Payment Process for Non-Tax Resident

Fees paid to non-tax resident Guest Lecturer/Speaker are processed through the payroll system.

If an individual has a personal public service number (PPSN), they may be able to reduce the level of taxation deducted at source by offsetting against tax credits, etc. Guidance on how to apply for an Irish PPSN is outlined on this link.

If an individual does not have a PPSN, they must provide their name, permanent address and date of birth to the University to allow claims (fees and travel expenses) to be processed appropriately. It should be noted that emergency income tax (at the high rate) and universal social charge (again, at the high rate) will be applied to the relevant remuneration. Current rates  can be found here .  Individuals may be able to offset the taxation deducted on these claims against their overall tax liability in their country of tax residence.

Please provide the exact particulars of the engagement with the approval for this payment to email timesheets.bureau@universityofgalway.ie

Guest Lecturer / Speaker / Subject Specialist FormAmended Form V6.1 - 28/09/2023