Process via Payroll or Accounts Payable

Fees paid to non-tax resident external examiners, quality assurance reviewers and subject specialists are processed as follows:

  • Through the payroll system if they performed all their duties in Ireland
  • Through the payroll system if they performed a portion of their duties in Ireland and a portion of their duties outside of Ireland
  • Through the accounts payable system if they performed all their duties outside of Ireland.

 

Personal Public Service Number for Taxation Purposes

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 tax (currently, in 2025, 40% for PAYE & 8% for USC) will be applied to the portion of the fee associated with duties performed in Ireland.

 

Non-Residents in Ireland Tax information

  • Individuals may be able to offset the taxation deducted on these claims against their overall tax liability in their country of tax residence.
  • The portion of the fee related to duties performed outside of Ireland will not be taxed in Ireland for non-tax residents. However, the individual is responsible for declaring these earnings for taxation purposes in their country of residence.

 

Travel & Subsistence Expenses

For reimbursement of travel and subsistence expenses incurred while traveling to the University of Galway, please refer to the Traveling Expenses Policy Overview guidelines here.

  • External examiners must return all receipts to externs@universityofgalway.ie
  • Quality reviewers must return receipts to Quality Assurance Office
  • Subject Specialists must return receipts to the hiring school/unit

All receipts must be retained by the approver for auditing purposes