Following negotiations with the IMO and with effect from January 2023, the HSE will be implementing a new procedure that is designed to alleviate the impact of reduced cash-flow for those NCHDs who have been placed on emergency tax and USC on commencement of employment with the HSE, or on rotation from one payroll area to another area. This payment is recoverable.
How will it work?
Eligible NCHDs will receive a Temporary Recoverable Payment on your first pay date after commencement or rotation to a new HSE area. If you are paid fortnightly this temporary payment will then be deducted/recovered from your third payment.
The payment will appear on your payslip as an allowance of €850.00 (gross) and when it is deducted/recovered it will also appear on your payslip as an allowance but it will be a negative amount.
If you are paid monthly you will receive the payment on your first pay date and the payment will be deducted/recovered from your second payment, which will be the following month.
Who is Eligible?
NCHDs who are moving from one payroll area to another area or commencing employment with the HSE for the first time are eligible.
If following rotation you will be paid from a different payroll area you will receive the Temporary Recoverable Payment.
What do I Need to Do?
The payment will be applied automatically in your first payslip. There is no need for you to contact payroll or medical manpower to initiate this payment.
Why is the Temporary Recoverable Payment set at €850?
The purpose of this agreement is to help NCHDs during the period when emergency tax is applied following a change in rotation or starting employment with the HSE. The payment of €850.00 gross which nets to €408.00, is the equivalent of the difference in a normal net payment over 2 fortnights or 1 month, when on Emergency Tax and Emergency USC, based on a single standard rate cut off point and single tax credit.
Other factors that may exist on a personal basis with Revenue for some NCHDs cannot be considered. The payment is a standard amount and will be reviewed annually in line with Revenue changes to the single tax credits and the single standard rate cut off point and pending the introduction of a single Hire to Retire solution for NCHDs.