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Financial Resources - Leave of Absence

 

Financial Arrangments For Leave Of Absence Abroad For Full-Time Permanent Academic Staff

These arrangements do not apply to leaves of absence spent at home or to staff who secure positions that do not require payment by the College of either salary, subsistence or travel costs. Nor do they apply to staff who receive full or partial salary but do not receive subsistence.

1. For one term leave of absence (Board type 1) a minimum of half-salary will be paid to staff during their leave of absence.

2. For longer leaves of absences (Board type 2) a minimum of one-quarter salary will be paid to staff, during the whole period of the leave of absence.

3. All amounts paid as salary will be taxed under P.A.Y.E. in the normal way.

4. In addition to the salary payable under 1 and 2 above subsistence may be paid. In determining the level of subsistence, any outside funding (including fellowships, subsidised accommodation etc) received by the member of staff, will be taken into account. The budgetary provision, consisting of the level of salary paid to staff on leave of absence, the replacement costs, and the additional cost of living abroad, as evidenced by the Civil Service daily subsistence rates for the country in question, abated by 50%, will provide an upper limit for the level of subsistence. The cost of travel, will also be taken into account. Subject to the above, each case will be examined on its own merits.

5. In addition to subsistence, vouched travel expenses, paid to transport a member of staff and his family abroad and back (once) will not be taxed.

6. Application for subsistence and travel allowances must be made on the Leave of Absence Application Form [PDF, 77Kb]

7. These arrangements have been operated on a provisional basis since 1st October, 1986 and may be subject to review by the Revenue Commissioners at any time.

The above arrangements are based on the acceptance by the Inspector of Taxes that the extra cost to a member of staff of performing his/her duties abroad, are wholly, necessarily, and exclusively expended in the performance of duties of his office or employment.

Please note that all subsistence/travel payments will be made directly to the recipients bank account, the same account to which their salary payment is made.

The policy regarding Leave of Absence for Academic Staff [PDF] can be viewed on the Human Resources website

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Last updated: Nov 30 2016.
Contact: Financial.Services@tcd.ie