Payroll Frequency Change

Change to Pay Frequency

As part of the move to the new SAP HR & Payroll system and alignment with HSE payroll arrangements, changes to payroll frequency are planned for January 2027. The purpose of this page is to provide staff with clear information, important dates and access to support throughout the process. Please check back regularly as additional information and resources are added.

A change to payroll frequency is planned for January 2027.

This does not change your annual salary. The change relates to when salary payments are made and how the transition will be managed. Information is being provided in stages to help staff understand the change and make informed decisions.

🟨 Technical Adjustment Options

Some staff may wish to apply for a Technical Adjustment to help manage the transition to the new payroll schedule.

Before making a decision, we strongly encourage staff to:

✅ Read the FAQs
✅ Attend a webinar
✅ Ask questions if anything is unclear

🟧 Complete Your Form

A Microsoft Form will be issued to eligible staff.

The form will allow staff to indicate whether they wish to:

Receive a Technical Adjustment and repay it within the PAYE year
Receive a Technical Adjustment and repay it over an extended period
Decline a Technical Adjustment

The form will be activated following the information sessions. Full instructions will be provided when it is issued.

Technical Adjustment Option Form

Pay Frequency & Pay Alignment FAQs

Important Information

Please read this information carefully and take any necessary action before the deadlines provided. Doing so will help support a smooth transition to the new SAP HR and Payroll system and the new HSE-aligned pay schedule.

1. Why is this change happening?

All Section 38 organisations and HSE entities are required to migrate to the SAP HR and Payroll system and align with HSE standard pay dates. As part of this change, all employees will move to a fortnightly payroll cycle paid 11 days in arrears. This will replace existing arrangements, which currently include:

Weekly pay paid in the current week
Weekly pay paid one week in arrears
Monthly pay at month-end
A small cohort of DSE employees paid monthly and one week in arrears

2. What does the new pay cycle mean?

Under the new SAP payroll system, all employees will be paid on a fortnightly basis, 11 days in arrears. This creates a transition period when moving from current pay arrangements to the new standardised payment schedule.

3. Will my annual salary be affected?

No. Your annual salary will remain unchanged. This is purely a change to the timing of when salary payments are made. During 2027, while the transition takes place, you will not receive 52 weeks of pay within the calendar year. However, you will be paid your full entitlement, with a portion of earnings paid in arrears.

4. What is the Technical Adjustment?

The Technical Adjustment is a gross payment offered to employees to help bridge the gap created by the move to the new pay schedule. The payment:

Is designed to compensate for the timing difference during the transition.
Is subject to normal statutory deductions, including PAYE, USC, PRSI, and pension contributions.
Must be repaid.

5. What options are available regarding the Technical Adjustment?

Employees may choose one of the following options: Option 1: Receive the Technical Adjustment and repay it over three years Employees may receive the Technical Adjustment and repay it through payroll deductions over a three-year period. Please note: This is not the most tax-efficient option. Option 2: Receive the Technical Adjustment and repay it within the 2027 PAYE year Employees may receive the Technical Adjustment and repay it within the same PAYE year. This is the most tax-efficient option. For the 2027 transition:

Repayments will commence on 28 January 2027.
Repayments will be spread across 25 payroll periods.
The balance will be fully repaid by Pay Period 26 on 31 December 2027.

Repayments will be deducted from gross pay, allowing employees to benefit from PAYE and USC relief at source during each pay period. Option 3: Do not receive the Technical Adjustment Employees may choose not to receive the Technical Adjustment. If this option is selected:

No repayment deductions will apply.
Employees will experience a reduction in income during the transition to the new pay schedule.

6. What happens if I do not return the Technical Adjustment Option Form?

If a completed form is not received, the default option will apply: No Form = Option 3 (No Technical Adjustment). This means:

No Technical Adjustment payment will be made.
You will experience a shortfall in income during the transition period.

7. Do I need to read the FAQs before completing the form?

Yes – we would strongly encourage this. We would also recommend that staff read these FAQs and attend an information session, if desired, before submitting their form. If you have questions, you may also want to send an email to your local:

HR Department
Payroll Department

8. What happens after I submit the Technical Adjustment Option Form?

Once your form is submitted, no further action is required. HR and Payroll will process your selection.

The Technical Adjustment (if selected) will be paid on 14 January 2027.
The Technical Adjustment is based on basic pay only.
Repayment deductions will begin on 28 January 2027.
The repayment end date will depend on the option selected.

If you choose not to receive the Technical Adjustment, you will experience a reduced payment or no payment on 14 January 2027.

9. What happens if I am planning a career break, unpaid maternity leave, parents' leave, or another period of unpaid leave?

Eligibility for the Technical Adjustment depends on continued regular employment. If you are planning:

A career break
Unpaid maternity leave
Parents’ leave
Any other period of unpaid leave

please contact HR before choosing an option.

10. Will voluntary deductions such as VHI, Credit Union or Union subscriptions be affected?

No. The Technical Adjustment itself will not affect your normal voluntary deductions. If you receive the Technical Adjustment, deductions such as:

VHI
Credit Union
Union subscriptions

will continue as normal. However, if you do not receive the Technical Adjustment and have no payable earnings on 14 January 2027, these deductions cannot be made on that date.

11. What happens if I leave SJOGCS before the Technical Adjustment has been fully repaid?

Any outstanding balance of the Technical Adjustment will be deducted from your final salary payment. This condition will be clearly stated on the option form and forms part of the terms and conditions accepted when signing the form.

12. Do relief staff need to complete the Technical Adjustment form?

No. Relief staff are not expected to require a Technical Adjustment because their pay pattern should align naturally with the HSE pay schedule. If you hold a relief contract and any action is required, HR or Payroll will contact you directly.

13. What are the key payment dates during the transition?

Thursday, 17 December 2026 Weekly Paid Staff

Receive a double-week payment.

Monthly Paid Staff

Receive December salary payment.

Relief Staff

Receive wages due for the week commencing 7 December 2026.
Receive November holiday pay.

Holiday Premium Pay Expected to be paid on this date, where applicable. Thursday, 24 December 2026 – No payroll payment will be made. Thursday, 31 December 2026 Weekly Paid Staff

Receive weekly pay.
Premium payments due for the week commencing 14 December 2026 will also be paid.

Thursday, 7 January 2027 – No payroll payment will be made. Thursday, 14 January 2027 First Fortnightly Payroll Payment

First payment under the new fortnightly pay cycle.
Employees who do not receive a Technical Adjustment will not receive two weeks’ pay on this date.
Premium payments due for the weeks commencing 21 December 2026 and 28 December 2026 will also be paid for weekly paid staff and WC 07/12 (Liffey), WC 14/12, WC 21/12 & WC 28/12 will be paid for current monthly paid staff.

Relief Staff

Receive wages for the weeks commencing 21 December 2026 and 28 December 2026.
No Technical Adjustment is required.

Thursday, 28 January 2027 Technical Adjustment repayments commence for employees who selected Option 1 or Option 2. Key Action Required

✅ Read these FAQs carefully.
✅ Consider which Technical Adjustment option best suits your circumstances.
✅ Talk to HR, or Payroll if required.
✅ Submit your completed Technical Adjustment Option Form by the required deadline.

Important: If no completed form is returned, Option 3 (No Technical Adjustment) will automatically apply.

Additional Questions and Answers arising from the webinars

Will monthly paid staff receive their normal December salary?

Yes. Monthly paid staff will receive their full December salary on 17 December 2026.

This payment will also include any premium payments due up to:

6 December 2026 for the Liffey Region

13 December 2026 for all other regions

Will weekly paid staff receive basic pay on 31 December 2026?

Yes. Contracted staff who are currently paid weekly will receive basic pay on 31 December 2026 as follows:

Staff paid one week in arrears will receive basic pay for the week commencing 21 December 2026.

Staff paid in the current week will receive basic pay for the week commencing 28 December 2026.

Premium payments due for the week commencing 14 December 2026 will also be paid on this date.

Relief staff will not receive basic pay on 31 December 2026, as this will already have been paid in advance. They will receive any premium payments due for the week commencing 14 December 2026.

Where can staff find the pay dates for 2027, including February 2027?

Below is the list of 2027 pay dates and corresponding pay periods.

What payments will be made on 14 January and 28 January 2027?

Please refer to the relevant factsheet on the intranet, which explains the payments due between 17 December and 14 January for:

Weekly paid staff paid in arrears

Weekly paid staff paid in the current week

Monthly paid staff

When will monthly paid staff receive payment for 1 to 3 January 2027?

Monthly paid staff will have already been paid up to 31 December in their December salary. This includes four-fifths of the week commencing 28 December.

The remaining one day’s basic pay for 1 January will be paid on 14 January.

Any applicable premium payments due for:

Week commencing 7 December (Liffey Region only)

Week commencing 14 December

Week commencing 21 December

Week commencing 28 December

will also be paid on this date.

What is the last weekly pay date before staff move to fortnightly pay?

The final weekly payment will be made on 31 December.

There will be no payment on 7 January 2027.

Staff who choose the Technical Adjustment will receive two weeks’ pay on 14 January 2027, helping to bridge the gap during the move to payment 11 days in arrears.

If you do not take the Technical Adjustment:

Monthly paid staff will receive one day’s basic pay.

Weekly paid staff paid in arrears will receive one week’s basic pay.

Weekly paid staff paid in the current week will receive no basic pay.

Relief staff will be paid for hours worked in the weeks commencing 21 and 28 December.

Will fortnightly pay continue after 28 January?

Yes. From 28 January, pay will be fully aligned with the HSE payroll schedule.

Employees will receive two weeks’ pay every fortnight.

If I do not take the Technical Adjustment, will I still receive premium pay on 14 January?

Yes. Any premium payments due up to 3 January will be paid on 14 January 2027, regardless of whether you take the Technical Adjustment.

How will deductions be managed if I do not take the Technical Adjustment?

If no Technical Adjustment is paid and no wages are due, Payroll will not be able to make any deductions. In this case, the deduction will be taken from the next available payment.

Where a basic pay or premium payment is due, the deduction will be taken from that payment.

Can I use unused annual leave or TOIL instead of taking the Technical Adjustment?

No. This is not possible. Staff are encouraged to take their full annual leave entitlement in the normal way. Approved TOIL should also be taken in line with normal arrangements. Unused annual leave or TOIL cannot be paid or used to offset the Technical Adjustment.

If I receive two weeks’ pay on 28 January, what period does this payment cover?

The payment on 28 January will be fully aligned with the HSE payroll schedule. It will include basic pay and any premium payments due for the period 4 January to 17 January inclusive.

If I am paid weekly and already one week in arrears, what will I receive on 14 January?

On 14 January, you will receive:

One week’s basic pay for the week commencing 28 December

Any premium payments due for the weeks commencing 21 December and 28 December

To receive two weeks’ basic pay, you must choose the one-week Technical Adjustment option.

How much Technical Adjustment can I apply for?

The amount available depends on your current pay arrangement and reflects the pay gap created by moving to fortnightly pay:

Weekly paid staff paid in the current week: up to 2 weeks’ basic pay

Weekly paid staff paid one week in arrears: up to 1 week’s basic pay

Monthly paid staff: up to 1 week and 4 days’ basic pay

How will my Technical Adjustment be calculated?

The Technical Adjustment will be calculated on basic pay only. Premium payments are not included, as there is no gap in premium pay.

For example, a one-week Technical Adjustment will be calculated using your contracted weekly hours.

How can I estimate my Technical Adjustment repayments?

You can get an estimate by dividing the amount of Technical Adjustment by the number of repayment periods:

1-year repayment option: divide the amount by 25

3-year repayment option: divide the amount by 77

An online calculator is available here to help you estimate your repayments.

Where can I get help estimating my repayments?

Individual repayment estimates cannot be provided. However, An online calculator is available here to help you estimate repayments based on the amount of Technical Adjustment you are considering.

Will my repayments be deducted evenly if I choose the one-year repayment option?

Yes. If you choose the one-year repayment option, the Technical Adjustment will be repaid in equal deductions over 25 pay periods, starting on 28 January 2027 and ending on 30 December 2027.

Can the Technical Adjustment be paid before 14 January?

No. This is not possible due to Revenue rules and tax implications.

Paying the adjustment before 14 January could result in employees losing the benefit of tax, USC and PRSI relief through payroll.

Is the Technical Adjustment considered a loan?

No. The Technical Adjustment is not a loan and will not be reported to the Central Credit Register or to any credit reference agency.

However, the repayment deduction will be shown on your payslip.

What are the tax and PRSI implications of taking the Technical Adjustment?

When the Technical Adjustment is paid, PAYE, USC and PRSI will be deducted in the normal way through payroll.

Tax returns will be processed correctly, and PRSI weeks will be submitted to the Department of Social Protection for the full year.

If repaid over 1 year: tax, USC and PRSI relief will be applied through payroll for the full repayment period.

If repaid over 3 years: relief will be applied through payroll in Year 1 only. For Years 2 and 3, employees must claim any overpaid tax or USC directly from Revenue.

If an employee does not take the Technical Adjustment but is due an element of pay for the relevant period, the payroll system should generate the relevant PRSI weeks. PAYE will be processed in line with earnings to date, with the relevant tax credits and cut-off point applied.

Where an employee has a period of unpaid leave and repayments must continue into 2028, the deduction will change from “gross from gross” to “gross from net”. A statement will be provided to the employee so that they can submit it to Revenue to claim any additional refund due in respect of out-of-year repayments.

How will deductions such as pension, ASC, VHI, union subscriptions, Credit Union payments and other salary deductions be managed?

All deductions will move to a fortnightly basis when staff move to fortnightly pay.

Weekly deductions will normally be converted to the equivalent fortnightly amount.
Monthly deductions will normally be converted to an equivalent fortnightly amount.
Payroll deductions should continue to be processed in the normal way when pay is being made.

Will pension and ASC be deducted from the Technical Adjustment?

No. The Technical Adjustment is not pensionable, so pension and ASC deductions will not be taken from the Technical Adjustment payment.

Will there be a missed pension deduction or contribution during the transition?

Pension and ASC deductions will only apply to pensionable pay. As the Technical Adjustment is not pensionable, no pension or ASC deduction will be taken from that amount. Normal pension deductions will continue where pensionable pay is being paid.

How will deductions such as VHI, union subscriptions or other regular deductions be treated?

These deductions will move to a fortnightly basis and will normally be taken from the employee’s fortnightly pay, where sufficient pay is available.

How will Credit Union payments work for weekly paid staff who do not take the Technical Adjustment?

If a weekly paid staff member does not take the Technical Adjustment and there is no pay available from which to take the deduction, the Credit Union payment may not be deducted for that pay period. Staff should contact their Credit Union directly if they need to make alternative arrangements, particularly where the deduction relates to a loan repayment.

What happens to the Technical Adjustment if I leave employment or die in service before it is fully repaid?

If you leave employment before the Technical Adjustment is fully repaid, any outstanding balance will be deducted from your final salary payment. You will be asked to give consent to this when applying for the Technical Adjustment.

If an employee dies in service, any salary due up to the date of death will be processed and paid in the normal way to the employee’s bank account. If the Technical Adjustment has been fully repaid, there will be no outstanding balance to recover.

How will staff access payslips during the move to SAP?

Staff will continue to access their payslips through Core until payroll moves to SAP HR/Payroll.

Once SAP goes live, staff will access their payslips through the SAP Employee Self-Service portal. This will allow staff to view payslips from the SAP go-live date and, where applicable, use self-service functions such as annual leave and travel expenses.

Does the email address used for SAP need to be a work email?

No. A work email address is not required to access the SAP self-service portal.

Will new payslips continue to be available on Core after the move to SAP?

No. Once payroll moves to SAP, no new payslips will be issued through Core. Payslips from the SAP go-live date onwards will be available through SAP Employee Self-Service.

Will previous payslips still be available on Core?

This is still being reviewed with Core as part of the transition arrangements. Once confirmed, staff will be advised how they can access payslips issued before the move to SAP.

Where can staff find information on the national-level union discussions about pay frequency and related transition arrangements?

Staff can find further information on the staff intranet in the document titled “National Agreement on NISRP Related Payroll Alignment – 18 June 2026.” This document sets out the national agreement relating to the payroll alignment arrangements for Section 38 agencies.

What support will be available to staff during the Technical Adjustment and payroll transition process?

Staff will be supported through a range of communication and information channels during the transition, including staff webinars, information available on the intranet, and Frequently Asked Questions. Further information will be provided as the transition arrangements are confirmed.

How to know if I am paid in the current week or one week in arrears?

Information will be provided on the intranet to help staff understand the different weekly pay arrangements and how these affect payments during the transition. If you are unsure which arrangement applies to you, please refer to the relevant factsheet or contact your local payroll/HR team for confirmation.