Payment Process for Non-Tax Resident


Payment Form/Timesheet: Guest Lecturer, Speaker, Subject Specialist Payment Form


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.

  • The questions on the form under the heading "Required information before you complete Steps 1 & 2" must be answered to assist you with the correct process.
  • If this is the first time you are paid via Payroll at NUI Galway, you must complete Step 1: Personal Details for First Time Set Up. Please see further information regarding applying for PPS number, Tax & Revenue and Bank Account Details.
  • If you have previously been paid via Payroll at NUI Galway, you must provide your payroll ID number on the form where requested and it is not necessary to complete Step 1 if we have your up to date personal details.