1. Payroll information and understanding your payslip.
Payroll Office
Payroll information and understanding your payslip.

2. Payroll Office -East Wing, Main Quad

3. Access to ESS

4. Access to ESS

5. Access to ESS

18. Understanding Your Payslip
Gross Earnings
Salary and any other Payments = Total pay
Gross Pay for Paye – after deductions e.g.
Pension Contributions,
Pension Related Deduction,
ICP,
Bike to Work,
Travel Pass

19. Understanding Your Payslip
Deductions – This Period and year to Date
Paye – advised by revenue/ emergency
PRSI EE – employees 4%
Accident Insurance - .06%
Income Continuance Plan %
Pension Related Deduction – Levy for the benefit of being a member of a public service pension scheme or having an entitlement to a public service pension.

20. Understanding Your Payslip
Pension Related Deduction – Levy
First €28,750 – Exempt
Between €28,751 and €60,000 – 10%
Above €60,000 – 10.5%
Universal Social Charge
First €12,012 – .5% (if under €13,000 exempt)
Between €12,012 and €18,772 – 2.5%
Between €18,772 and €70,044 – 5.%
Above €70,044 – 8%

21. Understanding Your Payslip
Single Public Service– 3% - Pension
Single Public Sector – Pension – calculation based on Salary minus – two months x old age contributory pension (currently € ) x3.5%
Net Pay – transferred to Bank

22. Understanding Your Payslip
Annual Cut off – rate at which you pay the lower rate of above this is taxed at 40%
Annual Tax Credit – reduces tax liability
Tax year January – December
PRSI Class – A – employee under 66
Tax Basis – Cumulative / Emergency / Week One
Emergency Tax Periods –
Month one – tax credits and cut off
Month two – no credits but one months cut off
Month three and onwards – no credits/ no cut off, all earnings taxed at 40% plus 8%

23. myACCOUNT

24. myACCOUNT

25. myACCOUNT

26. Payroll Pay day last working day of the month
Information to payroll by the 15th of the month for processing in the current month
Expenses to be reimbursed – paid through AP
Research funded –go to Research by the 8th
Change bank account – send signed Paypath form to payroll

27. Payroll payrollqueries@ucc.ie, visit our website, FAQ’s
Emergency tax, P45 & P60
Revenue
UCC Employer Number E