Payroll

The team are responsible for the payment of salaries to the University's staff and pension contributions to the three pension providers.  Payments are made in a timely manner and in line with strict deadlines to ensure compliance with statutory regulations and conditions of service.

Payment of Salaries

Payment is made through the monthly payroll.

The deadline to guarantee payment in that month is the 10th of the month.

Payment is made by BACS.  The normal payment date is the 28th of the month however where the 28th falls on a weekend payment will be made on the Friday prior. Pay slips are available online on or before payday.

Pensions

There are currently three Pension Providers that the University subscribes to:

• Scottish Public Pensions Agency (SPPA)
• Universities Superannuation Scheme (USS)
• Strathclyde Pension Fund (SPF)

More information on each including Employer and Individual contributions can be found on our Pension Rates page.

If you have opted out of the University's pension scheme and now wish to opt in, please contact People Services for details on how to join.


Compliance with Statutory Regulation and Conditions of Service

Deductions are made from each employees gross pay for statutory deductions and, where applicable, voluntary deductions.

Statutory deductions are most commonly Income tax (PAYE) and National Insurance.

Voluntary deductions are taken for a number of purposes including Superannuation, AVC's Trade Union subscriptions, Personal Accident, SAYE after authorisation by the employee.

Recharging Costs to External Bodies

HR or Head of Departments advise Payroll of staff who are being funded from external sources.  Details of the hours worked and associated charges of the staff member are passed onto the Accounts Receivable department who raise an invoice to recharge these costs to the appropriate external source.

Tax Year End (5 April)

There are a number of year end procedures which must be completed for legislative purposes.

These are as follows:-

• A Form P60 is produced for all current employees giving them a record of gross pay tax deducted.
• P11D Forms are completed for employees with taxable benefits in kind are after taking account of any dispensations award to the University.
• Payments to individuals which are related to services provided must go to Payroll in the first instance to determine the tax status. Any queries regarding specific matters must be directed to Payroll.

Useful Addresses

Universities Superannuation Scheme
2nd Floor
Royal Liver Building
Liverpool
L2 1PY
Telephone: 0151 227 4711
www.uss.co.uk
Scottish Public Pensions Agency
Tweedside Park
Tweedbank
Galashields
TD1 3TE
Telephone: 01896 893 000
www.sppa.gov.uk
Local Government Superannuation
Strathclyde Pension Funds
Charlotte House
78 Queen Street
Glasgow
G1 3DN
Telephone: 0141 287 7414
www.spfo.org.uk
Tax Office
HM Inspector of Taxes Centre 1
East Kilbride
Glasgow
G79 1AA
Telephone: 0845 714 3143
Tax Reference: 961/3293750
http://www.hmrc.gov.uk/

Contact Us

Tel: +44 141 331 8193
payroll@gcu.ac.uk