Payroll-General Information
Last updated January 2024
RPN- Revenue Payroll Notification (formerly Tax Credit Cert (P2C)
Revenue issue DCU with summary RPN's only quoting your tax credit and cut off, along with USC rates and thresholds and LPT deduction (where applicable). Employees can get the full detailed breakdown of their allowances by logging on to myAccount (assuming you have registered via Revenue) via this link.
Revenue will no longer be issuing a paper copy version of the RPN.
Staff are reminded that the make up of your allowances is personal to yourself and it is your responsibility to ensure that the detail is correct. So please ensure that you check your RPN and your first pay slip to avoid any over or underpayment of Tax or USC.
Click on this link for information on how to contact Revenue.
ASC-Additional Superannuation Contribution (Previously Pension Related Deduction)
Pension Related Deduction came into effect on 1st March 2009 and was renamed Additional Superannuation Contribution in January 2019
Brief outline of the deduction:
- This deduction applies to staff who are members of the DCU Pension Scheme
- This is not a pension contribution and no pension benefit accrues from this deduction.
- Deductions are based on all Pensionable Public Sector Income
- Easi Travel and Cycle to Work Scheme, Social Welfare Maternity payments are exempt from this deduction
- Full Tax Relief is given at source on the amount due. This has no impact on any other pension related tax relief.
- Employees will be issued with an ASC60 certificate at the end of a tax year (31st December) which is available under the "Payment" tab of the employee dashboard on Coreportal or when if an employee leaves the University during the year, they will be issues with an ASC45 stating the amount of ASCable pay and deductions in that tax year. This ASC45 certificate should be passed onto the payroll section of your next employer assuming you are moving to another public sector body in the same year as leaving DCU if not applicable this document is retained for your personal information.
There are two sets of thresholds and rates applicable to DCU Staff
i) Standard Accrual members of Pre 2013 Public Service Pension Schemes (pre-existing schemes) and
ii) Single Public Service Pension Scheme (Single Scheme) in general new entrants on or after 1st January 2013
2024 Rates and Thresholds
| Standard Accrual Group | Single Scheme Group | |
| First €34,500 @ 0% | First €34,500 @ 0% | |
| Next €25,500 @ 10% | Next €25,500 @ 3.33% | |
| Balance @ 10.5% | Balance @ 3.5% |
PRSI-Pay Related Social Insurance
All staff of the University makes contributions to the Pay Related Social Insurance scheme (PRSI), whether they are permanent, temporary full-time or temporary part-time. Different rates can apply to each of these three categories and each rate entitles the staff member to different benefits:
Permanent Employees
Staff employed by the University prior to the 06 April 1995 in a permanent and pensionable role, have PRSI deducted at Contribution Class D. Staff employed after 06th April 1995, which have not previously paid the reduced PRSI rate, their contributions are deducted at Class A.
Contract Full Time\Fixed Hours Employees
PRSI contributions are deducted at Class A* for all full-time\fixed-hours contracted staff.
*If you are on a Career Break from another sector based employer please inform the payroll team by emailing payroll@dcu.ie so it can be confirmed whether Class A is the correct PRSI setup in your individual case. It may save you money on your PRSI contributions and increase your take home payment.
Contract Part Time Hourly paid Employees and Lump sums
Most part-time employees pay PRSI contributions at Class A. If however an individual is paying reduced rate of PRSI (Class D or Class B) in their main full time employment, they may be entitled to pay at class J on their DCU income. It is very important that you enter the correct PRSI Class on your Online Payroll Form (EDPF) when joining DCU. Remember it can save you money. If you are on a Career Break from another employer please inform the payroll section by emailing payroll@dcu.ie so it can be confirmed that class A is the correct PRSI in your individual case.
Employees age 66 and over
When an employee reaches the age of 66, PRSI contributions are deducted at Class J. When an employee turns 66 the PRSI class will be changed to Class J wef first day of the month their birthday falls in.
Retirees\Spouses Pension payment\Children's Pension payment
Individuals in receipt of such payments will pay PRSI contributions at Class M.
Details of Benefits
Entitlement for these PRSI contributions depends on the number of contributions made. It is essential that an individual register with their local Social Welfare Office if at any time they are not in receipt of income. This ensures that they receive a credit PRSI contribution for the period in question if appropriate. A PRSI week goes from the first day of the calendar year, each year i.e. 2021 a PRSI week is from Friday to Thursday. To be entitled to a PRSI contribution week you must work at some stage within a Friday to Thursday (in 2021) of that week.
Each benefit has its own conditions for eligibility. For further information click on this link
Universal Social Charge
This deduction came into effect on 01st January 2011
Revenue notify employers of the USC rates and thresholds to be applied for all employees via RPN (Revenue Payroll Notification)
The standard rates of Universal Social Charge are:
| 2024 |
| 0.5% - on the first €12,012 |
| 2% - on the next €13,748 |
| 4% - on the next €44,284 |
| 8% - on the balance |
The Reduced rates of Universal Social Charge are:
| 2024 | |
| Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less | Individuals (aged under 70) who hold a full medical card (not a GP Visit Card) whose aggregate income for the year is €60,000 or less |
| 0.5% - on the first €12,012 | The 2% rate applies to all income over €12,012 |
Notes:
'Aggregate' income for USC purposes does not include payments from the Dept of Social Protection. A 'GP only' card is not considered a full medical card for USC purposes. There is a surcharge of 3% on individuals who have non-PAYE income that exceeds €100,000 in a year.
The Exempt categories for Universal Social Charge are:
| 2024 |
| Where an individual's total income for a year does not exceed €13,000 |
| All Dept of Social Protection payments |
| Income already subjected to DIRT |
USC & Full Medical Card Holders
Revenue hold a list of all current medical card holders supplied to them by the HSE. They instruct employers of the appropriate USC rates and thresholds to be applied for all current Full Medical Card Holders.
Upon receipt of a full medical card, it is advisable that an employee should notify Revenue immediately (not DCU). Revenue will then issue a revised tax credit certificate to both the employee and DCU. Any refund due will then be automatically made by DCU with your next payroll payment.
Note: Revenue supplies only the information your employer needs to calculate the tax and USC you pay. All other personal information you give Revenue remains confidential between you and Revenue. The revised RPN issued to your employer will not state that you hold a full medical card. For more information on USC clcik this link
Cycle to Work Scheme
This scheme is available at DCU and administered by the HR Department for further information click on this link
This deduction qualifies as part of the salary sacrifice arrangement under current Revenue rules and the weekly\monthly amount of the agreed deduction will qualify for relief for Tax, Universal Social Charge, PRSI and ASC (where applicable). For a rough estimation of how much you would save, click on link for Savings Calculator and adjust your Tax and USC rate in line with your current rate and click "Get Price".
Easi Travel Pass Scheme
This scheme is available at DCU and administered by the HR Department for further information click on this link
This deduction qualifies as part of the salary sacrifice arrangement under current Revenue rules and the weekly\monthly amount of the agreed deduction will qualify for relief for Tax, Universal Social Charge, PRSI and ASC (where applicable). For a rough estimation of how much you would save, click on link for Savings Calculator.
Health Insurance
Staff should be aware that there is an independent web site run by the Health Insurance Authority where you can compare the costs of various types of cover with each provider. Click on this link for more information.
Or
You can get a comparison* from Cornmarket (DCU Financial Consultants) by clicking on this link
*There may be a charge from Cornmarket for this service, they will confirm upon contact.
VHI
DCU has a VHI group scheme, number 00004318. Our renewal date is 22nd September each year, but staff can join at any time. The individual deals directly with VHI ensuring to quote your staff number on your application form. They in turn will notify DCU of your contribution amount, to be deducted weekly/monthly from your payroll. If you wish to transfer from another group scheme you just have to contact VHI and quote our group number and your DCU staff number and they will look after all the paper work. For more information click on the link or telephone (056) 444 4444.
Other Private Health Insurance Companies
Currently DCU does not have a group scheme set up with any of these companies but full details are available on the links below and if you decide to sign up with a different company, payment of your policy is between yourself and the health insurance company and cannot be facilitated through the DCU Payroll.
Tax relief on Medical Insurance Premiums
You do not need to claim the tax relief from Revenue. The relief is given as a discount on the cost of the policy, regardless of who the policy is for. This is known as tax relief at source (TRS). When your medical insurance provider issues a policy quote or renewal, please ensure there is a reduction for TRS on your estimate.
Tax Relief
The following deductions are all subject to the present relief limits of qualifying annual earnings:
- DCU Pension Contribution
- Group Life Plan
- Added Voluntary Contributions
- Purchase of Added Years Service
- Purchase of Temporary Years Service
- Purchase of External Service
- Public Service PRSA's (DCU Provider Irish Life).
Presently, DCU have authority to give Tax Relief at source as per the following table:
| Up to 30 years of age | 15% |
| 30 to 39 years of age | 20% |
| 40 to 49 years of age | 25% |
| 50 to 54 years of age | 30% |
| 55 to 59 years of age | 35% |
| 60 Plus | 40% |
Age at any time during the year of assessment, subject to a maximum of €115,000 PA.
Note: The Easi Travel pass, Cycle to Work schemes and 1.37% of your Income Continuance Plan are also given relief at source but are not included in the above percentage limits.
Flat Rate Expenses for Academic Staff
The following groups\classes of employees have a standard expense allowance. If this does not appear on your RPN, you should go to the Employee myAccount self service and claim under "PAYE SERVICES" and "Manage your Tax" option.
NOTE-THERE HAS BEEN NO CHANGE TO RATES SINCE 2008.
| 2008 onwards | |||
| Professor, Head of School/Department | €608PA | ||
| Senior Lecturer, College Lecturer, Assistant Lecturer. | €518PA | ||
| Part-Time Lecturer (On full hours) | €518PA | ||
| Part-Time Lecturer. (Not on full hours) | €279PA |
Click on link for the full current Revenue flat expenses list.
PAYE Exclusion Orders
You can apply to Revenue to have a PAYE Exclusion Order issued if all of the following apply:
- The employment is with an Irish employer
- The employee carries out all of the duties of their employment abroad
- The employee will be non-resident in Ireland for tax purposes during the tax year.
The employee may perform incidental duties of up to 30 days per year in Ireland and still qualify.
You can also apply for a PAYE Exclusion Order if all of the following apply:
- The Irish employer is paying an occupational pension to an ex-employee
- The employee is non-resident in Ireland for tax purposes during the tax year
- The employee is resident in a country with which Ireland has a Double Taxation agreement.
For full details on the PAYE Exclusion order process, please click the Revenue link
For information on how Payroll manages personal data please refer to the link below.
Payroll Forms
CLICK ON LINK BELOW
- Overtime Form
- Holiday Pay Form (DCU weekly paid staff Only)
Once received, Payroll will process the form in the next available payment run, for information on the Payroll Deadlines for submitting forms, please click on this link.
Please note if downloading any of the forms listed below, they must be printed, completed in full and approved by the manager and once this is done you can forward to Payroll for processing by either
1-Emailing the form to payroll@dcu.ie
2-Deliver to the Finance Office Drop Box which is located in the entrance lobby to 1838 Restaurant in the Albert College Building. This is a secure locked box which is checked twice daily by Payroll Office Staff.
Payroll Drop Box