Pensions and payroll

Payroll

The team is 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 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 pay day.

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 Pensions 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.

Deductions are made from each employee's 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 purposes including Superannuation, AVCs, Trade Union subscriptions, Personal Accident, SAYE after authorisation by the employee.

There are a number of year-end procedures that 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 and available to view on the online payslips portal.
  • P11d Forms will be issued to employees where applicable on or before 5 July each year.
  • Payments made in respect of "off payroll working" must follow the appropriate process to determine if the IR35 rules apply. See People Services for further guidance.

Useful addresses

Contact us

Tel: +44 (0)141 331 8193
Email: payroll@gcu.ac.uk