Payment of PPI contributors: Tax considerations for higher education institutions in Ireland


A consultancy report was commissioned by the PPI Ignite Network with funding from the Health Research Board and Irish Research Council to examine one aspect of remuneration for PPI contributors engaging with academic research in Ireland. The key ask of the consultancy was to provide assurance and direction to those managing and administering payment arrangements to navigate employment status and tax regulations in an appropriate way. The report was produced by PwC (PriceWaterHouseCoopers Ireland).

The report is intended primarily for higher education institutions (HEIs) in Ireland but it may also be useful to other organisations who work with PPI contributors. The report is not intended to inform individuals of the implications of their activities on their own tax requirements, as this varies from individual to individual.

To access the report:

  • Staff at the Network’s Lead Sites: contact your local PPI Ignite Network office
  • Staff at our national partner organisations: contact your PPI Ignite Network representative
  • Staff at other HEIs and in organisations who work with PPI contributors: Please email us ( with your name, affiliation, and reason for requesting access

Developed by:

PPI Ignite Network @ UCD and PPI Ignite Network National Office

Link to file:

No file is available for this resource.

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