Blended Working Update (NI residents)
Our blended working policy allows for those within the Irish jurisdiction or the island of Ireland to apply to avail of blended working for the duration of our pilot up to August 2023.
While there is no change to the policy, the number of workdays or the amount of working time that an employee can spend working from Northern Ireland (NI) is limited to one day per week for full time employees or up to 25% of the employee’s total working time. This will be relevant to employees who reside in Northern Ireland and wish to work from home.
This change is being implemented from a social security and tax perspective. It is to ensure that employees remain insurable (liable to social security) in Ireland. The UK revenue had applied a concession during the covid period that meant that social security could continue to be paid in the country in which it was payable prior to changes in work arrangements that related to covid. This concession is no longer available.
As Trinity College Dublin is registered in Republic of Ireland and complies with legislation in the Republic of Ireland including operating an Irish payroll in relation to employees, it is necessary for the College to limit work from Northern Ireland in this manner. However, if the position changes from the UK revenue, we will adjust to reflect that.
For queries on this please contact hr@tcd.ie
Please note, that tax and social security advice cannot be provided to individuals from HR and if required by an individual must be personally attained. For UK tax information please access the HRMC site.