9. Payment, Expenses and Gifts

Should PPI contributors be paid for their work? And, if so, by how much?

This is a complex question and depends on a number of different factors. Contributors who have given over a serious amount of time and effort to a research project would like to see a recognition of that effort. In Ireland, it is certainly widespread practice to offer to cover certain vouched expenses for PPI contributors and to provide refreshments during face-to-face activities but there is variety in the offer of an hourly/daily rate or the supply of a gift or honorarium.

Paying someone for their time recognises the contribution that they make. It puts them on a par with the other people at the table who are being paid to be there as part of their work or are paid consultants to a process. It also provides the opportunity to some people who would not be able to contribute without financial support.

It is, however, income and so would need to be declared to the Revenue Commissioners or to the Department of Social Protection. This declaration may affect tax credits or may have an effect on the person’s social protection entitlement. Even voluntary work where no money is earned can influence someone’s social protection entitlement.

Some research teams may decide to simply provide a gift or honorarium for PPI participants. This may be in a situation where the PPI contribution is relatively straightforward such as participating in a one-off focus group or conversation café.

All researchers or research teams should check with their School for the most appropriate way to handle either payment or a gift to a PPI contributor.

How does the funder and the institution handle this issue?

If you are paying PPI contributors for their time and this has been agreed with the funder, they would most likely need to be paid through HR Payroll using a casual claim form. Beyond what the PPI contributor is paid, there is also 8% to cover employer PRSI and holiday pay.

If someone is an employee of another organisation, you can raise a PO which will then correspond to an invoice issued by the organisation.

If you are paying a VAT-registered business, they will need to be set up as a supplier.

If you are providing a gift or honorarium, this would be in the form of a gift voucher. The current Trinity guidance is that:

Gift vouchers to non-employees should be on a one-off basis in certain circumstances where there is a benefit to the University and are recommended to be no more than €50 in value. They should only be provided in exceptional circumstances such as volunteering and work experience. Gift vouchers cannot be given in lieu of payment for work… All payments for other types of work done must go through Payroll Services in HR.

If a PPI contributor wishes to claim back expenses, they must do so via a Non-Staff Payments Requisition Form.[Link: https://www.tcd.ie/financial-services/forms/Non_Staff_Payments_Requisition_Form_Jan_2020.pdf]

Note that neither payments nor expenses are an instant process. Both will require information from the PPI contributor and input from you to set up and then, the person may be waiting over a month for payment. PPI contributors need to be aware of this before committing and to ensure that they do not incur considerable expense without realising the delay in getting reimbursed.