Ollscoil na hÉireann, Gaillimh
Financial Policy & Procedure Manual
Sabbatical Leave Payments Scheme
Version:
2
Approved: Údarás na hOllscoile
ÚO/M3/10.2.5
1.
Replaces:
1
Date: 28/06/2005
Policy
It is University’s policy, in line with practice within the Sector generally, to assist
academic staff members to take their sabbatical leave abroad through a scheme
of payments which allows them to defray the significant costs associated with
such leave. The Scheme is optional and applies only to Sabbatical Leave
time spent abroad.
2.
Sabbatical Leave Payment Scheme
2.1
The total budget available under this Scheme for any individual academic staff
member availing of it, will be the gross salary (ignoring employer pension and
PRSI contributions) of the staff member for the period of leave in question, less
any replacement costs associated with the leave.
2.2
Staff members availing of this scheme must contribute to the pension scheme an
amount equal to the difference between the normal employee contributions
(based on full salary) and the amount actually contributed, by way of deduction
from reduced “sabbatical” salary.
2.3
The aggregate of the following payments, will be made, subject to 2.1 above:
a)
For periods of leave of absence of 4 months or less, staff would be
paid half their normal salary for that period.
b)
For periods of leave of absence in excess of 4 months, staff would
be paid one-quarter normal salary for that period.
c)
Subsistence of an amount equal to the appropriate sum computed in
accordance with the public service subsistence allowance schedule
(as amended from time to time) less any amount received by the
staff member from any source representing a grant towards the cost
of such subsistence or the value of accommodation provided to the
staff member by a host University.
Sabbatical Leave Payments Scheme
cont’d
d)
Vouched travel expenses in respect of the return cost of
transportation of the staff member and his/her family to the
sabbatical location(s).
e)
The aggregate of payments at a) – d) above will be reduced by any
amount earned by the staff member as a lecturer abroad during the
sabbatical leave period.
3.
Procedures
3.1
Any staff member who has written approval from the Registrar’s office for
sabbatical leave, may apply to the Director of Financial Accounting for
application of the above Scheme by completing and returning Appendix 1 and 2
herewith. This application must be made two months in advance of the start of
the leave abroad and the attached forms must be completed, and returned to the
Director of Financial Accounting in respect of each application.
3.2
Fully completed and signed claims for subsistence/travel under this scheme
should be submitted to the Director of Financial Accounting and be coded 2045
plus the relevant Cost Centre code of the applicant e.g. D1234.
Appendices:
Appendix 1:
Appendix 2:
Appendix 3:
Appendix 4:
Available Budget Computation
Registrar’s Office Authorisation.
Gross & Net Salary Calculation (deductions detailed)
Tax and PRSI Deduction Calculations
Stiúrthóir Cuntasaíochta Airgeadais
Bealtaine 2005
FRC/M3/7
National University of Ireland, Galway
Appendix 1
SABBATICAL LEAVE PAYMENTS SCHEME
Available Budget Computation
Name of Claimant: ……………………………………………Payroll I.D.: ………………..
Sabbatical Period Abroad:
………………………………………………………….
Department: ……………………………
Staff Category: ………………………………..
Budget:
Total
€
Regular Gross Salary for duration of Sabbatical
e.g.
€
100,000
Less Replacement Cost during Sabbatical:
(25,000)
Maximum Available Budget:
75,000
Costs:
Salary:…... Months @ 25% (IF > 4 months)
Months @ 50% (IF < 4 months)
Months @ 100%
Total Salary
Duration of Sabbatical
Claimable
Claimable
as salary
as Expenses
€
€
Annual
Salary
€
-----------------
Subsistence:
30 days @ 100%
30 days @ 80%
days @ 50%
Return flights to location
Less:
External Earnings:
Subsidised Accommodation:
Total Subsistence claimable (restricted if
necessary to ensure budget is not exceeded)
Nil
Total Annual Cost (must not exceed
Maximum Available Budget)
I CERTIFY THAT THE ABOVE INFORMATION IS TRUE TO THE BEST OF MY BELIEF.
SIGNED:
……………………………………………… Claimant
Date: …………………………………….
Note:
1.
2.
3.
Subsistence Allowances: Payable at Public Service Rates
Vouched Travel: Return travel fares for self & family abroad (once) may be claimed from the
Inspector of Taxes on evidence (retain all appropriate vouchers)
Arrangements may be reviewed by the Inspector of Taxes at any time.
Director of Financial Accounting/Stiúrthóir Cuntasaíochta Airgeadais
Bealtaine 2005
Appendix 2
National University of Ireland, Galway
SABBATICAL LEAVE PAYMENTS SCHEME
Authorisation of Sabbatical Leave
Staff Name :
…………………………………………………………..
Department:
…………………………………………………………..
Payroll Number:
…………….
I confirm that the above Staff Member has been granted Sabbatical Leave as follows:
Period:
………………………………………………………….
Location:
(1)
……………………………………
Months ……………….
(2)
……………………………………
Months ……………….
(3)
……………………………………
Months ……………….
(4)
…………………………………..
Months ……………….
(5)
……………………………………
Months ……………….
Total Months ………………..
A Replacement has / has not been provided as follows:
Name: ……………………………
Period: ……………………………………..
Total Cost (including Employees PRSI/Pension): ……………………………….
SIGNED: …………………………………………………
Registrar Deputy President or Nominee
Date:
………………………
Director of Financial Accounting/Stiúrthóir Cuntasaíochta Airgeadais
Bealtaine 2005
National University of Ireland, Galway
Appendix 3
SABBATICAL LEAVE PAYMENTS SCHEME
Gross and Net Salary Calculations
Claimant:
……………………………………………
Department:
……………………………………………
Date of Commencement of Leave Abroad:
…………………………….
Duration of Leave Abroad:
…………………………….
Normal Annual
Sabbatical
Gross Salary
€………………
€………………
Employer’s Pension Contributions
€………………
€………………
Employee’s Pension Contributions
€………………
€………………
Employee Deductions:
 Union
€………………
€………………

VHI
€………………
€………………

……………
€………………
€………………

……………
€………………
€………………
*PRSI:
€………………
USC
€………………
TAX: up to
€………………
@ standard rate €………………
Balance
€………………
@higher rate
TAX Credit:
€………………
€………………
€………………
Net Annual Salary at Commencement:
€……………….
Pension deductions above will be deducted in full from salary during sabbatical.
I confirm that the employee deductions above should continue to be deducted from my salary
during my Sabbatical Leave. I further confirm that I will contribute to the pension scheme, any
shortfall arising in accordance with paragraph 2.2 of this policy.
SIGNED…………………………………….………
DATE …………………..
* Rates of PRSI depend on pre/post April 1995 employment Please confirm your employee rate with Payroll Office
Current rates of tax, PRSI and USC can be found on revenue.ie
Director of Financial Accounting/Stiúrthóir Cuntasaíochta Airgeadais
Bealtaine 2005
National University of Ireland, Galway
Appendix 4
SABBATICAL LEAVE PAYMENTS SCHEME
Tax and PRSI Deduction Calculations
Standard
Position
€
Sabbatical
Position
€
Gross Salary per annum:
Pension Deduction:
Gross Less Pension:
Deductions:
Tax @ standard rate
Tax @ higher rate
* PRSI
USC
Tax Credit:
Total Tax and PRSI Deduction:
Salary after Pension, Tax, PRSI
Less:
Employee Deductions:
 Union
 Staff Club





Net Salary after Deductions
Note:
This Form is provided as a guide only to assist staff members calculate the effect of the
Sabbatical Leave Payments Scheme in their net pay position.
* Rates of PRSI depend on pre/post April 1995 employment
Please confirm your employee rate with Payroll Office
Current rates of tax, PRSI and USC can be found on revenue.ie
Director of Financial Accounting/Stiúrthóir Cuntasaíochta Airgeadais
Bealtaine 2005