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Finance Department

Pay and Pensions


Staff Travel and Expenses Policy Revision 1st November 2016

The Staff Travel and Expenses Policy has been revised with effect from 1 November with a few key changes. It’s important that all University staff familiarise themselves with the policy in general and what should be considered when travelling on business, as claims must be rejected if they do not qualify.

The main changes are:

  • Breakfast can no longer be claimed for one-day trips; it can only be claimed on the morning(s) following an overnight stay, where the accommodation (booked by the Travel Office) is room only
  • The Senior Staff Policy is now incorporated within this one policy, removing the need for two separate policies. 

Please note the following key points:

  • For international trips, either the individual meal rates or Benchmark Scale Rates (where applicable) are payable for each trip. Staff can no longer claim the 24 Hour/Over 10 Hours/Over 5 Hours rates alongside individual meal rates for the same trip, as per HM Revenue & Customs (HMRC) legislation
  • All receipts must show the date and time, the vendor and an itemised description of all purchases
  • Food items purchased during a business trip and consumed near/at work/home are not qualifying business expenses and cannot be claimed. 

All business travel and accommodation must be booked by the University’s Travel Office. Employees must not pay for trips personally in advance as these costs cannot be reimbursed. 

To qualify for lunch, dinner or refreshments, employees must be on business for three hours or more, be prevented from making their normal meal arrangements and be obliged to incur additional expenditure.  

All claims should be submitted within 30 days of the trip end date; the University reserves the right to refuse any claims over 90 days old. If an employee is due to leave employment with the University, all travel expenses must be claimed prior to leaving, as access to the Agresso system will not be available once ITS suspends the User ID on the leaving date.

Claims for overseas travel must not exceed the Benchmark Scale Rates (BSR), which are set by HMRC. If an employee actually spends less than the BSR, only the amount spent can be claimed. Similarly, Personal Incidental Expenses (PIEs) must only be claimed when costs have been incurred over and above what would have been spent at home. (PIEs cover incidental expenses such as laundry, personal telephone calls and excess baggage). 

Occasionally staff may have to travel from home to a business destination where the actual distance travelled is not much different from the normal home to work commute; such journeys cannot be claimed. The University has an obligation to ensure that money spent is wholly, exclusively and necessary to further its objectives. It is essential that this is processed in a way that is transparent, open, beyond reproach, and meets the highest standards of good governance. The rules set out in the revised policy will ensure that all claims made for travel and other expenses are necessary, reasonable and only incurred when staff are properly engaged on University business.

All payments for business trips are paid through the University’s finance system, which is managed daily; therefore funds will credit bank accounts within three working days from approval in Payroll. 

If you have any queries, please contact the Payroll Section.

Month-End payroll (Payroll Area 05) - 13th of the month

This date is a fixed deadline but where the 13th falls on a non-working day e.g. weekend or Bank Holiday, the deadline is the last working day before this date. The following documentation should be sent to the Payroll Section by 5pm on the 13th of each month:

  • Hourly Paid Academic Claim Forms*
  • Fees and Expenses Claim Forms
  • External Examiner Claim Forms
  • Monthly Overtime Claim Forms
  • Bank Account amendments
  • Additional payments

*Hourly Paid Academics should check with their Finance Officer as each Finance Office has its own deadline for the submission of claim HPA claim forms.

Documentation received in Payroll after the deadline will be processed in the following month’s payroll run. Please note that advance payments cannot be made for claims not processed due to late submission.

Thank you for your cooperation.

All staff travel expenses are now processed via the University’s Agresso system and can be accessed through the UoS Portal at:

For all information relating to staff travel expenses and to book your trip, please go to the Finance Travel Office website at: Please see below links to our various policies and guides relating to travel. 

Staff Travel and Expenses Policy

HMRC Benchmark Scale Rates (BSR)

Agresso Travel Quick Start Guide

International Data Roaming

Ordering Data Bundles for Travel Abroad

For trips prior to 1 November 2016 please refer to the archived Staff Travel Policy here.  

Training guides are located on Blackboard in the Travel & Expenses Section; however please do not hesitate to contact the Payroll Section on 0161 295 4193 / at if you have any queries.


Bank Authority Form (Salary)

CW1 Claim Form

DSE Claim Form

DSE Eye Examination for DSE Users

Employment Status Questionnaire

Estates and Property Services Overtime Claim Form (manual/skilled staff)

External Examiners Expenses Claim Form Taught Programmes (F3)

External Examiners Fees and Expenses PG Research (F2)

Fees and Expenses Claim Form

HMRC Starter Checklist

Hourly Paid Academic Claim Form

Overtime Claim Form (non Academic)

Patients/Research Volunteers Fees and Expenses Claim Form

Prescription Safety Spectacle Wearers in Hazardous Environments Eye Examination and Claim Form


The University processes a large number of voluntary deductions from employees' salaries for various organisations, such as healthcare plans, union subscriptions and charitable giving. 

Please find below links to the relevant organisations/forms.

Car Parking via Salary Deduction:


UK Healthcare: UK Healthcare - Personal Health Cash Plan Application Form

Payroll Giving/Give As You Earn (charitable giving):

Sports Centre


Kidscan is a charity based right here at the University of Salford, which supports ground breaking research into new and improved treatments for children with cancer.

You can help Kidscan to discover safe, new treatments for children’s cancers by donating to Kidscan through your salary each month. Simply click here to download and complete the Payroll Giving Form.  Your chosen gift amount will automatically be deducted from your monthly pay and donated straight to Kidscan. It really is that simple to play your part in changing the future of childhood cancer treatments.






Employment Status

From April 2017 HM Revenue & Customs (HMRC) legislation changed for people who work for the public sector as a sole trader (individual), partnership or through their own company (Personal Service Company/PSC).  Where the new rules apply, people who work in the public sector through an intermediary (their own company) will pay employment taxes in a similar way to employees and it is now the responsibility of the University to assess these workers and make the relevant deductions from their payment. This is referred to as the reform of intermediaries legislation (also known as IR35).

The type of workers who may fall within IR35 are companies that provide a range of services including teaching, training, building trades and consultancy. The University’s Procurement team have identified all suppliers who may potentially fall within the new legislation and have written to them. Where appropriate, the supplier payment method will be changed.

A change has also been made to the new supplier set up process. The current process will continue electronically via Agresso; however there are now additional mandatory fields to be completed and this process will apply for all new suppliers who are due to be paid on or after 6 April 2017, regardless of when the work was arranged/carried out.

As part of the new supplier process, small companies will need to be assessed by the engager (the University employee responsible for the contractual arrangements of the worker) for employment status, by using the HMRC Employment Status Service (ESS) to ascertain whether the company/individual falls within IR35. Companies/individuals who fall within IR35 are referred to as ‘Off-Payroll Workers’. HMRC’s ESS tool can be found at:

Please note the Employment Status Questionnaire (ESQ) is now obsolete and can no longer be submitted to the Payroll Section for employment status assessment. It is the responsibility of the engager to follow the ESS tool above to ascertain the correct status of the worker following the new supplier set up procedure.

The payment process for all suppliers who fall within IR35 has changed; payment will be made by the Payroll Section as part of the month end payroll runs. The supplier invoice needs to be received and registered by the Accounts Payable team  by the 3rd working day of each month with the invoice being processed by close of the 10th working day. The invoice can only be passed from the Accounts Payable team to the Payroll Section once the invoice has been processed.  Once a supplier has been identified as an Off-Payroll Worker the supplier must understand that they need to adhere to these deadlines to ensure payment is made promptly.

More information for suppliers/engagers can be found at:

Overpayments Recovery Policy

The Overpayments Recovery Policy applies to all University staff and workers engaged by the University or any other person paid a salary, allowance, fee or expenses. This policy safeguards the rights of the University to recover overpayments under the Employment Rights Act of 1996.

Tax Treatment of External Examiner Fees and Expenses

This document outlines the tax treatment of payments to External Examiners.

Northern Season Ticket Loan Scheme

The University of Salford operates a loan scheme for staff who would like to purchase a season ticket to travel to and from work by train. The University purchases the ticket from Northern and recovers the cost through salary deduction over a period of up to nine months. 

Please read the terms and conditions of the scheme before applying for a ticket.

Season ticket prices are available at and applications should be made online at

Season Ticket Loan Scheme

The University of Salford operates a loan scheme for staff who would like to purchase a season ticket to travel to and from work by bus, tram or train. The employee purchases the ticket and applies for a loan to cover the full cost, which is then recovered through salary deduction over a period of up to 12 months.

Please read the terms and conditions of the scheme before applying for a loan. The salary deduction mandate/application form can be found on page two of this document. Please complete, sign and forward the mandate to  

Metrolink Corporate Season Ticket Loan Scheme

Metrolink Corporate Season Ticket Loan Scheme
Metrolink Corporate Season Ticket Application


The University’s flexible benefits package is called ‘BenefitsPlus’, which is a salary sacrifice scheme that enables University employees to give up some of their contractual entitlement to cash earnings in return for non-cash benefits. This can lower the amount of income tax and National Insurance Contributions (NICs) employees pay, in accordance with HM Revenue & Customs (HMRC) legislation. The University introduced this scheme on 1 March 2009.

Under the salary sacrifice scheme, employees agree to a variation in their terms and conditions of employment to reduce their gross pay by the amount of their chosen non-cash benefit(s). As this is a variation to the contract of employment, this may have some implications on other benefits such as Tax Credits, State Pension and Statutory Maternity/Adoption/Paternity Pay; therefore it is essential that employees understand what the sacrifice will mean in practical terms and should consider carefully the effect, or potential effect, that a reduction in their pay may have.

All University employees are eligible to join each strand of BenefitsPlus, provided they meet the rules of entry for each scheme and the reduction for the chosen salary sacrifice option(s) does not take their salary to a rate below the National Minimum Wage (NMW). However, members of the Teachers' Pension Scheme (TPS)  may not benefit from this arrangement.

BenefitsPlus was introduced as a benefit for employees and for the University; however if it becomes unviable, the University reserves its right to withdraw the scheme and employees would revert to normal deduction arrangements.

BenefitsPlus Cycle To Work Scheme

To promote healthier journeys to work and to reduce environmental pollution, the 1999 Finance Act introduced an annual tax exemption which allows employers to loan cycles and cyclists’ safety equipment to employees as a tax-free benefit through a salary sacrifice arrangement. 

As part of the University’s commitment to encouraging sustainable methods of travel, employees can participate in the BenefitsPlus Cycle to Work scheme. The scheme is offered through Evans Cycles Ride2Work scheme whereby the University purchases cycles for employees to use for their commute to work. 

Employees are advised to read the BenefitsPlus Cycle to Work Scheme Overview before completing the BenefitsPlus Cycle to Work Scheme Hire Agreement to ensure the rules of the scheme are fully understood before committing to hiring a cycle and any accessories.

Benefits Plus Pensions  

Pension contributions, by their nature, are already tax efficient. BenefitsPlus Pensions allows USS members to additionally make their pension contributions NIC efficient.

Currently, BenefitsPlus Pensions is applicable to USS members only. Unfortunately, the Teachers' Pension Scheme (TPS) and the Local Government Pension Scheme (LGPS) rules do not currently permit the University to apply this arrangement to pension contributions.

All new employees who are eligible for USS membership are automatically entered into USS and BenefitsPlus Pensions. If you do not wish to participate USS, please contact for details of how to opt out. If you wish to participate in USS but not BenefitsPlus pensions, please complete the BenefitsPlus Pensions Opt Out form.

The form must be returned to Payroll Section, Finance Department, 5th Floor, Maxwell Building, University of Salford, M5 4WT.

Benefits Plus Childcare Vouchers

This is a government backed initiative that enables employees to purchase up to £243 per month in childcare vouchers directly from their salary. All employees with children aged up to 16 are eligible to participate and will get tax and NIC relief on the amount of the voucher.

To take advantage of this scheme, employees need to agree a set reduction in their salary which is equivalent to the cost of the childcare vouchers. Following the introduction of new scheme rules in April 2011, HM Revenue and Customs restricted the receipt of vouchers as follows:

  • Basic Rate taxpayer can sacrifice £243 per month
  • Higher Rate taxpayer can sacrifice £124 per month
  • Additional Rate taxpayer can sacrifice £97 per month

BenefitsPlus Childcare is administered by the company Sodexo. See contact details below:

Childcare Vouchers are widely accepted and can be used to pay for childcare such as breakfast/after-school clubs, holiday play schemes, nurseries, and registered child-minders. All child carers must be registered before they can accept the vouchers. Employees should check with their childcare provider to find out if they accept childcare vouchers or speak to Sodexo for more detailed information.

Employees can vary the amount of vouchers (up to the relevant limits) they receive every month and can also save up vouchers for when they are needed, e.g. during the summer holidays. If an employee already receives childcare vouchers and goes on maternity leave with another child they can continue to receive vouchers.

If you wish to join the BenefitsPlus Childcare Voucher Salary Sacrifice Scheme, please email quoting your Personnel Number (from your payslip).

Additional Annual Leave

The University runs a salary sacrifice scheme to give colleagues the opportunity to exchange a proportion of their salary for additional annual leave.

For information on the scheme and FAQs/forms, please visit the HR Website:


Active members

Joining form
50/50 option or main section option form

How contributions are calculated

LGPS Member contributions are determined by salary. The University is required to have a policy which explains how this is done.

Contribution Banding Policy 2017

Leaving the scheme


Early Retirement

Workplace pensions can be paid as early as your 55th birthday. However, if pension benefits are paid early they are subject to a reduction. The reductions are calculated differently depending on when the benefits were built up.

Benefits built up before 1st April 2008 are reduced if they are paid before age 60.

Benefits built up between 1st April 2008 and 31st March 2014 are reduced if they are paid before age 65.

Benefits built up from 1st April 2014 onwards are reduced if they are paid before your State Pension Age.

There are also additional protections for some members under the "Rule of 85".

For further information, please visit the LGPS website at

Ill Health Retirement

Death benefits

Making a nomination:
LGPS lump sum nomination form and notes
LGPS cohabiting partner nomination form and notes

Latest news

Please visit the University of Salford Internal Communications Channel here for updates in relation to USS pensions.

Retirement Planning Seminar for USS members 2nd October 2017

The USS presentation slides can be found here

Further changes were made to the benefits provided by USS from 1 October  2016.

On 1 October, the USS Investment Builder Scheme was launched. The Investment Builder is open to all USS members. Members earning over a salary threshold (initially £55,00 per year) will be automatically entered into the Investment Builder for the contributions on salary in excess of the salary threshold only.

All members can benefit from the 1% match. A member pays 1% of their salary and the contribution is matched by the University. For further information and to elect to pay AVCs, members must first register on MyUSS

Members who participate in the salary sacrifice arrangement (Benefits Plus) for standard USS contributions will also participate in Benefits Plus for any AVCs (unless an opt out form is completed). Benefits Plus election forms will be issued to all relevant members as they must confirm that they agree to the change in their terms and conditions. 

Further information about salary sacrifice can be found at and

For further information, please visit the USS website

Active members

Benefits Plus Opt Out form
Transfer into USS
Member guide 2016

Leaving the scheme


Early Retirement

Workplace pensions can be paid as early as your 55th birthday; however, if pension benefits are paid early they are subject to a reduction. The reductions are calculated differently depending on when the benefits were built up.

  • Benefits built up before 1 October 2011 are reduced if they are paid before age 60
  • Benefits built up between 1October 2011 and 31 March 2016 are reduced if they are paid before age 65
  • Benefits built up from 1 April 2016 onwards are reduced if they are paid before your State Pension Age.

There are some exceptions to the above information:

  • USS members who were aged 55 or over on 1 October 2011; benefits built up prior to 31 March 2016 will be reduced if they are paid before age 60
  • Members who are made redundant and who have been in USS continuously since 5 April 2006 can have payment of their benefits from age 50 rather than 55. Early payment reductions will still apply.

Details can be found in the USS Retirement factsheet

For further information, please visit the USS website

Ill Health Retirement

For further information, please visit the USS website

Death benefits

Making a nomination:
USS lump sum nomination form
Registration of potential dependent form

Active members

Active member guide
Part-time hours change form

Understanding the changes factsheet

Understanding what member type you are

Leaving the scheme

Request for cash equivalent transfer value (CETV)


Application for retirement: Actuarially adjusted benefits
Phased retirement application form 2015
Application for retirement benefits: AgeIll health retirement application form 2015

Early Retirement

Workplace pensions can be paid as early as your 55th birthday. However, if pension benefits are paid early they are subject to a reduction. The reductions are calculated differently depending on when you joined the scheme.

If you joined the Teachers' Pension Scheme before 1 January 2007, your benefits will be reduced if they are paid before age 60.

If you joined Teachers' Pension Scheme between 1 January 2007 and 31st March 2015, your benefits will be reduced if they are paid before age 65.

If you joined the Teachers’ Pension Scheme on or after 1 April 2015, your benefits will be reduced if they are paid before your State Pension Age.The above rules apply to members of the Final Salary section of TPS. If you are in the Career Average Section of TPS, the benefits will be reduced if they are paid before your State Pension Age.

For further information, please visit the TPS website at

Death benefits

Death grant nomination formPartner nomination form

Additional voluntary contributions


Who we are

Pay and Pensions team chart