Financial Regulations

All University staff will be appointed to the salary scales approved by University Court and in accordance with appropriate conditions of service. All letters of appointment must be issued by the People & Organisational Development (P&OD) Department. All contracts of service shall be concluded in accordance with the University’s approved P&OD practices and procedures and all offers of employment with the University shall be made by the P&OD department.

The Executive Director of Finance is responsible for payment of salaries, wages (including payments for overtime or services rendered) and pensions to all staff.  The Executive Director of People & Organizational Development will be responsible for keeping the Executive Director of Finance informed of all matters relating to personnel for payroll purposes.  Day to day responsibility is delegated to the Head of Pay and Pensions with oversight and management by the Deputy Director of Finance.

All timesheets and other pay documents, including those relating to fees payable to external examiners, visiting lecturers or researchers, must be online or in a form prescribed by the Head of Pay and Pensions per the Pay & Pensions Team website. 

The Head of Pay and Pensions’ responsibilities include:

• Keeping all records relating to payroll including those of a statutory nature
• Making all payments in accordance with HMRC regulations, calculating and deducting taxes and national insurance contributions as required
• Payments to casual workers and extended workforce employees
• Payments to non-employees who fall within HMRC’s Off-Payroll Working (IR35) Legislation, who are deemed employed for tax purposes. Refer to the University’s Employment Status Policy
• Paying staff expenses

He/she is also responsible for day-to-day pension matters, including:

• Paying contributions to various authorised pension schemes;
• Preparing the annual return to various pension schemes and statutory bodies;
• Ensuring compliance with all auto-enrolment and re-enrolment duties;
• Administering the University of Glasgow Pension Scheme.

A salary recovery is a payment due and payable by an organisation outside the University (e.g. NHS body) towards the cost, full or partial, of the salary (and occasionally other costs) of a member of the University staff. A salary recovery does not apply where an individual is employed by the University in terms of a research grant or contract, a services rendered contract or a consultancy.

Where a staff member is funded either fully or in part through a salary recovery agreement, a staff request must be raised by the relevant School and approved in PeopleXD attaching a copy of the letter that clearly details the commitment to funding.  A copy of the funding letter must be sent to Accounts Receivable Team in advance of any invoices being raised.  Upon receipt of the request and supporting documentation, the Accounts Receivable Team within the Finance Office are responsible for raising the Salaries Recoverable invoices. 

The University’s purchasing and payment procedures are in place to enable the majority of non-pay supplies to be procured through the University’s financial system without staff having to incur any personal expense. However, on occasion staff may incur expenses and are entitled to reimbursement.

All claims for payment of expenses shall be completed on PeopleXD system. Guidance is available on the Pay & Pensions website.  Expenses must be approved by line managers and all claims must be receipted and coded to the correct sub-project and cost centre.

The University may also issue at its discretion a corporate credit card to employees. Guidance and notes can be found on the Procurement website.