Please note that the vast majority of individuals who are not on the main salaries payroll, but have done some work for the University, will need to be paid via the variable monthly payroll. This is the case even if they only do one piece of work for us. You need to complete a request for payment and a new starter form. There are only a few exceptions to this and they are listed below.

To ensure that all payments to named individuals (or where the bank account is in the name of an individual) comply with HMRC regulations, all requests for such payments must be sent to the payroll department. They will then be processed either gross through SAP or net through PSE. This should ensure that when the University has an HMRC inspection no payments have been made gross when they should have been paid subject to tax and NI. It should also clarify and expedite the processing of such payments.

The only exceptions to this, which should be sent to Accounts Payable, are:

1. Refunds – these should be requested on form FP15cLink opens in a new window
2. Payments of URSS bursaries/scholarships to Warwick Students should be via Student Finance
3. a) Payments of prizes to any students (Prizes vendor to be used subject to value)
   b) Payments of bursaries/scholarships to non-Warwick students (please complete form MDR2 beforehand and send to payroll manager for approval)
4. Payments to Landlords (Vendor number starting with a 4)

Under most circumstances, payments to individuals who are not on the salaries payroll should be processed through the variable payroll on PSE (see VAM payroll). The only exceptions to this are payments to individuals who satisfy one of the following criteria:

1. Payments to individuals who reside abroad and have completed all the work abroad – for one-off occasional payments only use form PR1 “Request for payment to individuals living & working abroad" (plus Foreign Payments Form), otherwise please contact Payroll Department for guidance
2. Payments to individuals who have agreed to give instructions at the University on not more than 3 days in 3 consecutive months.Note: This was repealed by HMRC on 6 April 2012 and therefore cannot now be used.
3. Payments to research volunteers, lay participants and participants in clinical trials – use form PR3 
4. Contribution to living expenses for visiting academics from overseas who come to Warwick to pursue their academic interests, are not employees of the University and are not under the control of the University – use form PR4 
5. People who are self-employed i.e. payment to a self-employed individual, not a business name or business bank account. Please read further guidance notes on the procedure to determine whether an individual can be paid as self-employed and the forms to be used.
   If the decision is that the individual is not self-employed, then payment will be made through the variable payroll and a starter form and variable payment request form should be completed. If the Head of Payroll has given approval that the individual is self-employed, please attach form PR6Link opens in a new window to the invoice. Note: Please ensure you have downloaded "Kofax Power PDF advanced" (available on the Warwick Tree) to complete and add your handwritten signature to this form.
6. Payments to individuals who have given a performance - please attach form PR6Link opens in a new window to the invoice
7. Payments to individuals who have supplied goods rather than a service; use form PR7 and attach invoice clearly identifying the goods.
8. Payments to visiting lecturers who give a one-off talk (or short series of talks) about which he or she has specialist knowledge and which is NOT part of the core curriculum - HMRC have now withdrawn this payment option; one-off specialist talks that are outside the core curriculum should now be paid via the VAM process, following all the usual VAM procedures.
9. If you have any queries about the correct form to use, please contact Tal Dhaliwal (Head of Payroll) T dot Dhaliwal at warwick dot ac dot uk for question relating to Self Employment and the Expenses Team expenses at warwick dot ac dot uk for questions relating to PR forms.

You should not complete the “create a new vendor form” MDR2 or raise a purchase order for the payment of an individual.

PR6 and PR7 forms should be set to Payroll payroll at warwick dot ac dot uk fao Tal Dhaliwal; other PR forms should be sent to Expenses expenses at warwick dot ac dot uk

Please note, all the above payments should be coded to GL codes beginning 2382, which is the range for Professional Services.