement to tax credits. It is important to tell the tax office what your intentions are with regard to residing in Ireland. Irish nationals returning to work in Ireland and nationals from other countries coming to work in Ireland, must answer the residence questions at Section B on Form 12A. In this section, state if you have moved / returned to live here on a permanent basis. Alternatively, if you are living here for a temporary period, or for temporary holiday work, state the expected duration of your stay. This information will assist the tax office in determining your entitlements.

Tax Office, Hibernian House, Eyre Square, Galway Telephone: 00353 91 500800 Email: galwaytaxrevenue.ie

Tax Calculation

For information on how your tax is calculated go to The Irish Revenue website at www.revenue.ie and click on FAQ's and then 'Lifetime Events'. Click on 'Transferring residence to Ireland'. Scroll down to question 17 and click on this to see how your tax is calculated.

Pay Related Social Insurance (PRSI)

Employers PRSI is charged at 10.75% on any salary over € 1,543.00 and at 8.5% on any salary under this amount.

Note: If you have a medical card you must notify the Human Resources Office as this will affect your PRSI.

4.  Bank Details as below:

• Name and Address of Bank branch 
• Account number
• Sorting code 
• Name(s) in which account is held

 

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