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In order for scholarship payments to commence a Financial Aid Form must be completed and returned to the Salaries Office. Any changes to these scholarships must be supported by a completed Financial Aid Amendment Form. Please note if a student has decided to finish before the official end-date on the system, the Supervisor/Department needs to notify payroll staff of this to ensure that payments are ceased immediately.

Guidance Notes for Campus Visitors (eg Visiting Guest Lecturers, External Examiners, Quality Reviewers) – For Admins/ Claimants/Budget holders.

There are two forms in use for payments to once off campus visitors these are:

• Irish Resident – visiting (guest) lecturer/collaborator/External Examiner/Quality Reviewer fee claim.
• Non-Resident – visiting (guest) lecturer/collaborator/External Examiner/Quality Reviewer fee claim.

In all cases for expenses claims relating to travel to the University please use . It is advised that the forms are sent by email in advance to campus visitors to complete before arrival, please ensure you populate the relevant correct cost centres etc. before sending to the campus visitor.

All Irish based individuals must use the Irish Resident form and include their PPS number. The university is required to follow Revenue’s direction on the tax treatment applying to once off campus visitor fees. These visitors to ¾ÅÉ«ÊÓƵ, since 1 September 2019, are taxable under PAYE. Revenue in its e-brief 161/19 discounted the concession that payments that previously applied to once off campus visitors. Any resulting overpayment of PAYE/USC can be dealt with by the campus visitor on the Revenue MyAccount website.

Non-Irish resident once off campus visitors must provide their date of birth and home address unless they have an Irish PPS number, which most do not. Please ensure that the Non-Resident form is used.

Where the service/lecture is delivered remotely (online) from an overseas base by an individual who is not Irish tax resident the payment is not taxable, as tax applies only to work undertaken in Ireland. In this case, please use the form for non-resident and in the section on page 2 under ‘Work completed’ please note here that it was 100% completed from home base. e.g. Evidence of the Teams call/invite email to the campus must be attached to the claim to verify.

Where the visitor/lecturer is from overseas and prepares for the service/lecture in advance of arrival to Ireland and UL, the percentage of time spent preparing when compared to the percentage of time delivering the service/lecture on campus should be indicated in the ‘Work completed’ section of the form. Only the element of the fee (pro rata split) relating to the service/lecture on campus is taxable in these circumstances.

Please ensure the following are completed correctly before the form is submitted to Finance:

1. The most up to date form is uaws and not local copies which maybe out of date. The form is available at  https://ulsites.ul.ie/finance/finance-forms-0,

2. Submit Forms (claim form and the non-Staff expense claim form) on a timely basis, within 3 months of the of the date of the service provision.

3. Fees paid to campus visitors are processed through the payroll system on a monthly basis and are subject to Irish tax rules unless fully delivered from overseas by a Non-resident individual. Please check the cut-off date for submission (third Friday each month for non-resident and first Friday of each month for Irish Resident) and payment outside the cycle cannot be facilitated and will be delayed until the next payment month. Payment relating to these submissions will be made on 10^th of the month following for Non-Resident and on the 25^th of the month for Irish Resident, or nearest working day.

4. Ensure each section is filled. Missing cost centres and incorrect bank information will result in delayed payment. This is a monthly cycle and any claims delayed due to missing or incorrect information cannot be processed until the following cycle. We do see high error rates on bank accounts, please request that claimants are careful to ensure that this is correct from the outset.  Payroll - Payment Dates and Deadlines | ¾ÅÉ«ÊÓƵ (ul.ie)

5. Payslips must be requested from campusvisitors.payroll@ul.ie and will only be send directly to the payee on their request. Personal information cannot be shared with third parties for GDPR compliance reasons.

6. Due to Revenue compliance rules, tax credits cannot be assigned to Campus Visitors as part of the payroll processing. Any guidance in relation to claiming any potential refund of tax deducted can be found on

7. Non-resident payments for campus visitor/guest lecturer claimants are class M for PRSI which is a 0% rate, as they do not have Irish social welfare rights. They are liable to PAYE and USC on an emergency basis on the fee payable for any work carried out in Ireland ¾ÅÉ«ÊÓƵ.