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Courses
Courses
Choosing a course is one of the most important decisions you'll ever make! View our courses and see what our students and lecturers have to say about the courses you are interested in at the links below.
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University Life
University Life
Each year more than 4,000 choose University of Galway as their University of choice. Find out what life at University of Galway is all about here.
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About University of Galway
About University of Galway
Since 1845, University of Galway has been sharing the highest quality teaching and research with Ireland and the world. Find out what makes our University so special – from our distinguished history to the latest news and campus developments.
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Colleges & Schools
Colleges & Schools
University of Galway has earned international recognition as a research-led university with a commitment to top quality teaching across a range of key areas of expertise.
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Research & Innovation
Research & Innovation
University of Galway’s vibrant research community take on some of the most pressing challenges of our times.
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Business & Industry
Guiding Breakthrough Research at University of Galway
We explore and facilitate commercial opportunities for the research community at University of Galway, as well as facilitating industry partnership.
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Alumni, Friends & Supporters
Alumni, Friends & Supporters
There are over 90,000 University of Galway graduates Worldwide, connect with us and tap into the online community.
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Community Engagement
Community Engagement
At University of Galway, we believe that the best learning takes place when you apply what you learn in a real world context. That's why many of our courses include work placements or community projects.
How to avoid Emergency or incorrect Tax
Emergency Tax / USC
NUI Galway are obliged to operate emergency TAX and USC on an employee's income where we have not received a Revenue Payroll Notification (RPN) for an individual. An RPN provides an employer with the necessary information to deduct from the employee the correct:
- Income Tax
- USC
- LPT
Further information on emergency tax and how it's calculated on your pay can be found on the Revenue Website.
Notifying Revenue of your new employment with NUI Galway
Starting your first job in Ireland
When you start working for the first time in the Republic of Ireland, you must register yourself with Revenue as soon as possible. This is to avoid paying emergency tax. You must do this even if it is a part-time or temporary job.
To do this, you must:
- Apply for your Personal Public Service Number (PPSN), if you do not already have one. This is available from the Department of Employment Affairs and Social Protection.
- Register for myAccount with Revenue
- When your myAccount with Revenue is activated, you must Register your First Employment in Ireland.
Changing Employers
If you are changing employers within Ireland,
- Your old employer will notify Revenue that you have left by including your leaving date on the final payroll submission.
- Your new employer (NUI Galway) will notify Revenue that you have commenced working with them through their payroll process.
ASC45 certificate: If you were previously in a pensionable public service employment in Ireland during the year you commenced employment at NUI Galway, you must provide your ASC45 certificate that you received from your previous employer to HR or Payroll.
Second or Multiple Employers
If you are currently registered with other employers (work with more than one employer at the same time),
- Your new employer (NUI Galway) will notify Revenue that you have commenced working with them through their payroll process.
- The Pay As You Earn (PAYE) system treats one job as your main employment. Revenue will give your tax credits and rate band to that job and your second or multiple employments will be left with zero tax credits and zero rate band resulting in 40% PAYE and 8% USC deductions.
- You can divide your tax credits and tax rate band and USC rate band between employers.
What to do if you have a second employer is outlined on the Revenue website.
After Tax & USC Details Updated on Payroll
When you expect your tax credit certificate to be amended you should view the following to ensure your details are up to date for payroll.
View Your Tax Credit Certificate
- Check your most recent tax credit certificate from Revenue which you can view on My Account. (Click here for information about this)
- You should also check your NUI Galway ESS - Time & Pay to ensure the details correspond.
Employees RPN's/Tax Credit Certificate (including PAYE & USC details) are updated weekly on payroll based on data provided by Revenue.
Tax Credit Entitlement
Most employees are entitled to a Personal Tax Credit and an Employee Tax Credit. If you notice that you are missing one of these tax credits on your tax credit certificate, you should contact Revenue to ascertain the reason for same.
Some employees may be entitled to other tax credits.
Tax Basis: Week One / Month One
If you notice your tax basis is on a week one / month one, you should contact the Revenue Commissioners immediately to ascertain the reason for same. You may end up overpaying / underpaying tax and usc until you resolve this with Revenue. Please see Revenue website for an explanation on week one / month one basis.
Tax Basis: Cumulative
Tax is normally calculated using the ‘cumulative basis’. This means that each pay day, all earnings and all tax credits from 1 January of that year are accumulated. This is to ensure you have paid the correct amount of tax and you have received the benefit of all your tax credits.
You need to ensure your tax basis is cumulative if you are due a refund for the current tax year.
Calculating your tax payable on cumulative basis
You can use this worksheet to calculate your tax payable (cumulative basis) if you want to ensure it's calculated on a cumulative basis.