Sick Leave - Pay, Pensions & Tax

Page updated 10 August 2022

Overpayment of Sick Leave

If an overpayment of salary due to, for example, the late arrival of a medical certificate, such an overpayment may be recouped from a member of staff’s future payment in accordance with the Payment of Wages Act, 1991. The member of staff will be notified of the amount in writing and recoupment schedule which will normally be within a maximum six month period.

Pensionability of Sick Leave

During periods of sick leave on half pay, pension contributions will continue to be deducted on the pre-sick leave salary.  This ensures that service will continue to be pensionable during this period.  During periods of sick leave on nil pay, pension contributions will not be deducted and pensionable service will cease. Any period where a staff member is in receipt of Temporary Rehabilitation Remuneration will not be reckonable for pension purposes. On return to work, staff can consider purchasing breaks in service under the rules of the notional service plan, if eligible to do so.  A quote can be obtained by emailing pensions@ucd.ie.

Social Welfare Benefits

Staff on A1 PRSI may be entitled to Social Welfare Illness benefit.  Illness Benefit paid to qualifying employees who are absent due to illness is a fully taxable source of income. In all cases employees are required to return Illness Benefit to UCD, irrespective of their UCD Sick Pay Entitlement under the UCD Policy on Sick Leave. Revenue have instructed that all taxable Illness Benefit paid to their registered employees is to be included with earnings in the calculation of payroll. Therefore, the Illness Benefit forwarded to University College Dublin is processed through payroll.

You must apply for Illness Benefit payment within 7 days of becoming ill whether you qualify for benefit or not. No payment is made from Social Protection for the first 3 days of illness which are known as waiting days. When making the claim for benefit, you should indicate on the form that benefit is to be paid to UCD. If any benefit is paid to you, you must forward it to the Payroll Office, Room 118, Tierney Building, UCD, as it must be processed through payroll. This applies without exception if you are in receipt of full pay or reduced pay from University College Dublin. Illness Benefit is not subject to the operation of PRSI or USC and once processed through payroll, employees will benefit from a reduced PRSI and USC charge.

Contact the HR Helpdesk

The HR Helpdesk is the primary point of contact for all your employment-related queries by email and telephone.  We are here to help you with any queries on employee benefits, terms & conditions and HR policies & procedures. If we can’t help you directly we will refer your query to a HR specialist area.

All visitors to UCD HR, Roebuck offices should be by appointment only and arrangements to be made with specific HR staff members.

hrhelpdesk@ucd.ie

353-1-716-4900

UCD HR
Roebuck Offices,
UCD Belfield Campus.