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Finance Department

Pay and Pensions

Pay

Staff Travel and Expenses Policy Revision 1st November 2018

New policy changes

There are a number of policy changes and further improvements planned, some of which come in from 1 November. Both the Vice-Chancellor’s Executive Team (VCET) and the Finances & Resources Committee of Council have approved the changes.

  • from the survey results it was clear that you are conscious of sustainability issues and 74% of respondents agreed we should look at reducing the rate for trips over 100 miles. As a result, from 1 November the mileage rate will be reduced from 45p to 20p for miles above 100 on a single trip;
  • the hospitality rate had not been reviewed for some years and it has been decided to increase the rate per head from £35 to £40 from 1 November;
  • in 2010, HM Revenue and Customs removed the tax exemption for the £25 allowance for staying with family/friends while travelling on business. The University discontinued this payment and did not replace it with a taxable allowance due to the additional cost. In view of the feedback from the colleague survey, the Friends and Family Allowance is being reintroduced from 1 November, at an increased rate of £30 (taxable);
  • responses to the survey were overwhelmingly in favour of a more standardised rate for UK meals, similar to international Benchmark Scale Rates (BSR) where receipts are not required. From April 2019, HM Revenue and Customs are introducing BSR for UK travel, which can be paid without the production of receipts. The rates payable are based on the time spent travelling, with additional payments for trips which are still ongoing at 8pm. The new legislation removes the requirement for you to save receipts, as we will no longer need to check evidence of the amounts spent. This change will be introduced in April 2019 with the current system in place until then;
  • it is acknowledged that the current policy document is large, as it has include information on the full range of topics, which you may not need for every trip. A series of ‘Quick Guides’ has been produced offering you guidance for ‘Pre trip’, ‘On trip’ and ‘Post trip’ procedures. The format is easy to follow and concise, providing you with the key information you need to complement the full policy document. You can find these on the Travel Office website here;
  • we will soon be launching a mobile app which will allow you to create a claim on UBW during a business trip and also approve tasks. Once we have an implementation date for this, we will let you know.

Please click on the 'Travel Expenses' accordion to access the new Staff Travel Policy and other useful links/information.

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: https://portal.salford.ac.uk/

For all information relating to staff travel expenses and to book your trip, please go to the Finance Travel Office website at: http://www.salford.ac.uk/finance/travel-office. 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 2018 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 payroll@salford.ac.uk if you have any queries.

FORMS

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 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

VOLUNTARY DEDUCTIONS

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: https://www.salford.ac.uk/estates/car-parking

Simplyhealth: https://www.simplyhealth.co.uk/sh/pages/homepage.jsp

UK Healthcare: https://ukhealthcare.org.uk/ UK Healthcare - Personal Health Cash Plan Application Form

Payroll Giving/Give As You Earn (charitable giving): https://www.cafgiveasyouearn.org/NjQwMDAwNDExMTY1

Sports Centrehttp://www.sport.salford.ac.uk/price_list

KidsCan: http://kidscan.org.uk/

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.

UNIONS

GMBhttp://www.gmb.org.uk/

UCUhttps://www.ucu.org.uk/

Unitehttp://www.unitetheunion.org/

Unisonhttps://www.unison.org.uk/

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: https://www.gov.uk/guidance/check-employment-status-for-tax

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: https://www.gov.uk/guidance/off-payroll-working-in-the-public-sector-reform-of-intermediaries-legislation

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 https://www.northernrailway.co.uk/travel/season-ticket-calculator and applications should be made online at https://www.corporateseasontickets.com/season-tickets/salford-uni.

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 payroll@salford.ac.uk.  

Metrolink Corporate Season Ticket Loan Scheme

Metrolink Corporate Season Ticket Loan Scheme
Metrolink Corporate Season Ticket Application

Overview

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 pensions@salford.ac.uk 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

The BenefitsPlus Childcare Voucher Scheme is now closed to new members, as per HM Revenue & Customs legislation. To help with childcare costs, you may wish to look into the government-backed childcare scheme at: https://www.gov.uk/help-with-childcare-costs

For existing members of the BenefitsPlus Childcare Voucher Scheme, if you wish to make any changes to your Sodexo account, simply log in online at the website address below.

Please note that all changes to voucher values must be made by the 16th of the month to take effect that month. Voucher orders cannot be changed retrospectively and changes to orders after the deadline will not be processed until the following month.

Please be aware that it is important to monitor your Childcare Voucher account to ensure you are not over ordering vouchers. Under the conditions of the University’s BenefitsPlus Childcare Voucher Scheme the cancellation or partial refund of vouchers already issued is not permitted under any circumstances.

If you require any help or further information, please do not hesitate to contact Sodexo Customer Care on 0800 328 7411 or go to the website at the following link: www.saycarevouchers.co.uk.

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: https://www.salford.ac.uk/hr/leave-and-absence

Pensions

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.

LGPS Contribution Banding Policy 2018

Salary Sacrifice Shared Cost AVC scheme for LGPS members

Prudential and The University of Salford are setting up a Salary Sacrifice Shared Cost Additional Voluntary Contribution (SSSCAVC) scheme from 1st October 2018.

The advantage of a salary sacrifice scheme is that in addition to the tax relief that is currently received with an AVC, the employee will pay lower National Insurance contributions (NIC). The University also benefits, as it will reduce the cost of the employer’s NIC.

Information about Prudential AVCs are available here and details of the the new scheme are available on the Prudential website.

Leaving the scheme

Retirement

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 http://www.gmpf.org.uk/retirement.htm

Ill Health Retirement

Death benefits

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

Latest news

On 1 October 2016, 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) are 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 https://www.gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye and http://www.salford.ac.uk/finance/pay-and-pensions#collapse_620751_8

For further information, please visit the USS website

Active members

Benefits Plus Opt Out form
Transfer into USS
Member guide 2016

Leaving the scheme

Retirement

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

More information can be found on the TPS website.

Retirement

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 https://www.teacherspensions.co.uk/members/your-scheme/retirement-planning.aspx

Death benefits

Death grant nomination form

Partner nomination form

Additional Voluntary Contributions (AVCs)

LGPS Members

Prudential provide the AVC scheme for LGPS members. More information is available here

Salary Sacrifice Shared Cost AVC scheme for LGPS members

Prudential and The University of Salford are setting up a Salary Sacrifice Shared Cost Additional Voluntary Contribution (SSSCAVC) scheme from 1st October 2018.

The advantage of a salary sacrifice scheme is that in addition to the tax relief that is currently received with an AVC, the employee will pay lower National Insurance contributions (NIC). The University also benefits, as it will reduce the cost of the employer’s NIC.

Information about Prudential AVCs are available here and details of the new scheme will be available on the Prudential website from 13th August 2018.

Further information can be found in the Prudential Key Features document and the FAQs

USS Members

Prudential used to provide the AVC scheme for USS members. Since the introduction of the USS Investment Builder Scheme in October 2016, Prudential has provided a limited service to USS members.

TPS Members

Prudential provide the AVC scheme for TPS members. More information is available here

Who we are

Pay and Pensions team chart