Individuals Paid on Timesheet

The University routinely engages employees for work to assist in the delivery of its academic programmes.

Before engaging the services of any individual it is important that the engaging managers understand the differences between an employee and 'self-employed'.

When the manager believes the engagement to be employment, the individual will be paid as a PAYE employee and processed via Payroll.

HR have outlined on their website here the recruitment & payment process for different categories of Teaching Support Staff.

Who is involved with the Timesheet Process

The process for timesheets is outsourced to an external company. This company updates the payroll system with the relevant data that is captured via excel templates and submitted to the outsourced company's email address. The company also sets up new employees for these payments in conjunction with the Payroll Office team.

Category of Work paid via Timesheets

  • Teaching Support Staff (TSS)  not pensionable
  • Exam Correctors (Non-Statutory Staff)
  • Occassional work (listed on the payroll payment form)
  • Guest Lecture
  • Subject Specialist
  • External Examiner
  • Quality Reviewer

 

Taxation of Payment to Guest Lecturer and Teaching Support Staff in NUI Galway

For the purposes of this clarification, a guest lecturer is an individual who is invited to give a lecture/talk on an exceptional basis in the University. The fee payable to guest lecturers may recognise and incorporate some underlying costs in relation to travel and subsistence costs incurred by the invited guest lecturer. Any such lecture fees (including any contribution towards travel & subsistence) paid to guest lecturers are taxed through the PAYE system (i.e. paid net of statutory deductions for income tax, USC and PRSI).

Teaching Support Staff (including other categories of academics/teachers) are engaged to deliver lectures, workshops, etc. and are remunerated in line with University authorised hourly rates. Individuals in this category may lecture on one, two, or more occasions in a year.

Relevant individuals overwhelmingly fall into the latter category and guest lecturers as described above are the “exception, rather than the norm.”.

The University does not reimburse travel and subsistence costs for either category of lecturer (or, indeed, any staff member) as Revenue’s view is that the normal place of work for such individuals, in their capacity as lecturers/teachers, is the location where they carry out the duties of the engagement (i.e., the University in this case).