2012/13 Guide for Marie Curie Fellows at the University of Edinburgh Version 10 (Apr 2013) FP7 (2012 Work

Programme only)

Table of Contents
1. FUNDING ............................................................................................................. 2 1.1 1.2 1.3 1.4 2. 3. 4. 11 LIVING ALLOWANCE ............................................................................... 2 2 MOBILITY ALLOWANCE ............................................................................ 3 3 CONTRIBUTION TO PARTICIPATION EXPENSES OF THE RESEARCHER ......... 3 5 OVERHEADS (INDIRECT COSTS) ................................................................ 3

TAX ....................................................................................................................... 3 REMAINING BALANCE OF FUNDS .............................................................. 3 CONTACTS ......................................................................................................... 3 4.1 4.2 4.3 4.4 HUMAN RESOURCES ....................................................................................... 4 FINANCE DEPARTMENT ................................................................................... 4 EUROPEAN OFFICE, EDINBURGH RESEARCH AND INNOVATION ...................... 4 USEFUL WEBSITES .......................................................................................... 4

ANNEX 1 UK TAX AND SOCIAL SECURITY ................................................... 6 ANNEX 2 CURRENCY EXCHANGE AND DEDUCTIONS .............................. 7 CURRENCY EXCHANGE ............................................................................................... 7 DEDUCTIONS ............................................................................................................... 7 ANNEX 3 MARIE CURIE SALARY SCALE ....................................................... 8 ANNEX 4 - SUMMARY OF ALLOWANCES ......................................................... 9 MOBILITY ALLOWANCES ............................................................................................ 9

This guide aims to provide you with some additional information about your award, including details of how your award will be administered within the University of Edinburgh. It also explains the different choices you have on how elements of your allowances will be paid.

1.

Funding

Part A.6 of Annex I of the Commission contract, provides a summary of the Commission Contribution to the Fellowship. If you have not received a copy of this document please speak to your project supervisor. The funding is split as follows: 1 Monthly Living Allowance 2 Monthly Mobility Allowance 3 Contribution to Participation Expenses of the Researcher 4 Not applicable 5 Overheads Each heading is outlined below, giving details of how payments are made and whom you should contact if you have any specific queries. NB The United Kingdom does not use the Euro, therefore your award will be converted into Pounds Sterling, which is explained in greater detail in Annex 2, below. 1.1 11 Living Allowance

The Commission provides a living allowance for your basic salary, depending on your years of experience and qualifications. A UK co-efficient is then added and multiplied by the duration of the project, in most cases this will be 24 months. This allowance indicates the level of your salary for the duration of the project but from it must also be deducted associated employers costs incurred by this university in employing you. In order, therefore, to get to the salary figure to pay you, we need to know whether or not you have opted out of the universitys pension scheme (USS). This is your choice, but you should be aware that from 1 March 2013 all employees of the University will be auto-enrolled into USS, this is a direct result of the Pensions Act 2008 and will take effect from the first day of employment and your contract of employment will be issued on that basis. To allow us to pay the correct salary, it would be helpful if you could read details of the Universities Superannuation Scheme (USS) available at the web site (see Section 4.4 below). If you decide opt-out of the pension scheme you must have completed the required opt-out form which can be found in the Auto-enrolment section of the USS website within 10 days of your start date and HR will need to re-issue your contract of employment with the revised salary details, basic salary scales can be found in Annex 3 below. You should note that if you decide NOT to remain in the pension scheme the University will be required to assess your earnings at 3 yearly intervals. If you are paid qualifying earnings the University will be required to automatically re-enrol you into the USS scheme as required by the Pensions Act 2011. The University will

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write to you in advance of the re-enrolment date, outlining what this would mean for you. (). Tax and National Insurance (NI) applies to this allowance. The issue of tax is explained in Section 2 and Annex 1. NB - This sum is paid to you as a salary, along with your Mobility Allowance (A2). See section 1.2 below. 1.2 2 Mobility Allowance Mobility Allowance is intended to cover your mobility expenses (e.g. personal household, relocation, family charges, language courses, travel expenses to travel to your host country etc.). Again a UK co-efficient is added to this Allowance. This allowance is paid through your salary and is subject to income tax and national insurance deductions. 1.3 3 Contribution to Participation Expenses of the Researcher

This is a contribution towards the costs of the Fellows participating in the project and is directly available to the project supervisor. Examples of costs include researchrelated costs, meetings, conference attendance, training actions, travel related to the project etc. 1.4 5 Overheads (Indirect Costs)

Where applicable this sum is divided between the School and the University, and is not intended to be used as part of the project.

2.

Tax

As you will receive a contract of employment from the University of Edinburgh your monthly salary will have tax deductions, in accordance with UK rules and regulations. Should your stay within the United Kingdom be less than 24 months in total, you may be eligible to claim tax back from the UK Tax office. Further details are given in Annex 1 of this document. The HM Revenue and Customs confirm ALL allowances will be liable to normal tax deductions (National Insurance and Superannuation, should you choose this option).

3.

Remaining balance of funds

As an exchange rate (see Annex 2) is applied to each European Commission project an element of funding may remain in your Allowances at the end of the project. If this is the case you will receive this amount as an additional payment at the end of your project. This will be paid to you as part of your salary, and will have appropriate tax deductions applied.

4.

Contacts

For further information on any aspect on your fellowship you should in the first instance contact your supervisor. Further assistance is also available from:

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4.1 Human Resources Humanities and Social Science

Lyn Straker, Tel: 651 3878, Email: Lyn.Straker@ed.ac.uk

Medicine and Veterinary Medicine

Susan McNeill Tel: 651 1983, Email: Susan.McNeill@ed.ac.uk

Science and Engineering

Alison McNaught, Tel: 651 7033, Email: Alison.McNaught@ed.ac.uk

4.2 Finance Department European Projects Financial Manager Bill Bruce, Tel: 650 2190, Email: Bill.Bruce@ed.ac.uk European Research Adminsitration Assitant Jennifer Mills, Tel: 650 2193, Email: Jennifer.Mills@ed.ac.uk 4.3 European Office, Edinburgh Research and Innovation James Sloan, European Funding Administrator, Email: james.sloan@ed.ac.uk 4.4 Useful Websites Universities Superannuation Scheme (University Pension) useful website for reference. http://www.uss.co.uk/SchemeGuide/Pages/default.aspxi.uk - The essential guide to visiting, studying, living and working in the UK, http://www.i-uk.com Dialogue with Citizens, UK Information on living, studying, travelling and much more in the UK, http://europa.eu.int/scadplus/citizens/en/uk/home.htm Citizens Signpost Service Practical advice from a team of multi-lingual legal experts will provide speedy advice on matters such as qualification recognition in another Member State, access to welfare and social security benefits, residence formalities, http://europa.eu.int/citizensrights/signpost/front_end/signpost_en.htm Marie Curie Fellowship Association the association of scientists (Marie Curie Fellows) who were awarded mobility research training grant by the European Community, http://www.mariecurie.org/ Inland Revenue Should be able http://www.inlandrevenue.gov.uk/index.htm to help resolve tax queries

Immigration and Nationality Directorate Advice on visas requirements and work permits, http://194.203.40.90/ HOSTscheme, UK HOST brings together international students at universities and colleges in the UK with friendly British residents who welcome students to their homes for short visits. Hosts give students an experience of the culture and way of life in Britain. http://www.hostuk.org/hosthome.htm

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Next Wave Europe Sciences Next Wave is a weekly online publication that covers scientific training, career development and the science job market, http://nextwave.sciencemag.org/europe/ The Researcher Mobility Portal to help plan your next move in Europe, look here to find career opportunities and to find relevant information and assistance, http://europa.eu.int/eracareers/index_en.cfm Department of Work and Pensions for National Insurance queries_ http://www.dwp.gov.uk/

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Annex 1 UK Tax and Social Security

UK Tax As an employee of the University of Edinburgh you will be taxed under Schedule E. The University deducts this tax from all earned income under the Pay-As-You-Earn (PAYE) tax system. The University is, therefore, responsible for calculating the tax (and also the National Insurance contributions - see Social Security below), which you must pay on your allowances. The University will pay this tax to the HM Revenue and Customs and pay to you the rest of the allowance. You do not need to calculate any of your tax, and your payslip will show the amount that has been deducted for tax and National Insurance. Further general information on income tax is available from the HM Revenue and Customs website at the URL under Section 4.4 above. If you would like to discuss your tax position directly with the HM Revenue and Customs Centre 1 Tax Office, Tel: 0845 070 3703 to whom you should quote our employers reference:- 961/240/1398 UK Social Security (or National Insurance) National Insurance contributions (NICs) will eventually entitle you to receive certain UK social security benefits. Examples include a state pension at retirement age or Jobseekers Allowance if you are unable to find work after your fellowship has ended. However, you would normally be expected to pay NICs for at least two tax years before you can claim benefits. As an employee you will not normally need to claim social security benefits, although the National Insurance contributions that you pay will count towards a UK state pension and may entitle you to certain child benefits including statutory maternity pay. To receive a minimum state pension you need to have paid ten years worth of NICs in the UK so you will have to work here for some years after the end of your fellowship to get one. If you think this is unlikely, you can ask the social security ministry in your home country to transfer your UK National Insurance contributions to your account in your home country. Further general information about the social security system in Scotland can be found at the web site detailed in Section 4.4 above (under the UK Department of Work and Pension).

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Annex 2 Currency Exchange and Deductions

Currency Exchange The Commission provides the funds for your fellowship in EURO (). The University, on receipt of these funds, then converts this money into STERLING (). The University applies a fixed exchange rate in order to minimise risk to all parties in the fluctuating exchange rate market. The rate applied (currently 1.35 = 1) will be reviewed and may be subject to change depending on exchange rate fluctuations. All Allowances will thus be paid directly into a UK bank account in STERLING (), converted at this rate, once you have informed our Salaries Office of your UK bank account using the mandate form enclosed with your contract. Any underpayment due to exchange rate fluctuations will be paid at the end of the Fellowship. Please contact Bill Bruce 50 2190 should you wish to discuss this matter further. Deductions Payments are made in 12 equal instalments, each year, and all deductions from your income will be shown on your pay slip. You should receive your payslip at the end of each month, once you have accepted your contract you will receive any interim payments during that month. If you have any specific queries about any of these deductions your first contact point should be our Salaries Office at phone number 650 2274 (please make sure you have your payslip ready when you call).

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Annex 3 Marie Curie Salary Scale

Last updated: Feb 2013 Scale points for those who ARE (or assumed to be) in USS Type of Fellow EC Scale Coefficient University ARC Scale Point 134.4% ARC41 134.4% ARC43 Basic Salary

Early Stage < 4 years experience Experienced Between 4 and 10 years experience Very Experienced More than 10 years experience

38,000 58,500

30,765 46,912

87,500

134.4%

ARC45

69,753

Scale points for those who are NOT in USS Type of Fellow EC Scale Coefficient University ARC Scale Point 134.4% ARC42 134.4% ARC44 Basic Salary

Early Stage < 4 years experience Experienced Between 4 and 10 years experience Very Experienced More than 10 years experience

38,000 58,500

34,184 52,118

87,500

134.4%

ARC46

77,488

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Annex 4 - Summary of Allowances

Last updated: Feb 2012

Mobility Allowances Type of Allowance Monthly Allowance 700 1,000 Annual Allowance 8,400 12,000 Annual Allowance 7,349 10,498

No dependants With dependants

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