Update on the use of gift vouchers.

Staff

As previously notified, gift vouchers are not permitted for staff, except for long service awards and retirements as provided for the Hospitality (Staff Welfare Procedures)

All such vouchers to staff are to be recorded and detailed forwarded the Payroll Office for inclusion in the ERR return to Revenue in advance.

Guest Speakers

With respect to guest speakers, a gift voucher may be provided as a token to the maximum value of €100.  Amount more than this should be processed via Form T03

Voucher cannot be provided in situations where the normal casual part-time lecturing rate should have applied and does not apply to external examiners, music grade examiner, interview panel members, review panel members, coaches or instructors, where payment should continue to be processed via Form T03

Students

With respect to students, where a student is engaged in work or any activity that is being renumerated on an hour, daily or piece work basis, then those payment should be made via payroll. Gift vouchers can be provided for student prizes, awards, competitions etc.   Additionally, where a student is engaged to support an activity or event on a one-off basis a gift voucher maybe provided by way of token, provided the value does not exceed €100.  It should be noted that if a second gift voucher is requested for that same student in the same academic year, then that amount and any subsequent amounts should be paid via the payroll. 

These provisions have been added in the interest of reducing unnecessary administrative workload.

Queries

If you have any queries on the above, please contact - NIall Cremin