External Examiner Fee & Taxation Procedure

EXTERNAL EXAMINERS AND QUALITY ASSESSOR REVIEWERS FEES INFORMATION

Fees paid to External Examiners and Quality Assessor Reviewers will be processed through Payroll System in line with Revenue guidelines where some/all of the work is undertaken in the State.

Procedure:

• Academic Affairs and Governance Office will consult with the incoming External Examiner to complete the necessary form to pay the fee and any expenses incurred. All expenses must be in line with UCC’s Travel & Expense Policy.
• The Quality Enhancement Unit will consult with the Quality Assessor Reviewer to complete the necessary form to pay the fee and any expenses incurred. All expenses must be in line with UCC’s Travel & Expense Policy.

Fee Information for Irish Tax Residents:

• The total fee paid to Irish Resident External Examiners will be processed through the payroll system.
• All Irish Tax Residents should include their PPSN on his/her claim form. If they do not provide a PPS number, they will be taxed at 52% (40% PAYE, 4% PRSI & 8% USC).

Fee Information for Non-Irish Tax Residents:

• All Non-Residents should include their date of birth on claim form.
• All Non-Residents should provide a PPS number to avoid being taxed at the higher rate of 48% (40% PAYE & 8% USC).
• They must state clearly on the form the total number of days worked.
• They must also state the number of days worked in UCC/Ireland as they will be taxed on the element of the fee relating to the time spent in the State.

If all or part of the work is completed in Ireland:

• The fee payment will be processed by the Payroll Office with the appropriate tax and USC deducted.
• If the work did not take place in Ireland and was fully completed outside of the State, Accounts Payable will process the fee along with any expenses incurred. No tax liability is incurred.  

If all of the work is completed remotely and NOT in Ireland:

• If the work did not take place in Ireland and was fully completed outside of the State, Accounts Payable will process the fee along with any expenses incurred. No tax liability is incurred.