It is recognised best practice that PPI contributors are acknowledged for the time they commit and the value they bring to the research process. PPI is dynamic, there is no one typical PPI role or scenario. In circumstances where remittance is used, you must ensure it is done so in a tax and regulation compliant manner.
Determining employment status is the first step to identifying how to process payment or other remuneration for PPI contributors.
- Where the PPI contributors are employed for their PPI work, follow the standard research funded resourcing or core funded resourcing or hourly paid employee processes as per any other employee of the university.
- If PPI contributors collaborate on a solely voluntary basis, the standard rules for (opens in a new window)volunteers apply. Travel and subsistence can be paid tax free to volunteers via the non staff expenses form provided the involvement meets the (opens in a new window)standard Revenue criteria for tax-free reimbursement of volunteer's expenses.
- Some PPI contributors provide paid consultancy services. These contributors are treated in the same manner as any consultant offering services and processed for payment of services via the standard UCD eProcurement system and with adherence to the UCD procedure for the engagement of consultants.
- Where PPI contributors provide pro bono contribution to UCD, they may be acknowledged under certain circumstances for this contribution via a voucher or other non cash benefit. This must be in line with UCD's Voucher/Small Benefit Policy, effective 31st January 2024. There is a limit of up to €100 value for vouchers to non-UCD employees (UCD employees are not permitted to receive vouchers under the new policy). Vouchers must be purchased through e-Procurement, using approved suppliers. Examples of suppliers listed on e-procurement include One4All (Ireland) and GoGift (International). Purchase orders should clearly document the name of the individual receiving the voucher and the reason for providing the voucher. Any queries on the new UCD voucher policy should be directed to UCD Finance Office.