Maynooth University Office of the Bursar

The Irish PAYE system operates on a cumulative basis from the beginning of each tax year. If you receive the exact same taxable pay in each pay period and your entitlements to Tax Credits and SRCOP remain unchanged then you would expect to pay a consistent amount of PAYE in each period. 

If you receive varying levels of taxable income, the PAYE liability arising on your payments will be calculated inline with your accumulated entitlements based on your tax certificate and your accumulated level of income received since the beginning of the tax year. 

If you receive varying levels of payment and  / or are paid on an intermittent basis, it is not uncommon to see varying levels of PAYE being deducted. The normal basis of PAYE taxation allows for this and will balance out your PAYE upon receipt of each payment. 

Your tax may also vary if you are on a monthly salary but have been in receipts of social welfare sick benefit or have taken a period of unpaid leave during the current tax year. 

In cases where a Week 1 / Month 1 basis of taxation is applied, no provision is made for adjustments in PAYE during the course of the tax year. 

Each PAYE customer is entitled to one amount of Tax Credits and SRCOP, which are issued on the basis of their own personal circumstances. If you are employed by two or more employers, you can arrange to have your Tax Credits and SRCOP split between your employments in a manner that will make best use of your entitlements. You should contact Revenue outlining your expected earnings from each employment. You may need to quote your employers registered number for each place of employment. The number for Maynooth University is 9587715A. Revenue will split your entitlements between your places of employment, notify your employers of same, and issue a Certificate of Tax Credits and SRCOP to your home address. Your PAYE will be calculated in accordance with the certificates issued. 

You can do this on-line if you are registered for PAYE Anytime. 

The Irish tax year is based on a Calendar year and so commences on the 1st January and ends on 31st December each year. 

Normal / Cumulative Basis:
The normal basis of PAYE taxation operates on a Cumulative Basis from the beginning of each tax year. As taxable earnings accumulate from the beginning of the year, so does the PAYE customers entitlement ot Tax Credits, USC and SRCOP. In effect, each time an individual receives a payment through the PAYE system, their tax liability is re-calculated from the beginning of the year. Total PAYE falling due to that point in the tax year is compared against PAYE already paid, the difference being the amount of PAYE payable in the current period. This method of calculation allows for rebalancing of PAYE and calculation of tax refunds through the payroll system during the course of a tax year. The vast majority of Tax Certificates are issued on the Cumulative Basis of Taxation. 

Week 1/ Month 1 Basis:
Also called the Temporary Tax Basis, this applies one week or months worth of Tax Credits and SRCOP to the value of taxable income received in the pay period in question. No consideration is taken of accumulated earnings or previous PAYE paid , in the calculation of tax liability due. Hence this method does not allow for rebalancing of PAYE throughout the course of the year. There are a number of reasons why yoiu may be subject to a Week 1 / Month 1 basis:

• If you have recently changed employers, your new employer will operate the Week 1/ Month 1 basis until such a time as Revenue have registered you to your new employer, confirmed details of prior earnigns and PAYE paid within the tax year and have issued a Cumulative Tax Certificate. 
• Certain Social Welfare Benefits are subject to the operation of PAYE. If you have been in receipt of benefits, Revenue will apply the Week 1 / Month 1 Basis until such time as they are confident all taxable income has been assessed and accounted for. 
• Gaps in registered employment history can also lead to a Week 1 / Month 1 Basis being applied, as Revenue will want to ensure details of all taxable income has been made known to them before a Cumulative Certificate is issued

These are the most common reasons for the application of a Week 1 / Month 1 Basis. By contacting Revenue directly you can often accelerate the process of obtaining a Cumulative Tax Certificate. 
 

It is the responsibility of Maynooth University as your employer to collect PAYE from your taxabe income and remit it to the Revenue Commissioners. The level of PAYE deducted from your Income will be dependent on the instructions contained on your most recent Certificate of Tax Credits and SRCOP.

Current Tax Year:
Your PAYE is calculated in accordance with the most recent Certificate of Tax Credits and SRCOP issued by the Revenue Commissioners. You should check that details on your copy of the Tax Certificate are correct and in line with your own personal circumstances. Should any of the details need amending, you must contact Revenue directly as any alteration can only be made by a Revenue official. Once an amended certificate has been issued and received by Payroll, it will be applied in the next payroll run and tax refunds will be calculated if applicable. 

Previous Tax Year:
Adjustments in tax can only be made through Payroll within the current tax year. Should you wish to have your tax reviewed for previous years, you must forward your P60 to your relevant Revenue office and request a Balancing Statement (P21).
Revenue will re-assess the PAYE you paid in accordance with your total taxable income for the year and make any adjustment as necessary. A Balancing Statement will issue to you detailing any under or over payment that may have occured. 

If you are registered for PAYE Anytime you can request a P21 on-line. 

Monthly Payroll - all occasional pay timesheets must be received by the 10th of each month for processing. At certain times of the year this deadline is brought forward, e.g. Christmas and Easter. Department administrators will be notified in advance of any changes in deadline.

Please note that due to our volume of leavers and joiners, P45's are not automatically issued by the payroll department, they must be requested. 

If your employment with Maynooth University  is ceasing and you require a P45 please email payroll@mu.ie requesting your P45. Please detail the following in the email:

• Full Name
• Address
• Staff number
• Last date you worked

P45's are only issued once your final payment has been received and on the basis that you will not be working for Maynooth University  between the issue date and Dec 31st of that year. 

Contact Revenue advising them that you are now employed by Maynooth University. Our employer's registered number is 9587715A. The revenue will issue the correct tax credits to you and Maynooth University electronically.

A staff/personnel number is your unique identifying number for access to all University services. You will be allocated one when you have submitted the Online Personnel Form. Therefore is it essential that you submit all details as soon as possible, otherwise your access to services and your payments may be delayed. 

You can contact the HR office to obtain your staff number. Or if you have already been paid by us, you will find this number on your payslip. 

You must submit your Form P45 from your last employment to the payroll office immediately on commencing employment in the University. When you leave your employment, your employer must give you a form P45 as soon as your final payment has been processed. Your P45 shows your pay, tax, USC and PRSI deductions from the start of the tax year to the day you leave your employment. This is required by Maynooth University in order to process your tax correctly. Otherwise you will be taxed on the emergency basis. 

Once registered you can access the on-line service and avail of many services using 'PAYE Anytime' See Revenue for further details.

All salary payments are paid by bank transfer. You will need to enter your bank details on the online personnel form if you are a new employee. If you change your bank details please inform the Human Resources Office or make an amend on the HR portal.

You will need to get your PPSN (personal public service number). If you are an Irish National you will already have been issued with this number. If you are a Non National please see here for further information. Then please full out the Online Personnel Form. 

9587715A

Contact your local office using the Revenue Contact Locator

You should forward an original P45 to the Payroll Office. This will enable Payroll to make and application to the Revenue Commissioners for a transfer of your Tax Credits and Standard Rate Cut-Off Point to Maynooth University. Please note that only original documents can be accepted. You will be taxed on the emergency basis until such time as a new certificate is issued. 

If you do not have a P45, you should contact Revenue and request that a Certificate of Tax Credits and Standard Rate Cut-Off Point be issued to Maynooth University on your behalf. You will be required to quote your PPSN and Maynooth University 's employer registered number - 9587715A. 

You should also fill out an Online Personnel Form for Maynooth University. This is available here. 

You will be taxed on the emergency basis if you have not already given us a current P45 or do not have a Tax credit Certificate. 

If you do not have a current P45 you must contact your local Revenue Office to request a current Tax credit and USC certificate for you employment with Maynooth University. To find your local office see here.
 
Maynooth University 's employer's registered number is 9587715A. 

If this is your first employment you will need to complete a  Form 12A  in order to obtain a Tax Credit Certificate. 
Complete sections A,B,C,D,E and F fully and sign declaration. Detail N/A in sections that do not relate to you. Send this form ASAP to your local tax office. Within 3 weeks you will be issued with your 'Certificate of Tax Credits' and Maynooth University will recieve the same electronically. 

If you are currently holding one or more employments you can contact Revenue to discuss the options available to you re splitting of credits etc. 

The Personal Public Service Number (PPSN) is an individual's unique reference number for all dealings with the Public Service, including social welfare, tax, education and health services eligibility. This number replaces the existing Revenue and Social Insurance Number (RSI Number). If you already hold an RSI number, then you do not need to apply for a PPSN.

Please see here for more details on PPSN's and how to apply for one. 

PRSI stands for Pay Related Social Insurance. Most employers and employees (over 16 years of age) in Ireland pay a PRSI contribution into Ireland's national social insurance fund. In general the payment of social insurance is compulsory. 

PRSI is calculated on employee's reckonable pay. Reckonable pay is the gross income plus notional pay (e.g. Benefit in Kind), if applicable. 

Find out more about PRSI here. 

The Universal Social Charge (USC) is a tax payable on gross income, including notional pay, after any relief for certain capital allowances, but before pension contributions. Please see here for further information.

Standard Rate Cut-Off Point describes the point to which your earnings will be assessed at the lower rate of tax (currently 20%). All taxable income above the SRCOP will fall due for assessment to PAYE at the higher rate of tax (Currently 41%). 
Your tax certificate will outline your SRCOP and the manner in how this figure was arrived at. 
Any queries in relation to SRCOP should be directed to your local revenue office. 

Under the PAYE system of tax collection, all PAYE customers are entitled to tax credits, which vary in relation to personal circumstances. 

Each individual will be entitled to a personal tax credit as well as a PAYE Tax credit. 

Your employer will use your credits to reduce your PAYE liability in accordance with the instruction issued by Revenue. 
Your tax credits can be viewed on your most current tax certificate issued by Revenue or by logging on to PAYE anytime  

Find out more about the Irish tax system on ​http://www.revenue.ie/en/index.html

PAYE stands for Pay As You Earn. PAYE is the name given to the income tax collected through payroll on behalf of the Revenue Commissioners (Irish Tax Authorities)

Pay day is the 28th of each month. Where the 28th falls on a Saturday or Sunday the previous Friday will be the payment date. 

• Complete an Occassional Pay form ( Pink Sheet)  Occasional Staff Pay Claim Form
• Have form approved by an authorised signatory, e.g. Head of Department
• Return form to payroll department before the 10th of the month in which the payment is required
• If employee has not worked here before please inform them that they will need to fill in an online personnel form, see the Human Resources Webpage 

A P60 is a Valuable Document. It is important that it is kept safely. It details your earnings, tax, USC and PRSI deductions for the previous tax year. It may be required for dealings with the Inspector of Taxes, Department of Social Protection or a lending agent as proof of earnings when applying for a loan. 

If you were an employee of Maynooth University  and were paid in December of the previous year, you will receive a form P60.  P60’s will be available by the 15th February each year, in the same location as your electronic payslips through the Core Portal - https://cloud.corehr.com/pls/coreportal_nuimlive.

• Complete remittance book docket
• Detach top two copies and send / deliver to the Income Office
• Income office with then return docked stamped as confirmation of receipt
• Remittance advice should be matched and filed.

• Fill out the  Staff Expenses Claim Form
• Fully complete the form to include staff number, business unit and object code, See  Expenditure Codes
• Attach supporting receipts
• Ensure the claim is in compliance with the Universities policies and procedures  University Policies and Procedures Manual: Expenditure
• Sign form as the claimant and have it approved by and authorised signatory
• Forward to the payments office by 5.00 p.m. on Monday for inclusion in the weekly payment run. 

Payment runs are processed on a weekly basis. Invoices receied by 5.00 p.m. on Monday will be processed in the Wednesday payment run. However It can take up to 5 working days for the payment to reach the suppliers bank account and this can be longer for international suppliers. 

The University is obliged under the Late Payments in Commercial Transactions Regulations 2002 to pay all invoices within 15 days from the date the invoice was received. Details of disputed invoices should be documented by departments. When the dispute is resolved the details of the dispute and resolution date should be attached to the invoice when forwarding to the payments office to avoid late payment interest. The interest is charged to the Departments business unit. See https://www.nuim.ie/bursar/payments-office/prompt-payment-returns    for more information

All invoices should be date stamped upon receipt. Departments should label invoices and clearly indicate the following:

• business unit against which the charge is made
• object code for the item or service,  see  Expenditure Codes
• authorised signatory e.g. Head of Department

Invoices should be returned promptly to the Payments office to be included in the weekly payment run. 

Prompt payments interest is due on all invoices paid later than 30 days after the date of receipt. This interest is charged to the Departments budget. 

All invoices should be addressed to the Bursar's Office and will be date stamped upon receipt. (Invoices should be date stamped on receipt if received by a Department in the first instance)

Yes, current P60's will be available online from 15th February onwards.

Yes. Banks and Financial Institutions will accept a print out of the online payslip as proof of payment. In some rare cases a stamp of authenticity may be required - this can be obtained from the payroll office. 

If you have further queries relating to your online payslip, please contact the payroll office. 

Yes. Banks and Financial Institutions will accept a print out of the online payslip as proof of payment. In some rare cases a stamp of authenticity may be required - this can be obtained from the payroll office. 

Maynooth University  is legally required to provide employees with access to a Payslip and the facility to print this payslip if the employee so wishes. 

Yes, ePayslips is a secure web service using Secure Socket Layer technology, unique session id's and timeouts after periods of inactivity. 

Yes ePayslips will be available on and off campus via a secure web page with no need to use OpenVPN.
ePayslips are available using your Maynooth University  username and password. Your data is only as secure as your password - if you have shared your password with anyone or feel it has been compromised in any way, please change it here.
Do not use this services in an unsecure environment such as an internet cafe or on a computer or device that you do not trust.