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S.I. No. 290/2015 - Education Sector Superannuation Scheme 2015 or the ESSS 2015.

Obsah (12)Article 21Article 42Article 43Article 24Article 75Article 13Article 9Article 6Article 11Article 19Article 17Article 10

S.I. No. 290/2015 - Education Sector Superannuation Scheme 2015 or the ESSS 2015. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English G

Article 21

(2); “deceased member”

Article 42

and Article 54 (Power to Grant Survivors’ and Children’s Pensions); “deceased’s pension”

Article 43

and Article 55 (Survivors’ Pensions — Calculation); “death gratuity”

Article 24

; “earlier service”

Article 75

; “established non-officer” means a person who is deemed a non-officer who is subject to the modified rate of PRSI; “former member” means a person who, having ceased to be an active member, is entitled to or is in receipt of retirement benefits under this Scheme or is entitled to claim at some future date retirement benefits under this Scheme; “fully insured” in this scheme means having employment with a Board or Institute in respect of which the person concerned is an employed contributor within the meaning of section 12

(1)of the Social Welfare Consolidation Act 2005 — (a) who is liable for an employee contribution payable at a rate specified in section 13
(2)of that Act, not being a person to whom Article 81, 82, 83, or 88 of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) applies, or (b) to whom Article 87 of those Regulations applies; “historic pay”

Article 13

(2); “ill-health vesting period” means, in relation to retirement on medical grounds, the equivalent of 5 years’ wholetime actual pensionable service or, for any retirement that takes place on or after 1 August 2012, 5 years’ in pensionable service whether whole-time or part-time; “Institute” means an Institute of Technology (formerly Regional Technical College) as established under the Institutes of Technology Acts 1992 to 2006, or under the Dublin Institute of Technology Acts 1992 to 2006; “job-sharer” means a whole-time employee who, under an arrangement which has been approved by the Minister with the consent of the Minister for Public Expenditure and Reform, works 50% of the standard hours of the wholetime post; “lawfully adopted child” means a child adopted by a Scheme member or former Scheme member (whether alone or jointly with any other person) either in pursuance of an adoption order or in accordance with the law of a country or territory other than the State and recognised by the law of the State as valid; “lecturer” means a person employed by an Institute in an Assistant Lecturer, College Teacher, Lecturer I, Lecturer II, Lecturer III, Structured Lecturer, Senior Lecturer 1 (Teaching), Senior Lecturer II or Senior Lecturer III grade; “limited membership” means terms which are applicable to a part-time member who being a fully insured member of Part 2 prior to 21 May 2008, does not exercise an option to have or is not eligible to have pro-rata terms applied to him or her under the terms of Department of Education and Science Circular Letter 25/08 and such a person shall be known as a limited scheme member; “Local Government Superannuation Code” means any scheme or regulation made under the Local Government (Superannuation) Act 1980 (No. 8 of 1980) other than the Local Government (Superannuation) (Gratuities) Regulations 1984 (as amended) or the provisions of Part V of the Local Government (Superannuation) (Consolidation) Scheme 1998; “lump sum” means an amount, other than pension, calculated in accordance with this Scheme and due as a consequence of retirement, or resignation of the member; “lump sum payment” means a once off payment in respect of superannuation contributions or the purchase of notional service; “medical grounds” shall be construed in accordance with Article 22
(7); “member”

section 2 of the Pensions Act 1990 , that is, in relation to this Scheme, any person who, having been admitted to membership under the rules of the Scheme, remains entitled to any benefit under the Scheme. It includes an active member, a former member and a pensioner; “minimum pension age”

Article 9

; “Minister” means the Minister for Education and Skills or any of his or her predecessors; “new entrant”

section 2 of the 2004 Act; “net actual remuneration” means in relation to a person in Limited Membership, the amount by which the actual remuneration of such Scheme member exceeds twice the rate of contributory State Pension payable from time to time; “net pensionable remuneration” in relation to a Scheme member, means the amount by which the pensionable remuneration of such Scheme member exceeds twice the rate of contributory State Pension payable from time to time; “net remuneration” in relation to a Scheme member, means the amount by which the remuneration of such Scheme member exceeds twice the rate of contributory State Pension payable from time to time; “net pensionable remuneration (survivor’s benefits)” means the amount by which pensionable remuneration exceeds the rate of contributory State Pension payable on the last day of pensionable service; “net salary” in relation to a Scheme member, means the amount by which the salary of such Scheme member exceeds twice the rate of contributory State Pension payable from time to time; “non-periodic contributions” has the meaning assigned to it in Article 50 and Article 62; “non-academic officer” means an officer who is not a lecturer; “non-officer” means a scheme member who is not an officer; “officer” means a lecturer or a non-academic officer; “part-time employee” means an employee who works less than the standard hours of a comparable employee in a whole-time post; “pension” means the benefit or benefits, other than any lump sum, payable periodically— (

  1. a)to a person, in respect of his or her pensionable service, as a consequence of his or her retirement, resignation, or otherwise ceasing or having ceased to be a Scheme member, or (
  2. b)in respect of such service, to another person as a consequence of death or otherwise, but does not include payments, or so much of any payment, paid solely in respect of any injury caused as a result of such service; “pensionable allowance” shall be construed in accordance with Article 6 and Article 7; “pensionable post” means, subject to the approval of the Minister with the consent of the Minister for Public Expenditure and Reform, a post or position with a Board or Institute which- (
  3. a)is declared in the conditions of service attaching to the post to be a pensionable post for the purposes of this Scheme, (
  4. b)which is stated in a written offer of appointment to the post to be a pensionable post for the purposes of the Scheme, or (
  5. c)other than the case in (
  6. a)or (b), subsequent to a person’s appointment to a post, that post has been declared to be a pensionable post; “pensionable remuneration”

Article 6

and Article 7; “pensionable service”

Article 11

and Article 12; “pension adjustment order” means an order made by the court under section 12 of the Family Law Act 1995 , section 17 of the Family Law (Divorce) Act 1996 or section 12 1 or 187 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ; “pensioner” means a member who is in receipt of a benefit under this scheme; “Pension Scheme” in relation to this Scheme, is an occupational pension scheme for the provision of pension and lump sums on the terms set out in these Regulations; “Pensions Ombudsman Regulations” means the Pensions Ombudsman Regulations 2003 to 2007 including any enactment or regulation which amends or extends or may amend or extend any or all of those regulations; “periodic contributions” has the meaning assigned to it by Article 47 and Article 59; “personal rate” in relation to a contributory Social Welfare Benefit, means the rate of such benefit payable under the Social Welfare Acts to a single person excluding any addition that is payable on age grounds, or by virtue of the recipient living alone, or in respect of a qualified adult or child dependent and “maximum personal rate” shall be construed accordingly; “preserved death gratuity”

Article 19

; “preserved lump sum”

Article 17

and Article 19; “preserved pension”

Article 17

and Article 18; “preserved pension age”

Article 10

; “pro-rata part-time Assistant Lecturer” means a part-time Lecturer who in respect of his or her conditions of employment is treated in a similar manner to a comparable full-time lecturer; “public service body”

section 5 of the 2012 Act; “public service pension scheme”

Section 1

(1)of the 2004 Act; “quasi-permanent employment” in accordance with Department of Education and Science Circular Pen 16/02 means employed for a minimum of 200 hours and of 25 weeks in a given academic year; “reckonable service” means pensionable service; “reduced rate”, in relation to any Social Welfare benefit, means the personal rate of such benefit if that rate is less than the rate of contributory State Pension; “remuneration” means the aggregate of salary and allowances (multiplied by 52.18 in the case of weekly allowances); “salary” means the annual wholetime equivalent basic rate of remuneration, excluding allowances, payable from time to time as lawfully determined or lawfully approved by the Board or Institute with the approval of the Minister and approved as pensionable by them, within guidelines issued by the Minister for Public Expenditure and Reform, excluding any sums in respect of overtime, commission, gratuity, special fees, travelling allowance, subsistence allowance and the like, the money equivalent of any emolument or benefit in kind (including motor car or other vehicle) or any payment toward or in respect of such emoluments; “school year” means a year beginning on 1 September and ending on the following 31 August; “Social Welfare Acts” means the Social Welfare Acts 1981 to 2013 including any enactment which amends or extends any or all of those Acts and any Regulation, Warrant or Order made under those Acts as amended; “Social Welfare Benefit” means State Pension (Contributory), State Pension (Transition); Illness Benefit, Invalidity Pension or Jobseekers Benefit payable under the Social Welfare Acts or any equivalent contributory benefit, by whatever name called, substituted for any of those benefits in any future enactment amending the Social Welfare Acts; “spouse” means a partner to a marriage recognised at a given time by the law of the State as valid; “supplementary pension” had the meaning given in Article 23; “survivor’s pension”

Part 3

; “survivor’s supplementary pension” shall be construed in accordance with Article 44
(6)and Article 56
(5); “temporary rehabilitation remuneration” means a payment made, in certain circumstances, by the Board or Institute to a member who is on sick leave. Any period in respect of which the member is in receipt of such a payment does not constitute pensionable service in this Scheme and the payment does not constitute remuneration for the purposes of this Scheme; “transfer network” means the Public Service Transfer Network or the Local Government Transfer Network under the Local Government Superannuation Code which provides for the transfer of service between participating public service pension schemes under certain conditions; “transfer value payment” means— (
  1. a)a payment calculated in accordance with such tables approved and in such manner as is determined by the Minister for Public Expenditure and Reform or the Minister for the Environment, Community and Local Government under the Local Government Code, or (
  2. b)a payment from a Revenue approved pension scheme or arrangement to the Scheme so as to secure additional service for a member in accordance with such tables approved by the Minister for Public Expenditure and Reform, — as appropriate; “variable allowance” means a sum of money which is variable in nature and is paid to a non-officer in respect of compulsory overtime, clothing allowance, shift allowance or such other allowance which is deemed to be a variable allowance by the Minister with the consent of the Minister for Public Expenditure and Reform; “vesting period” means for any period ending after 1 June 2002, 24 months service as an active member, whether wholetime or part-time; for any period ending on or after 30 June 1976 and before 2 June 2002, 5 years’ actual pensionable service and for any period ending before 30 June 1976, 10 years’ actual pensionable service. A Lecturer shall be regarded as having completed the vesting period if for any period ending after 1 June 2002— (
  3. a)in the case of a member who is working on a casual basis, he or she has been employed for a period or periods comprising not less than 334 days, and (
  4. b)in all other cases, he or she has been employed under a contract of employment for a period or periods comprising not less than 730 days; “work-sharer” means a whole-time employee who, under an arrangement which has been approved by the Minister with the consent of the Minister for Public Expenditure and Reform, works less than the standard hours of the whole-time post; “years” means a figure determined by the formula A + (B/365), where A is the number of completed years in the period in question and B is any number of days additional to the completed number of years in that period, and “year” shall be construed accordingly. Part 2 Members’ Personal Pension Provisions Commencement (Part 2) 3. This Part shall be deemed to have come into operation on 27 May 1977. Chapter 1 Members’ Main Personal Pension Provisions Scheme Membership and Access to Scheme Membership — Lecturers 4.
(1)“Pensionable employee” means a person employed in a pensionable post.
(2)Membership of this Part does not apply to a person who— (
  1. a)is not a new entrant and whose potential pensionable service on appointment to a pensionable post would be less than the vesting period or (
  2. b)was given an option for membership under Paragraph 5 and who did not accept the option.
(3)Subject to Paragraph
(2), membership of this Part is compulsory for all pensionable employees.
(4)Each of the following persons is automatically a pensionable employee if employed in a pensionable post: (
  1. a)permanent whole-time Lecturers who commenced pensionable employment on or after 01 June 1978. Prior unqualified service must be reckoned and the relevant contributions paid; (
  2. b)effective from 01 September 1996 and in accordance with Department of Education and Science Circular Letter Pen 16/02, all fully qualified Temporary Whole-time Lecturers and Pro-Rata Part-time Assistant Lecturers provided that such lecturers had met the medical conditions for membership; (
  3. c)effective from 01 September 1996 and in accordance with Department of Education and Science Circular Letter Pen 16/02, all fully qualified Part-Time Hourly paid Assistant Lecturers who were in quasi-permanent employment during any academic year from 1 September 1996 to 19 December 2001 for a minimum of 200 hours and for a minimum of 25 weeks, provided that such Part-time Hourly paid Assistant Lecturers had met the medical conditions required for membership; (
  4. d)effective from 01 September 1996 a Lecturer in an eligible Part Time (EPT) post who is not fully qualified but has been in regular part time service without interruptions from a date prior to 01 September 1987; (
  5. e)effective from 01 September 1996 a Lecturer holding a Pro Rata Part Time Assistant Lecturer position who is not fully qualified but was appointed to the post as a result of the special competition, confined to certain Part Time Lecturers which was held during the 1999/2000 academic year; (
  6. f)effective from 01 September 2001, an unqualified Lecturer is automatically a pensionable employee. Prior service must be reckoned and contributions paid in accordance with Article 13; (
  7. g)effective from 21 May 2008 a part time Lecturer appointed after that date will automatically be a pensionable employee, provided that he or she has an appropriate full time comparator and is in a pensionable post. Prior service must be reckoned and contributions paid in accordance with Article 13.
(5)Subject to Paragraph
(2), each of the following persons is a member of this Part following acceptance of an option to become a member and on the terms attaching to the option: (
  1. a)A Lecturer who was a member of the 1956 Scheme and who exercised an option during the period 27 May 1977 and 31 May 1978 or between 1 January 1990 and 30 November 1990 to become a member of Part 2; (
  2. b)Effective from 01 September 2001, a part time Lecturer who has an appropriate full time comparator and who is in a pensionable post and who paid the appropriate contributions.
(6)On an employee’s first appointment to a pensionable post, the Institute shall make available to him or her a copy of the rules of this Scheme.
(7)A member who is not a new entrant may not continue in membership of this Scheme after having reached the compulsory retirement age. Scheme Membership and Access to Scheme Membership — Non-academic Officers and Non-officers 5.
(1)“Pensionable employee” means a person employed in a pensionable post.
(2)Membership of this Part does not apply to a person— (
  1. a)who is not a new entrant and whose potential pensionable service on appointment to a pensionable post would be less than the vesting period or (
  2. b)who was given an option for membership under Paragraph 5 and who did not accept the option.
(3)Subject to Paragraph
(2), membership of this Part is compulsory for all pensionable employees.
(4)Each of the following persons is automatically a pensionable employee if employed in a pensionable post: (
  1. a)permanent wholetime officers who commenced employment in a pensionable post on or after 1 June 1978; (
  2. b)Temporary wholetime officers with effect from 1 January 1998 in accordance with Department of Education and Science Circular Letter Pen 01/03 in the case of an officer employed by the Institute or in accordance with Department of Education and Science Circular Letter Pen 02/03 in the case of an officer employed by the Board; (
  3. c)Co-ordinators, Resource Staff and part-time tutors employed in Youthreach Centres on or after 1 September 1996; (
  4. d)Adult Literacy Organisers employed on or after 1 July 1999 in accordance with Department of Education and Science Circular Letter M15/2001; (
  5. e)Adult Education Guidance Counsellors and Adult Education Guidance Co-ordinators in accordance with Department of Education and Science Circular Letter 70/04; (
  6. f)Special Needs Assistants employed in an ETB from their date of appointment in the approved post; (
  7. g)Non-officers who commenced employment on or after 1 June 1978, provided that, between that date and 20 December 2001, the minimum qualifying period was reached in the financial year; (
  8. h)effective from 21 May 2008, a part-time officer or non-officer appointed after that date will automatically become a member of this Part, provided that he or she has an appropriate full-time comparator who is in a pensionable post. In this Paragraph “the minimum qualifying period” means, prior to 20 December 2001, the 130 working days which the non-officer was required to serve in a financial year in order to qualify as a pensionable employee in that financial year.
(5)Subject to Paragraph 2, each of the following persons is a member of this Part following acceptance of an option to become a member and on the terms attaching to the option: (
  1. a)An officer or non-officer who was a member of the 1956 Scheme and who exercised an option during the period 27 May 1977 and 31 May 1978, or between 1 January 1990 and 30 November 1990 to become a member of Part 2; (
  2. b)effective from 1 April 1996, a part-time non-officer who has paid the appropriate contributions in accordance with Department of Education and Science Circular Letter 25/2008.
(6)On an employee’s first appointment to a pensionable post, the Board or Institute shall make available to him or her a copy of the rules of this Scheme.
(7)A member who is not a new entrant may not continue in membership of this Scheme after having reached the compulsory retirement age. Pensionable Remuneration — Lecturers 6.
(1)In this Part “pensionable remuneration” means the aggregate of— (
  1. a)retiring salary and (
  2. b)pensionable allowances.
(2)Retiring Salary means— (
  1. a)where a member had the same scale of salary and has been in the same grade for the last 3 years of his or her pensionable service, the salary of the member at the date of retirement or death; (
  2. b)where a member had not had the same scale of salary or had not been in the same grade in the last 3 years of his or her pensionable service and— (
  3. i)where that member is under 62 years of age and dies in service, the salary of the member at the date of death, or (
  4. ii)where that member ceases to be an active member on retirement on medical grounds before age 60 with potential service of 3 years or more to age 60 so as to avoid averaging, the salary of the member at date of retirement; (
  5. c)In any case other than those set out in (
  6. a)and (b), retiring salary shall be averaged by multiplying by 1/1095 the annual rate of salary appropriate on the last day of pensionable service for each grade in which the member served during the last 3 years of pensionable service, and multiplying the result by the number of days of his or her employment in each grade during those years, subject to the retiring salary so taken not exceeding the annual basic rate of salary payable at retirement or death. Where the pensionable service of the member is less than 3 years, the number of days of pensionable service shall be substituted for 1095; (
  7. d)in the case of a member who is working on a part-time basis and subject to Department of Public Expenditure and Reform Circular 11/2012— (
  8. i)where such service is given under a regular part-time contract, a rate of salary equal to the full time equivalent annual rate of salary to that which he or she is paid at the date of his or her retirement or death; (
  9. ii)where such service is given otherwise than under a regular part- time contract and is paid on an hourly basis, the hourly rate of salary payable to him or her at the date of his or her retirement or death multiplied by 630, where the terms of Department of Education and Science Circular letter 25/08 apply, or (iii) in the case of a member with Limited Scheme Membership, salary is based on the actual remuneration paid at retirement or death. In the case of a member who has fluctuating hours, remuneration is calculated on a year by year basis with reference to the uprated actual salary at retirement or death.
(3)For the purposes of Paragraph
(2), in the case of a person on an approved leave without pay at the date of his or her retirement or death, the rate of salary or hourly rate of salary payable to him or her means the rate which would have been paid if he or she were not on an approved leave without pay.
(4)Pensionable allowances means— (
  1. a)Subject to Paragraphs (
  2. c)to (f), for the purposes of this Article pensionable allowances in respect of any member who ceases pensionable service shall comprise the aggregate of the annual rate of each such allowance (in this Paragraph referred to as a “relevant allowance”) held on the last day of pensionable service, provided that such allowance has been held at all times during the last 3 years of pensionable service immediately preceding retirement or death; (
  3. b)For the purposes of this paragraph, in the case of a person on an approved leave without pay at the date of his or her retirement or death, the rate of allowance held by him or her means the rate which would have been held if he or she were not on an approved leave without pay; (
  4. c)If pensionable allowances are held in the final 3 years of such pensionable service, and are held for more than the minimum period as specified by the Minister and for less than 3 years, the pensionable allowances for the purposes of this Article shall, subject to Paragraphs (
  5. e)and (f), comprise the average of the relevant allowance or allowances, determined in accordance with Paragraph (d); (
  6. d)The average of a relevant allowance shall be determined by multiplying the annual rate of the allowance appropriate on the last day of pensionable service by 1/1095 and multiplying that result by the number of days during the last three years of pensionable service in respect of which the allowance was payable; (
  7. e)Paragraph (
  8. d)shall not apply to a relevant allowance where a member— (
  9. i)dies in service and who, but for his or her death, would have had the potential of holding the allowance for not less than 3 years of pensionable service, before 31 August in the year in which he or she would have reached 65 years, or (
  10. ii)ceases to be an active member on retirement on medical grounds before 60 years of age and who, but for his or her retirement, would have had the potential of holding the allowance, for not less than 3 years of pensionable service, on reaching such age; (
  11. f)The pensionable allowances, for the purposes of this Article, for a member referred to in Paragraph (
  12. e)shall be the aggregate of the annual rate of each such allowance held on the date of retirement or death. Pensionable Remuneration — Non-academic Officers and Non-officers 7.
(1)In this Part “pensionable remuneration” means the aggregate of— (
  1. a)retiring salary and (
  2. b)pensionable allowances.
(2)Retiring Salary means— (
  1. a)where a member had the same scale of salary and has been in the same grade for the last 3 years of his or her pensionable service, the salary of the member at the date of retirement or death; (
  2. b)where a member had not had the same scale of salary or had not been in the same grade in the last 3 years of his or her pensionable service and— (
  3. i)where that member is under 62 years of age and dies in service, the salary of the member at the date of death, or (
  4. ii)where that member ceases to be an active member on retirement on medical grounds before age 60 with potential service of 3 years or more to age 60 so as to avoid averaging, the salary of the member at date of retirement; (
  5. c)In any case other than those set out in (
  6. a)and (b), retiring salary shall be averaged by multiplying by 1/1095 the annual rate of salary appropriate on the last day of pensionable service for each grade in which the member served during the last 3 years of pensionable service, and multiplying the result by the number of days of his or her employment in each grade during those years, subject to the retiring salary so taken not exceeding the annual basic rate of salary payable at retirement or death. Where the pensionable service of the member is less than 3 years, the number of days of pensionable service shall be substituted for 1095; (
  7. d)subject to Paragraph (
  8. e)and subject to terms of the Department of Public Expenditure and Reform Circular 11/2012, in the case of a member who is working on a part-time basis— (
  9. i)where such service is given under a regular part-time contract, a rate of salary equal to the full time equivalent annual rate of salary to that which he or she is paid at the date of his or her retirement or death, (
  10. ii)where such service is given otherwise than under a regular part-time or job-sharing/work-sharing contract and the member is paid on an hourly basis, the hourly rate of salary payable to him or her at the date of his or her retirement or death multiplied by wholetime equivalent hours, apply, or; (
  11. e)in the case of a member with Limited Scheme Membership who is working on a part-time basis, salary is based on the actual remuneration at retirement or death. In the case a member has fluctuating hours, remuneration is calculated on a year by year basis using the uprated actual salary at retirement or death.
(3)For the purposes of Paragraph
(2), in the case of a person on approved leave without pay at the date of his or her retirement or death, the rate of salary or hourly rate of salary payable to him or her means the rate which would have been paid if he or she were not on an approved leave without pay.
(4)Pensionable Allowance means— (
  1. a)Subject to Paragraphs (
  2. c)to (f), for the purposes of this Article pensionable allowances in respect of any member who ceases pensionable service shall comprise the aggregate of the annual rate of each such allowance (in this Paragraph referred to as a “relevant allowance”) held on the last day of pensionable service, provided that such allowance has been held at all times during the last 3 years of pensionable service immediately preceding retirement or death. (
  3. b)For the purposes of this paragraph, in the case of a person on an approved leave without pay at the date of his or her retirement or death, the rate of allowance held by him or her means the rate which would have been held if he or she were not on an approved leave without pay; (
  4. c)If pensionable allowances are held in the last 3 years of such pensionable service and are held for more than the minimum period as specified by the Minister and for less than 3 years, the pensionable allowances for the purposes of this Article shall, subject to Paragraphs (
  5. e)and (f), comprise the average of the relevant allowance or allowances determined in accordance with Paragraph (d); (
  6. d)The average of a relevant allowance shall be determined by the following formula: (A x B) / 1095 where— A is the annual rate of the allowance on the last day of pensionable service and B is the number of days during the last 3 years of pensionable service in respect of which the allowance was payable; (
  7. e)Paragraph (
  8. d)shall not apply to a relevant allowance where a member— (
  9. i)dies in service and who, but for his or her death, would have had the potential of holding the allowance for not less than 3 years of pensionable service, before 31 August in the year in which he or she would have reached 65 years, or (
  10. ii)ceases to be an active member on retirement on medical grounds before 60 years of age and who, but for his or her retirement, would have had the potential of holding the allowance, for not less than 3 years of pensionable service, on reaching such age; (
  11. f)The pensionable allowances, for the purposes of this Article, for a member referred to in Paragraph (
  12. e)shall be the aggregate of the annual rate of each such allowance held on the date of retirement or death; (
  13. g)Variable allowances are reckonable for pension purposes in accordance with the provisions of Department of Education and Science Circular Letter 87/2008. Qualifying Conditions for Benefits 8.
(1)Other than for a benefit under Article 22 (Retirement on Medical Grounds) payable where a member has less than 2 years’ service, a scheme member who has not completed the vesting period will not be entitled to receive personal pension benefits and on leaving service will be entitled to a refund of contributions under Article 13
(4).
(2)Subject to Paragraph
(3), if the member has completed the vesting period, he or she may not receive such benefits until he or she has reached the minimum pension age in the case of retirement or the preserved pension age where the member resigns with an entitlement to a preserved pension.
(3)Notwithstanding Paragraph
(2), pensions benefits may be payable under this Part to a member before the minimum pension age or the preserved pension age, as the case may be, in accordance with the provisions of Article 22 (Retirement on medical grounds), Article 18 (Preserved Pension payable on Medical Grounds) or Article 21(Cost Neutral Early Retirement).
(4)Benefits in respect of a member on death in service, may be paid without reference to the vesting period or the minimum pension age. Minimum Pension Age
  1. The minimum pension age for new entrants is 65 and for all other members is age
  2. Preserved Pension Age
  3. The preserved pension age is age 65 for new entrants and age 60 for all other members. Pensionable Service — Lecturers 11.
(1)For the purposes of this Part, pensionable service shall exclude service given after the age limit in the case of a member who is not a new entrant and, subject to a maximum of 40 years’ service in this Scheme, subject to a maximum of 1 years’ reckonable service for each year as a member of this Part and subject to Article 65 (Prohibition as Duplication of Benefits) and Article 75 (Treatment of Earlier Service), comprise the aggregate of- (
  1. a)paid service given as a Lecturer on or after the commencement of scheme membership (not being service falling within Paragraph (
  2. c)of this paragraph) and, in the case of a member who is not a new entrant, such service shall exclude service given after reaching the age limit, provided that any period during which a member was or is a work-sharer or job-sharer shall be reckonable in the proportion which the hours worked bear to comparable whole-time hours; (
  3. b)service given in a full-time position as a Lecturer before the date of commencement of membership that has been purchased in accordance with Article 13
(2)(Contributions); (
  1. c)service given in a part-time position as a Lecturer on or after the commencement of scheme membership on the basis of the relevant provisions in subparagraphs (
  2. d)to (g); (
  3. d)where the service referred to in Paragraph (
  4. c)was given on or after 1 September 2001, all such service shall be credited on a pro-rata basis to full time service and, in the case of service given otherwise than under a regular part-time contract, such crediting shall be, in respect of an academic year, in accordance with the formula: A/630 where A is the number of hours worked in the academic year concerned; (
  5. e)where the service referred to in Paragraph (
  6. c)was given on or after 1 September 1996 and before 1 September 2001- (
  7. i)in the case of a member whose hours worked in the academic year come to at least half of comparable wholetime yearly service subject to maximum credit of one year’s pensionable service, all of such service calculated, in respect of an academic year, in accordance with the following formula: A/835 where A is the number of hours worked in the academic year concerned; (
  8. ii)in the case of a member who gave less than half of comparable yearly service in the academic year by applying the following formula to only so much of the hours so worked that comprise 7 or more hours worked in the week or each of the weeks concerned: A/835 where A is the number of hours set out in this Paragraph (ii); (
  9. f)Where the service referred to in Paragraph (
  10. c)was given between 1 September 1977 and 31 August 1996, where hours worked in the academic year are— (
  11. i)equal to or greater than comparable wholetime service, the service is credited as 1 year of reckonable service, (
  12. ii)at least half, but less than, comparable wholetime yearly service the service credited is the total hours worked divided by comparable yearly service, (iii) in the case of a member who gave less than half of comparable wholetime yearly service, pensionable service is credited for each week of at least 10 hours, in the proportion which the total reckonable hours worked bear to comparable wholetime yearly service. In this Paragraph, “comparable wholetime yearly service” means, in accordance with Department of Education and Science Circular Pen 09/04, with reference to the first substantive post to which he or she is appointed- (I) in the case of a College Teacher post from 1 December 1979, 700 hours, (II) in the case of a Lecturer I post from 2 December 1979 to 31 August 1982, 595 hours, (III) in the case of a Lecturer I post from 1 September 1982, 560 hours, and (IV) in the case of a Lecturer post from 1 September 1998, 560 hours. (
  13. g)Where the service referred to in Paragraph (
  14. c)was given prior to 1 September 1977— (
  15. i)where the number of hours of service given in an academic year is equal or greater than 800, pensionable service in that academic year is 1 year; (
  16. ii)where the number of hours of service given is 400 or greater and less than 800, one-half of one years’ pensionable service; (iii) where a member gives less than 400 hours of service in an academic year, pensionable service credit of one-half of a week is given for each week worked comprising 10 hours or more. Pensionable service, expressed as a fraction of a year, is calculated by applying the formula: A/B/2 A is the number of weeks where 10 hours or more are worked;B is the number of weeks, being either 35 or 36, in the relevant academic year (
  17. h)where a member gave service in a part-time position as a Lecturer before the date of commencement of scheme membership for which contributions have been paid in accordance with Article 13
(2), the amount of service to be determined in accordance with Paragraphs (
  1. d)to (g); (
  2. i)in the case of part-time staff who are in Limited Scheme Membership who resign, retire or die while serving on a part-time basis, service is credited as one full year for each year of service, but final salary is in accordance with Article 6
(2)(d)(iii); (j) EPT service given in any academic year shall be reckoned in the proportion which the contracted weekly hours bear to wholetime weekly hours for the EPT post. Service as Pro-rata part-time lecturer shall also be reckoned in this way.
(2)No member is entitled to a period of pensionable service, other than any ill-health added years awarded on retirement on medical grounds as defined in Article 22, unless the appropriate contributions have been paid. Transferred Service and Additional Notional Pensionable Service
(3)The following actual or notional pensionable service may be added to actual service subject to the relevant conditions, the limit on reckonable service of 40 years and a maximum aggregate added years under paragraphs (
  1. c)and (
  2. e)of 10 years— (
  3. a)service which is pensionable (or but for the condition that it is less than the vesting period would be pensionable) under an approved pension scheme and has been transferred to this Scheme under the Transfer Networks; (
  4. b)notional service which a member may opt to purchase in accordance with Chapter 2 of Part 2 (Additional Voluntary Benefits: Purchase of Notional Service); (
  5. c)any notional service credited under Article 22 (Retirement on Medical Grounds); (
  6. d)in the case of a member for whom a transfer value in respect of superannuation benefits in a former employment other than service referred to in Paragraph (
  7. a)is received by this Scheme, such additional service as the amount of the transfer value will purchase on the basis of actuarial tables approved by the Minister for Public Expenditure and Reform; (
  8. e)professional added years in accordance with Department of Environment Circular Letter S.6/87 and Department of Education and Science Circular Pen 03/05 and Department of Education and Science Circular Pen 23/05; (
  9. f)such additional service as may be credited by the repayment, with compound interest, of a marriage gratuity in accordance with terms approved by the Minister for Public Expenditure and Reform; (
  10. g)special leave without pay for a person under a contract to work in a programme funded or recognised by the organisation known as Irish Aid up to a maximum period of 2 years if the term of work under that contract is 6 months or longer and the person is a member of this Scheme at the beginning of the contract and the organisation purchases the service in accordance with Chapter 2 of Part 2 (Additional Voluntary Benefits: Purchase of Notional Service); (
  11. h)where a member of this Part is granted special leave without pay by the Institute in order to take up an appointment with an institute of the European Union and such special leave ceases by reason of his or her return to employment in a pensionable post in the Institute, he or she shall be entitled to reckon as service the period of service with the E.U. institution which was actual service reckonable for the purposes of the institution’s pension scheme where— (
  12. i)he or she is not awarded a pension, preserved pension, severance gratuity, compensation payment or any equivalent benefit from the E.U. institution, and (
  13. ii)the E.U. institution makes an agreed payment to the Board or Institute in respect of such service; (
  14. i)such additional service as may be credited by the repayment, with compound interest, of a gross superannuation refund received on resignation in respect of a previous period of service in accordance with terms approved by the Minister for Public Expenditure and Reform.
(4)Except as otherwise provided for in this Part, a period of unpaid leave of absence or of unpaid absence from service is not reckonable for pension purposes. Pensionable Service — Non-academic Officers and Non-officers 12.
(1)For the purposes of this Part, pensionable service in respect of non-academic officers and non-officers shall exclude service given after the age limit in the case of a member who is not a new entrant, subject to a maximum of 40 years, subject to a maximum of one years’ service in any one year and subject to Article 65 (Prohibition on Duplication of Benefits) and Article 75 (Treatment of Earlier Service), comprise the aggregate of- (
  1. a)paid service given on or after the commencement of scheme membership (not being service falling within Paragraph (
  2. c)of this paragraph) and, in the case of a member who is not a new entrant, such service shall exclude service given after reaching the age limit, provided that any period during which a member was or is a work-sharer or job-sharer shall be reckonable in the proportion which the hours worked bear to comparable whole-time hours; (
  3. b)service given in a wholetime position before the date of commencement of membership that has been purchased in accordance with Article 13 (Contributions); (
  4. c)service given in a part-time position on or after the commencement of scheme membership on the basis of the relevant provisions in Paragraph (
  5. d)to (
  6. f)or such other provisions as determined by the Minister; (
  7. d)Where the service referred to in Paragraph (
  8. c)was prior to 27 May 1977, and where the hours worked per week were 18 hours or more, the service reckons on the basis of one half of the comparable full-time service; (
  9. e)Where the service referred to in Paragraph (
  10. c)was given on or after 27 May 1977 and before 1 September 2001 in the case of an officer or before 1 April 1996 in the case of a non-officer, and where the hours worked were at least 10 hours per week, the service will reckon in the proportion which the hours worked bear to comparable full-time service; (
  11. f)Where the service referred to in Paragraph (
  12. c)was given on or after 1 September 2001 in the case of an officer or 1 April 1996 in the case of a non-officer, all hours worked are reckonable in the proportion which the hours worked bear to comparable full-time service; (
  13. g)qualifying days given by non-officers on payment of the appropriate contributions; (
  14. h)service given in a part-time position before the date of commencement of scheme membership for which contributions have been paid in accordance with Article 13, the amount of service to be determined in accordance with paragraphs (
  15. d)to (
  16. f)or such other provision as determined by the Minister; (
  17. i)in the case of part-time staff who are in Limited Membership and resign, retire or die while serving on a part-time basis, service is credited as one full year for each year in service, but final salary is calculated in accordance with Article 7
(2)(e). In Paragraph
(1)(g), “qualifying days” means the number of days in that financial year for which a non-officer was required to serve prior to 2001 in order to be made pensionable.
(2)No member is entitled to a period of pensionable service, other than ill-health added years awarded on retirement on medical grounds as defined in Article 22, unless the appropriate contributions have been paid. Transferred Service and Additional Notional Pensionable Service
(3)The following actual or notional pensionable service may be added to actual service in this Scheme subject to the relevant conditions, the limit on reckonable service of 40 years and a maximum aggregate added years under paragraphs (
  1. c)and (
  2. e)of 10 years— (
  3. a)service which is pensionable (or but for the condition that it is less than the vesting period would be pensionable) under an approved pension scheme and has been transferred to this Scheme under the Transfer Networks; (
  4. b)notional service which a member may opt to purchase in accordance with Chapter 2 of Part 2 (Additional Voluntary Benefits: Purchase of Notional Service); (
  5. c)any notional service credited under Article 22 (Retirement on Medical Grounds); (
  6. d)in the case of a member for whom a transfer value in respect of superannuation benefits in a former employment other than service referred to in Paragraph (
  7. a)is received by this Scheme, such additional service as the amount of the transfer value will purchase on the basis of actuarial tables approved by the Minister for Public Expenditure and Reform; (
  8. e)in the case of Officers, professional added years in accordance with Department of Environment Circular S. 6/87 and Department of Education and Science Circular Pen 03/05 and Department of Education and Science Circular PEN 23/05; (
  9. f)Such additional service as may be credited by the repayment, with compound interest, of a marriage gratuity in accordance with terms approved by the Minister for Public Expenditure and Reform; (
  10. g)special leave without pay for a person under a contract to work in a programme funded or recognised by the organisation known as Irish Aid up to a maximum period of 2 years if the term of work under that contract is 6 months or longer and the person is a member of this Scheme at the beginning of the contract and the organisation purchases the service in accordance with Chapter 2 of Part 2 (Additional Voluntary Benefits: Purchase of Notional Service); (
  11. h)Where a member of this Part is granted special leave without pay by the Board or Institute in order to take up an appointment with an institute of the European Union and such special leave ceases by reason of his or her return to employment in a pensionable post in the Board or Institute, he or she shall be entitled to reckon as service the period of service with the E.U. institution which was actual service reckonable for the purposes of the institution’s pension scheme where— (
  12. i)he or she is not awarded a pension, preserved pension, severance gratuity, compensation payment or any equivalent benefit from the E.U. institution, and (
  13. ii)the E.U. institution makes an agreed payment to the Board or Institute in respect of such service; (
  14. i)Such additional service as may be credited by the repayment, with compound interest, of a gross superannuation refund received on resignation in respect of a previous period of service in accordance with terms approved by the Minister for Public Expenditure and Reform.
(4)Except as otherwise provided for in this Part, a period of unpaid leave of absence or of unpaid absence from service is not reckonable for pension purposes. Contributions 13.
(1)Contributions under this Part for service given after entry to the Scheme membership are: (
  1. a)in the case of members who are not fully insured, 5% of remuneration; (
  2. b)in the case of members who are fully insured, 1.5% of remuneration and 3.5% of net remuneration; (
  3. c)in the case of part-time members to whom Limited Membership applies, under the terms of the Department of Education and Science Circular Letter 30/99 or Department of Education and Science Circular Letter 24/08, 1.5% of actual remuneration and 3.5% of net actual remuneration; (
  4. d)in the case of part-time members who are fully insured and the revised arrangements for certain part-time public servants applies, under the terms of Department of Education and Science Circular letter 25/08, 1.5% of remuneration and 3.5% of net remuneration multiplied in each case by the proportion the contract hours bear to the wholetime equivalent hours; (
  5. e)in the case of a part-time member who pays contributions in accordance with Paragraph (
  6. c)and subsequently becomes wholetime, he or she must pay the appropriate pro-rata contributions in accordance with Paragraph (d); (
  7. f)Where in respect of any members referred to in paragraphs (
  8. a)and (b), in respect of any period that that member was not working on a full-time basis, contributions are adjusted by proportion that the number of hours worked bears to comparable whole-time hours, in accordance with Paragraph (d).
(2)Contributions under this Part for service given prior to entry to Scheme membership are: (
  1. a)in the case of officers and established non-officers who are not fully insured- (
  2. i)in the case of temporary whole-time service, 2.5% of historic pay for any reckonable service given up to 31 December 1985 and 5% of historic pay for any reckonable service given after that date; (
  3. ii)in the case of reckonable part-time service, 5% of historic pay for any reckonable service; (iii) where there is a liability for contributions under subparagraph (
  4. a)(
  5. i)or (ii), he or she should receive a notification that the contributions outstanding should be paid over a specified period of time; (
  6. iv)where the outstanding contributions are not paid within the specified period in Paragraph (iii), compound interest shall be applied to any outstanding balance. Any outstanding contributions together with compound interest shall be deducted from the benefits payable under this Scheme. In this Paragraph:— “the specified period” is a period equal to the period of service prior to entry to this Scheme, and, “historic pay” means the actual remuneration, without adjustment, paid to the member on the date the service was given and “historic net pay” means the amount by which historic pay exceeds the rate of contributory State Pension payable at that time; (
  7. b)In the case of non-officers who are fully insured: (
  8. i)in the case of non-officers who were admitted to membership of this Scheme before 1 April 1996 and who have prior full-time service to be purchased the rate of contribution is 4% of historic pay for service given up to 26 May 1977 and 1.5% of historic pay plus 3.5% of historic net pay for service given from 27 May 1977 to 31 March 1996; (
  9. ii)in the case of non-officers who were admitted to this Scheme after 1 April 1996, and who have prior part-time service to be purchased, the rate of contribution is 1.5% of actual remuneration plus 3.5% of net actual remuneration; (iii) in the case of non-officers who opted to join in accordance with Department of Education and Science Circular Letter 25/2008, after 1 April 1996, and who have prior part-time service to be purchased, the rate of contribution is 1.5% of remuneration plus 3.5% of net remuneration multiplied in each case by the proportion the contract hours bear to the wholetime hours, but in respect of service given prior to 1 April 1996, at the remuneration and contributory State Pension rates on 1 April 1996; (
  10. iv)where there is a liability for contributions under Paragraph (i), (
  11. ii)or (iii), or additional contributions under Part 2 membership for certain part-time public servants, he or she should be presented with the notification to pay the necessary contributions. The member should be informed in writing that he or she must pay the contributions over a specified period of time; (
  12. v)where there is a liability for contributions under Paragraph (
  13. i)or (
  14. ii)and where the outstanding contribution is not paid within the specified period of time under Paragraph (iv), compound interest shall be applied to any outstanding balance. Any outstanding balance including compound interest shall be deducted from any benefits payable under this Scheme; (
  15. vi)where there is a liability for contributions under Paragraph (iii) and where the outstanding contributions are not paid within the specified period of time under Paragraph (iv), the outstanding liability will be determined by the salary and contributory State Pension rates applicable on the date of payment. Any outstanding liability shall be deducted from any benefit payable under this Scheme, based on the salary and contributory State Pension rates applicable at the time of the payment of the benefit. (
  16. c)in the case of members, other than non-officers who are fully insured- (
  17. i)in the case of wholetime members who had prior service, the rate of contribution is 1.5% of remuneration and 3.5% of net remuneration for each year of liability; (
  18. ii)where there is a liability for past service under Paragraph (i), and a delay in notification is not the fault of the member, the relevant contributions should be calculated on the basis of the remuneration and contributory State Pension rates applicable on the date which is three months after the date the member became pensionable; (iii) in the case of members who had prior part-time service before 1 September 2001 the rate of contribution is the rate set out in Paragraph (
  19. i)but based on remuneration and contributory State pension rate on 20 December 2001 or the remuneration held and the contributory State Pension rate in force within three months of appointment to a pensionable post, whichever is the more favourable; (
  20. iv)where there is a liability for contributions under Paragraph (
  21. i)or (iii), and the member has not been formally notified by the Scheme administrator of the relevant contributions outstanding, he or she shall be given three months to pay the outstanding contributions from the date of notification; (
  22. v)if the contributions due exceed 20% of the Officers gross annual salary, the three month period can be extended to ensure that the payments are maintained below the 20% threshold; (
  23. vi)in giving a member notice of a liability for outstanding contributions under Paragraph (iv), the Scheme administrator shall inform the member in writing that if the sum outstanding is not paid in full within the period under Paragraph (
  24. iv)or (v), compound interest will accrue on any outstanding balance from the date the period expires; (vii) where there is a liability for contributions under Paragraph (
  25. i)or (iii) and where the outstanding contributions are not paid within the specified period of time referred to in Paragraph (
  26. iv)or (v), compound interest will be applied to any outstanding contributions. Any outstanding liability including compound interest will be deducted from any benefit payable under the scheme; (viii) where there is a liability for contributions under Department of Education and Science Circular Letter 25/2008, he or she should be presented with the notification to pay the necessary contributions. The member should be informed in writing by the Board or Institute that he or she must pay the contributions in accordance with the time limits set out in that Circular or if the member is notified, on or after 1 September 2014, of contributions due, he or she must pay the necessary contributions in accordance with the time limits set out in Department of Education and Skills Circular Letter 62/2014; (
  27. ix)if the full liability for outstanding contributions under Paragraph (viii) is not discharged in accordance with the time limits referred to in that Paragraph, the outstanding liability will be determined by salary and contributory State Pension rates applicable on the date of payment. Any outstanding liability will be deducted from any benefits payable under this Scheme based on the salary and contributory State Pension rates applicable at the date of payment of the benefits.
(3)(
  1. a)Where a member is in receipt of a reduced rate of remuneration because of absence from employment during a period in respect of which the member was in receipt of sick pay, the contributions in respect of that period will be calculated by reference to the rate of remuneration payable to him or her if he or she were not so absent. (
  2. b)No contributions are payable during a period in respect of which a member is in receipt of Temporary Rehabilitation Remuneration. Refund of Contributions in certain cases
(4)(
  1. a)Where a member who has not completed the vesting period— (
  2. i)whose active membership of this Scheme ceases other than on medical grounds or death, and (
  3. ii)who does not transfer his or her pensionable service in accordance with the Transfer Network, his or her contributions (including contributions paid under Part 3 (Survivors’ and Children’s Benefits)) shall be returned, without interest, to him or her by the Board or Institute less an amount equal to any income tax or other statutory liability. Accordingly the person is, except where Paragraph
(5)applies, not entitled to receive any further benefit under this Scheme in respect of the period of such membership.
(5)Where a person— (a) has had contributions returned under Paragraph
(4), (
  1. b)is subsequently re-employed before 21 May 2008 as a pensionable member in this Scheme or in another Public Service Pension Scheme to which the service may be transferred, and (
  2. i)pays such amount to the Board or Institute as would, on the date of payment or of the final payment where Paragraph
(4)applies, represent the gross amount of contributions paid to him or her with, compound interest on such amount as may be specified by the Board or Institute and such rate of interest as determined by the Minister for Public Expenditure and Reform, then he or she shall have his or her pensionable service, referred to in Paragraph
(4), restored. (
  1. c)is subsequently re-employed after 21 May 2008 as a pensionable member in this Scheme or in another Public Service Pension Scheme to which the service may be transferred, and (
  2. i)where the period of service being restored has been given since 1 September 2001 in the case of an officer or since 1 April 1996 in the case of a non-officer, the period will be restored through paying contributions to the Board or Institute on the basis of wholetime equivalent pay rates current at the time of payment or (
  3. ii)where the period of service being restored has been given prior to 1 September 2001 in the case of an officer or prior to 1 April 1996 in the case of a non-officer, the service will be restored by payment of such amount to the Board or Institute as would, on the date of payment or of the final payment, represent the amount of gross contributions paid to him or her with compound interest on such amount and at such rate per annum as may be specified by Board or Institute with the approval of the Minister for Public Expenditure and Reform.
(6)For the purposes of Paragraph
(5), the Board or Institute may at its discretion agree to accept payment of the amount concerned in more than one payment but, unless otherwise provided for in this Article, compound interest will continue to apply on all outstanding contributions. Pension Calculation on Retirement 14.
(1)A member who is not fully insured who retires having attained the minimum pension age shall be eligible to receive a pension of an amount per annum calculated at the rate of 1/80th of his or her pensionable remuneration at retirement for each year of pensionable service.
(2)Subject to Paragraphs
(3)and
(4), a member who is fully insured and has a pension in payment on or after 1 January 2004, or retires on or after that date having completed the vesting period and having attained the minimum pension age, shall be eligible to receive a pension of an amount per annum calculated in accordance with the formula: [A x C / 200] + [B x C / 80], where A is (
  1. a)if the member’s pensionable remuneration is less than or equal to 3 and 1/3rd times the annual rate of contributory State Pension payable on the last day of the member’s pensionable service, the amount of the member’s pensionable remuneration; or (
  2. b)if the member’s pensionable remuneration exceeds 3 and 1/3rd times the annual rate of contributory State Pension payable on the last day of the member’s pensionable service, that part of the member’s pensionable remuneration which equals 3 and 1/3rd times the rate of contributory State Pension; B is that part (if any) of the member’s pensionable remuneration which exceeds 3 and 1/3rd times the annual rate of contributory State Pension payable on the last day of the member’s pensionable service; and C is the amount of the member’s pensionable service, subject to a maximum of 40 years.
(3)Where a former member who was fully insured and who had an entitlement to a pension prior to 1 January 2004, that pension in respect of any period in payment prior to 1 January 2004 is calculated as 1/80th of his or her net pensionable remuneration at retirement for each year of pensionable service.
(4)Where a member or former member has Limited Membership the pension is calculated as 1/80th of his or her net pensionable remuneration at retirement for each year of pensionable service. Lump Sum Calculation on Retirement 15.
(1)A member who retires having attained the minimum pension age shall be eligible to receive a lump sum calculated at the rate of 3/80th of pensionable remuneration for each year of pensionable service subject to a maximum of 120/80th.
(2)Where a general increase in pay becomes effective within a period of 3 months following the member’s 65th birthday and the former member who has opted to retire on his or her 65th birthday is alive on the date the increase becomes effective, the lump sum determined under Paragraph
(1)may be adjusted to take into account the pensionable remuneration which would have applied on the date such general increase becomes effective. Balancing Gratuity on Death in Retirement 16.
(1)If the person who has been granted a pension and lump sum dies and the aggregate amount of— (
  1. a)pension paid or payable (including any amount which would have been payable had the provisions of Article 63 (Employment subsequent to Resignation or Retirement) or Article 64 (Re-employment of a Pensioner by a Public Service Body) not applied, and (
  2. b)the lump sum (before any deductions are made for non-periodic contributions in respect of survivor’s benefits or other contributions deducted from the lump sum) is less than the gratuity which would have been granted to his or her legal personal representative, had the former member died on the date of his or her retirement if calculated in accordance with Article 24
(1)(a), (Death Gratuity on Death in Service), the legal personal representative shall be eligible to receive a gratuity equal to the deficiency. Preservation of Benefits 17.
(1)Where a member ceases to be an active member after completing the vesting period before preserved pension age other than— (
  1. a)on retirement on medical grounds with immediate pension, having completed the ill-health vesting period or (
  2. b)not having completed the ill-health vesting period and having opted in writing for the gratuities under Article 22
(2), (Retirement on Medical Grounds), he or she will, on attaining the preserved pension age, be eligible to receive a preserved pension and preserved lump sum, provided that— (
  1. i)he or she does not receive any other benefit in respect of the service which gave rise to preserved pension or lump sum, and (
  2. ii)that service is not reckoned for pension purposes by him or her in another employment in any public service pension scheme.
(2)Where a member to whom Paragraph
(1)applies and provided that member became a Part 2 member before 1 February 1995, he or she may, in writing, waive the entitlement to preserved pension and preserved lump sum and apply to have his or her superannuation contributions returned to him or her by the Board or Institute. On receipt of the member’s application, the Board or Institute shall return the relevant contributions to the former member, less an amount equal to income tax or any other statutory liability, and the Board or Institute shall not grant any other benefit to or in respect of the former member. Preserved Pension Calculation including Preserved Pension payable on Medical Grounds 18.
(1)A preserved pension shall be the amount which would have been awarded to the former member under Article 14 (Pension Calculation on Retirement) if he or she had attained minimum pension age on the date of resignation, as adjusted in accordance with Article 71 (Adjustment to Pensions) in the interval between the date of resignation and the date of attaining preserved pension age.
(2)A preserved pension shall be awarded to the former member on attaining preserved pension age and on application being made by him or her. Where the former member dies on or after attaining the preserved pension age without having applied for the preserved pension, an amount equal to the preserved pension which would have been payable between the preserved pension age and the date of death shall be payable to the legal personal representative of the former member on valid application being made.
(3)Where a person to whom Paragraph
(1)applies incurs permanent ill-health and satisfies the Board or Institute that, if still serving, he or she would be eligible to retire on medical grounds under Article 22
(7), (Retirement on Medical Grounds) then a preserved pension and preserved lump sum may be paid with effect from the date, without the award of ill-health added years, (not earlier than the date of the receipt by the Board or Institute of the former member’s application) on which the Board or Institute is so satisfied.
(4)Where a preserved pension is granted to a person in accordance with Paragraph
(3), the Board or Institute may, at any time after the person is awarded the pension and before the person has reached the preserved pension age, review or further review the matter and upon such reviews— (
  1. a)where the pension is being paid and the Board or Institute is satisfied that, had the application been made at the date of the review (or further review), such application would not have been granted, the Board or Institute shall grant no further payments of pension from the date of the review until the person attains the preserved pension age, or (
  2. b)where the payment of the pension has ceased in accordance with Paragraph (a), and the Board or Institute is satisfied that, had such application been made at the date of the further review the application would have been allowed, payment of the pension shall be recommenced, from the date of the further review. Preserved Lump Sum or Preserved Death Gratuity 19.
(1)The amount of a preserved lump sum or preserved death gratuity shall be the amount which would have been awarded to the former member under Article 15 (Lump Sum Calculation on Retirement) if he or she had attained minimum pension age on the date of resignation, as adjusted by reference to Article 71 (Adjustment to Pensions) in the interval between the date of resignation and the date— (a) on which he or she attains the preserved pension age, in the case of a preserved lump sum, or (b) of his or her death before preserved pension age, in the case of a preserved death gratuity.
(2)A lump sum shall be awarded to the former member on attaining preserved pension age and on application being made by him or her or in the event that he or she dies before reaching that age, a preserved death gratuity shall be payable in respect of the member on application by his or her legal personal representative. Split Pensions in this Scheme 20.
(1)(
  1. a)A new entrant who is entitled to preserved benefits payable at age 60 in respect of earlier service as a member, or (
  2. b)a fully insured member who is entitled to preserved benefits as a member during which service he or she was not fully insured, may opt in writing, before any benefit falls due for payment, to retain entitlement to the preserved benefits in this Scheme subject to— (
  3. i)payment of the preserved pension not commencing before the date on which his or her membership of the Scheme ceases, (
  4. ii)in the event of death in service, for the purposes of Article 24
(1)(a), (Death Gratuity on Death in Service) actual annual remuneration is reduced by an amount calculated as 3/80th of pensionable remuneration, as adjusted in accordance with Article 71 (Adjustment to Pensions), at date of death for each year of earlier service as a scheme member, and (iii) in the event of death in service, the aggregate of the preserved death gratuity and the death gratuity shall not exceed the amount of gratuity calculated on the basis of 40 years pensionable service.
(2)In the absence of receipt of a valid option under Paragraph
(1)the Board or Institute will pay the benefits due on the basis of the aggregate of the 2 periods of service. Cost Neutral Early Retirement 21.
(1)This Article shall be deemed to have come into operation on 1 April 2004.
(2)(a) In this Article— a member has attained the “specified age” where he or she has attained an age such that the difference between that age and his or her preserved pension age is 10 years or less; “cost neutral early retirement” means retirement in the circumstances and under the conditions set out in the relevant circulars and in respect of which retirement provision is made by that circular for eligibility for the payment of certain benefits; “relevant circulars” mean Department of Education and Science Circular Letter PEN 05/05 and Department of Education and Science Circular Letter Pen 24/05.
(3)Where— (
  1. a)on or after 1 April 2004, a member, having completed the vesting period, resigns and on the date on which that resignation has effect he or she has not attained the preserved pension age but has attained or will have attained the specified age, and (
  2. b)before the date on which that resignation has effect, the member had applied in writing to the Board or Institute to have his or her pension and lump sum benefits paid with effect from that date, and (
  3. c)the Board or Institute agrees to those benefits being so paid, then those benefits shall be calculated by reference to the calculation of the member’s preserved benefits but the amount of each benefit shall be reduced by reference to the actuarial table in Paragraph
(6)and the benefits shall be paid in accordance with the provisions of Paragraphs
(4)to
(12).
(4)In this Article, a reference to an application for cost neutral early retirement being granted is a reference to such an application that is made, and which is granted, in accordance with the relevant circular. Benefits under Cost Neutral Early Retirement
(5)Subject to Paragraphs
(9)to
(11), where an application for cost neutral early retirement by a member is granted, the amount of lump sum and pension payable to the member shall be the amount, if any, arrived at by the formula: [A + ((B/365) x (C — A))] x D where A is the actuarial reduction factor in relation to pension or lump sum specified in— (a) column
(2)or
(3), as the case may be, of the Table in Paragraph 6(
  1. a)of this Article in the case of members who have a preserved pension age of 60, or (
  2. b)column
(2)or
(3), as the case may be, of the Table in Paragraph 6 (b) of this Article in the case of members who have a preserved pension age of 65 B is the number of days since the member’s last birthday, C is the relevant actuarial reduction factor specified in the definition of “A”, but, for the purposes of this definition, a reference in column
(1)of Table(
  1. a)or (
  2. b)to an age of the member shall be read as a reference to that age at the member’s next birthday, and D is the preserved benefit the member would be entitled to receive based on service referred to in Article 17 (Preservation of Benefits) and without the application of an actuarial reduction.
(6)TABLES Factors to be applied to preserved benefits to derive actuarially reduced benefits. (
  1. a)Members with a preserved age of 60 Age last birthday Pension Lump sum 50 62. 4% 82. 2% 51 65. 1% 83. 9% 52 67. 9% 85. 5% 53 71. 0% 87. 2% 54 74. 3% 88. 9% 55 77. 8% 90. 7% 56 81. 6% 92. 4% 57 85. 7% 94. 3% 58 90. 1% 96. 1% 59 94. 8% 98. 0% (
  2. b)Members with a preserved age of 65 Age last birthday Pension Lump sum 55 58. 2% 82. 4% 56 61. 1% 84. 0% 57 64. 1% 85. 6% 58 67. 4% 87. 3% 59 71. 0% 89. 0% 60 74. 8% 90. 7% 61 79. 0% 92. 5% 62 83. 6% 94. 3% 63 88. 5% 96. 1% 64 94. 0% 98. 0% The values in these tables may be amended by a determination from time to time of the Minister for Public Expenditure and Reform, from an effective date specified by that Minister.
(7)Where an application for cost neutral early retirement by a member is granted, the relevant actuarial reduction factor shall apply for the lifetime of the payment of the pension and the member shall not be entitled to receive a preserved pension on reaching the preserved pension age.
(8)Where an application for cost neutral early retirement by a member is granted, a supplementary pension in accordance with Article 23 (Supplementary Pension) may be payable to the former member but not before reaching his or her preserved pension age. Purchase of Notional Service and Cost Neutral Early Retirement
(9)Where a member, who is not a new entrant, is purchasing notional service in accordance with Chapter 2 of this Part (Additional Voluntary Benefits) on the basis of retiring on attaining 65 years of age and his or her application for cost neutral early retirement is granted then, in determining pensionable service for the purpose of the formula specified in Paragraph
(5), the notional purchase actuarial reduction factors appropriate to retirement at 60 years of age shall be applied to the proportionate amount of notional service purchased at the time of resignation or, where purchase is being made by way of lump sum, the amount of notional service contracted for, and that figure shall be added to actual pensionable service.
(10)Where a member, other than a person to whom Paragraph
(1)applies, is purchasing notional service in accordance with Chapter 2 of this Part (Additional Voluntary Benefits) and his or her application for cost neutral early retirement is granted then, in determining pensionable service for the purpose of the formula specified in Paragraph
(5), the proportionate amount of notional service purchased at the time of resignation or, where purchase is being made by way of lump sum, the amount of notional service contracted for, shall be added to actual pensionable service.
(11)Where a person who has been awarded Professional Added Years opts for cost neutral early retirement two reductions will apply. Firstly, the appropriate reduction arrangements (under the relevant Added Years Scheme) which apply in the case of termination of service below minimum pension age will apply. Secondly, the resultant service (if any) will then be added to actual service and the relevant cost neutral early retirement factor in the relevant Table in Paragraph 6 will be applied to the preserved benefits derived from the aggregate service. Restriction on reckoning of service on subsequent employment.
(12)Notwithstanding anything in Article 11 and Article 12 (Pensionable Service), where a person retires on foot of an application for cost neutral early retirement that has been granted and subsequently is appointed to a pensionable post, pensionable service in respect of which that application was granted shall not be reckonable for the purposes of calculating pensionable service on his or her future retirement or for transferring service in accordance with the Transfer Network. Retirement on Medical Grounds 22.
(1)A member who has completed at least one year’s actual pensionable service and less than the vesting period who ceases to be an active member on retirement on medical grounds in accordance with Paragraph
(7)shall be eligible to receive a gratuity of 1/12th of pensionable remuneration at retirement for each year of pensionable service.
(2)A member who has completed the vesting period but not the ill-health vesting period who ceases to be an active member on retirement on medical grounds in accordance with Paragraph
(7)shall be eligible to receive a gratuity of 1/12th of pensionable remuneration for each year of pensionable service and, in addition, a gratuity equal to 3/80th of pensionable remuneration for each year of pensionable service, provided the member opts in writing to accept such gratuities in lieu of any preserved benefits under the scheme.
(3)A member who has completed the ill-health vesting period and who ceases to be an active member on retirement on medical grounds in accordance with Paragraph
(7), may have a period of notional service (to be referred to as “ill-health added years”) as provided for in Paragraph
(4), added to his or her pensionable service and have pension and lump sum payable from a date as determined by the Board or Institute.
(4)The ill-health added years shall be calculated as follows— (
  1. a)a member whose actual pensionable service is between 5 and 10 years will be allowed an equivalent amount of ill-health added years, provided such added years does not exceed the additional amount of pensionable service the member would have had, if he or she served to age 65 or, if earlier, the date on which the member’s contract of employment would expire; (
  2. b)a member whose actual pensionable service is between 10 and 20 years will be allowed the more favourable of— (
  3. i)added years equal to the period by which 20 years exceeds the member’s actual pensionable service, provided such added years does not exceed the additional amount of pensionable service the member would have had if he or she had served to 65 or, if earlier, to the date on which his or her contract of employment would expire; or (
  4. ii)6years and 243 days, the added years not to exceed the additional amount of pensionable service the member would have had if he or she served to age 60 or, if earlier, to the date his or her contract of employment would expire; (
  5. c)A member who has more than 20 years of actual pensionable service at retirement will be allowed added years, whichever is the lesser of— (i)6 years and 243 days, or (
  6. ii)the amount of additional service the member would have had, if he or she had served to age 60, or, if earlier, to the date on which his or her contract of employment would expire.
(5)Where there is a limit stipulated for the total amount of added years in Paragraph 4 by reference to potential service to age 60 or 65, such years will be calculated in respect of job-sharing, work-sharing or part-time members as provided for in Department of Public Expenditure and Reform Circular 11/2012.
(6)In calculating added years under Paragraph
(4), service which is transferred under the Transfer Networks or service in respect of which an application has been received by the Board or Institute to transfer service shall be taken into account by the Board or Institute as if it was actual pensionable service.
(7)Subject to the provisions of the ill-health retirement procedures of the Board or Institute as approved from time to time by the Minister, where a member ceases to be an active member on retirement on medical grounds, a benefit under this Article shall only be paid where the following conditions are met— (
  1. a)Medical evidence must be supplied, in relation to which the Board or Institute must be satisfied that the member is incapable due to infirmity of mind or body of discharging the duties of his or her post and that the infirmity is likely to be permanent. The member must, when requested by the Board or Institute, undergo examination by a registered medical practitioner and his or her case must be assessed by an Occupational Physician nominated by the Board or Institute. The Occupational Physician will make a recommendation to the Board or Institute based on the evidence available; (
  2. b)the retirement must be wholly due to the infirmity; (
  3. c)the infirmity must not be caused by the member’s own fault or negligence; (
  4. d)the member must not have made a false declaration about his or her health nor have supressed a material fact about his or her health when applying to take up a post in the Board or Institute; (
  5. e)the decision to approve an application for retirement on medical ground is made by the Board or Institute based on the recommendation of the Occupational Physician.
(8)Where any of the conditions in Paragraph
(7)are not met, Articles 14 (Pension Calculation on Retirement) and 15 (Lump Sum Calculation on Retirement) or Articles 17 (Preservation of Benefits), 18 (Preserved Pension Calculation etc.), 19 (Preserved Lump Sum etc.) or 21 (Cost Neutral Early Retirement), shall apply, as appropriate, in lieu of benefits under this Article.
(9)(
  1. a)A member who ceases to be an active member on retirement on medical grounds and is in receipt of ill-health retirement pension benefit, may from time to time be required by the Board or Institute to submit medical evidence of the continued existence of the ill-health, and may be required to attend for medical examination. (
  2. b)Prior to taking up any post in a Board or Institute, following application for and provisional appointment to such a post in the case of a former member to whom Paragraph (
  3. a)applies, he or she must submit fresh medical evidence to the Occupational Physician nominated by the Board or Institute. (
  4. c)If the Occupational Physician deems the former member medically fit to be employed, (
  5. i)Pensions benefits in payment will cease immediately on taking up a post under Paragraph (b), (
  6. ii)future pension and lump sum benefits will be based on actual service and will not include the notional ill-health added years in the calculation and (iii) the lump sum awarded on subsequent retirement will be reduced by the amount of the lump sum paid on the occurrence of the first retirement. (
  7. d)If a member fails or refuses to submit medical evidence of the continued existence of the ill-health and/or attend for medical examination the pension benefits in payment will cease. Supplementary Pension 23.
(1)This Article refers to a member who— (
  1. a)is fully insured as a member of this Scheme, or, (
  2. b)whose pension is calculated on a combination of service provided when the person was not fully insured and of service provided when the person was fully insured under this Scheme, and Who, subject to Paragraph
(2), is in receipt of a pension under Article 14 (Pension Calculation on Retirement), 21 (Cost Neutral Early Retirement) or 22 (Retirement on Medical Grounds) or a preserved pension.
(2)Where a member to whom Paragraph
(1)applies— (
  1. a)for reasons outside of his or her control, fails to qualify for a Social Welfare Benefit or qualifies for a Social Welfare benefit at a reduced rate, (
  2. b)is unemployed and (
  3. c)other than a person in receipt of a pension under Article 22 (Retirement on Medical Grounds), has reached the preserved pension age, then, so long as the Board or Institute is satisfied that the pre-conditions set out in this Article are met, the former member may, at the discretion of the Board or Institute, be paid a supplementary pension.
(3)The amount of supplementary pension payable shall be the amount, if any, arrived at by the formula: A — (B + C) where— A is the amount of pension or preserved pension which would have been payable to the former member, in respect of the period for which he or she was a fully insured member, if he or she had not been fully insured; B is the amount of pension actually payable to the former member, in respect of the period for which he or she was a fully insured member, and C is the amount of personal Social Welfare Benefit payable to the former member.
(4)A member who is in receipt of a supplementary pension under this Article, is obliged to inform the Board or Institute if circumstances change which would affect his or her eligibility for a supplementary pension or which would impact on the amount of supplementary pension for which he or she is eligible.
(5)The Board or Institute shall review supplementary pensions in payment periodically and shall confirm whether or not a supplementary pension should continue in payment and the rate of such payment (if any). Death Gratuity on Death in Service 24.
(1)Subject to Article 20 (Split Pensions in this Scheme), if a member dies while an active member, his or her legal personal representative shall be eligible, subject to Paragraph
(3), to receive a death gratuity which will be the greater of— (
  1. a)his or her actual annual remuneration payable at date of death, (
  2. b)the lump sum that would have been payable had the member retired on medical grounds on the date of his or her death, or (
  3. c)in the case of a non-officer who dies in service after 23 February 1996, a sum not exceeding 97.43% of the second point of the Local Authority Craftworker’s pay scale or from such dates as may be fixed from time to time by the Minister, such other sum as may be determined by the Minister with the consent of the Minister for Public Expenditure and Reform, and in the case of a part-time member, a job-sharer or a work-sharer, the provisions of Department of Public Expenditure and Reform Circular 11/2012 will apply.
(2)Notwithstanding the provisions of Paragraph
(1), the gratuity may, in respect of a member who dies in service on or after 1 January 1986 and who is married or in a civil partnership at date of death, be granted at the discretion of the Board or Institute, with the approval of the Minister, but subject to Paragraph
(3), to the spouse or civil partner, as appropriate.
(3)Payment of a Death Gratuity under this Article, is subject to compliance with the requirements of the Office of the Paymaster General. Surrender of Portion of Pension 25. A member who retires may surrender a portion of their pension to a civil partner, spouse or specified dependant in accordance with the terms and conditions approved by the Minister from time to time with the consent of the Minister for Public Expenditure and Reform. Gratuity or Allowance in Case of Injury 26.
(1)Where a member is injured— (
  1. a)in the actual discharge of his or her duty, and (
  2. b)without his or her own default, and (
  3. c)by some injury attributable solely to the nature of his or her duty, the Board or Institute may grant to him or her, and, if within seven years after the date of the injury, he or she dies as a direct result thereof, to his or her spouse, civil partner, father or mother, if wholly dependent on him or her at the time of his or her death, and to or in respect of his or her children, or any of them, such gratuity or allowance in money for life or for a limited period as the Board or Institute may consider reasonable and as may be sanctioned by the Minister either generally or in any particular case.
(2)Where an allowance is granted under this Article to, or in respect of, an injured person and there is also payable to, or in respect of him or her, all or any of the following: (
  1. a)any other pension, allowance or temporary rehabilitation remuneration payable by the Board or Institute, (
  2. b)any lump sum or gratuity so payable, (c)(
  3. i)any amount so payable by way of compensation under section 97 of the Social Welfare Consolidation Act 2005 , or by way of injury benefit or disablement benefit under Chapter 13 of Part 2 of the Social Welfare Consolidation Act 2005 , (
  4. ii)State Pension (contributory), retirement pension, invalidity pension, illness benefit, disability benefit or unemployment benefit, and (
  5. d)where he or she has died, any pension payable to his or her spouse or civil partner under Chapter 13 of Part 2 of the Social Welfare Consolidation Act 2005 , the allowance under this article together with so much as may be equivalent to whatever is also payable as aforesaid shall not exceed five-sixths of the remuneration (inclusive of the money value of emoluments (being any apartments, rations or other perquisites in kind), if any) of the position in which he or she received the injury. Chapter 2 Additional Voluntary Benefits: Purchase of Notional Service in this Scheme Purchase of Notional Service — Commencement (Chapter 2) 27.
(1)This Chapter shall be deemed to have come into operation on 27 May 1977. Purchase of Notional Service —Interpretation 28.
(1)For the purposes of this Chapter— “1981 arrangements” means the arrangements, set out in S.I. 421/1986 concerning purchase of service, introduced with effect from 2 February 1981; “1990 arrangements” means the arrangements, set out in S.I. 184/1992 concerning purchase of service, introduced with effect from 1 July 1990; “regular part-time” means, in relation to a member of Part 2, (Members Personal Pension Provisions) a member who has been working part-time for not less than 2 consecutive years under a regular part time contract and has an established part-time work pattern as a proportion of full time attendance; “relevant age” means— (a)65 years of age in the case of a new entrant or in the case of a member, other than a new entrant, who opts to purchase service in accordance with the appropriate Table in Schedule 1, being a Table the heading of which specifies the age of 65; (b)60 years of age in the case of members, who are not new entrants and who opt to purchase service in accordance with the appropriate Table in Schedule 1, being a Table the heading of which specifies the age of 60. Purchase of Notional Service — Application of Chapter 2 29.
(1)This Chapter applies to members of Part 2 (Members Personal Pension Provisions) who are giving pensionable service on or after 2 February 1981, and who— (
  1. a)are in permanent, temporary full time or job-sharing positions or, from 20 October 2006, are in work-sharing positions or in regular part-time posts; (
  2. b)would have not less than 9 years’ actual pensionable service (excluding purchased notional service) by the time they attain the relevant age; (
  3. c)subject to Article 30
(10)(Purchase of Notional Service — General Conditions), are not on sick leave or suspended from duty (either with or without pay); (
  1. d)are not disqualified by virtue of having received, or having an entitlement to, retained benefits within the meaning of Schedule 2 (Limits on the amount of Service which may be Purchased); and (
  2. e)exercise a valid option in accordance with this Chapter. Purchase of Notional Service — General Conditions 30.
(1)The service which may be purchased under this Chapter shall not exceed the limits specified in Schedule 2.
(2)(
  1. a)An option to purchase service by periodic deductions from salary may be exercised at any time during the member’s service, provided that— (
  2. i)he or she is in appropriate service at the time of exercise of the option, (
  3. ii)not less than 2 years will elapse between the date of the member’s next birthday and the date on which the member will reach the relevant age, and (iii) without the purchase of service under this Chapter he or she would not have 40 years pensionable service before reaching the relevant age. (
  4. b)For the purposes of Paragraph (a), “appropriate service” means— (
  5. i)pensionable service given as member in a pensionable full time or job-sharing capacity; (
  6. ii)pensionable service given on or after 20 October 2006 as a pensionable worksharing or a regular part-time member.
(3)An option to purchase service by lump sum payment may be exercised while a person is a member of Part 2 subject to the following conditions: (
  1. a)where the option is exercised on or after 20 October 2006, it shall be exercised— (
  2. i)by way of a lump sum payment, no more than once during each year, provided that— (I) the amount of contribution is not less than 10% of the member’s salary or net salary, as appropriate, or (II) where the amount of the contribution that would be required to purchase all of the service that is capable of being purchased under this Chapter is less than 10% of the member’s salary or net salary, as appropriate, the member shall purchase all of the service capable of being so purchased; or (
  3. ii)by way of a lump sum payment where a member has been on a period of leave without pay, in order to reckon such period or such shorter period as the member chooses, provided that it is exercised within 6 months of return to duty following such period of leave, and the period of leave has interrupted a periodic purchase contract; (
  4. b)where the option is exercised on or after 1 July 1990 and before 20 October 2006— (
  5. i)within 2 years of the person becoming a member of Part 2 (Members’ Personal Pension Provisions) or commencing full time service as a Part 2 member whichever is later, or (
  6. ii)on the date of the member’s retirement or within 2 years prior to that date, or (iii) within 6 months of the member’s return to duty following a period of leave without pay provided that the amount of service which may be purchased in such a case shall not exceed the duration of the period of leave; (
  7. c)where the option is exercised after 2 February 1981 and before 1 July 1990, or before 2 February 1981 in the case of a member who was in pensionable service on that date, within 2 years of the person becoming a member of Part 2 (Members’ Personal Pensions Provisions), or 2 February 1983 whichever is later.
(4)Notwithstanding anything in the preceding provisions of this Article, where the amount of service being purchased is less than one year it shall be payable by way of a lump sum payment.
(5)An option to purchase service by either lump sum or periodic deduction shall be exercised in writing while the member is giving pensionable service and before he or she reaches the relevant age.
(6)A member shall be prohibited from revoking an option exercised in accordance with this Chapter, except where notice in writing of the revocation is given before the lump sum payment is made or the periodic deductions commence.
(7)In the case of an option exercised to pay by way of periodic deductions, a member may, if he or she so wishes, choose to cease paying the contributions— (
  1. a)on or after 20 October 2006, with effect from the date of his or her next available pay day, not being later than 4 weeks from the date of receipt by the Board or Institute of written notification of such cesser, or (
  2. b)before 20 October 2006, with effect from the date of his or her next birthday following receipt by the Board or Institute of his or her written notification of such cesser.
(8)Where a member exercises more than one option to purchase service, each such option shall be treated separately for the purposes of this Chapter.
(9)An option to purchase service by reference to 60 years of age shall not be available to new entrants.
(10)A member who retires on ill-health grounds on or after 1 July 1990 shall be eligible to purchase service by lump sum payment, but not later than the date of retirement.
(11)The reference in Paragraph
(3)(a)(ii) to a period of leave having interrupted a periodic purchase contract shall be construed as a reference to a period of leave having been taken at a date falling within the period over which a contract to purchase service by periodic contributions operates.
(12)On or after 1 January 1995, where a member goes on special leave without pay under a contract to work for a minimum period of 6 months in a programme funded or recognised by the organisation known as Irish Aid, that organisation may purchase notional service on behalf of the member for a minimum amount of notional service of 6 months and a maximum amount of 2 years. Purchase Conditions for Specific types of Contracts 31.
(1)Subject to Paragraph
(2), a member who is employed on a fixed-term contract or a fixed purpose contract and who, in either case, is in pensionable service on or after 20 October 2006 may purchase service under this Chapter.
(2)A member who is employed on— (
  1. a)a fixed-term contract which provides that it is non-renewable, or (
  2. b)a fixed-purpose contract which would not be expected to extend beyond a 9 year period, may not purchase service under this Chapter unless he or she has prior pensionable service or has transferred service under approved transfer arrangements which, in either case, would result in potential service exceeding 9 years.
(3)A member who is employed on a contract of indefinite duration shall be regarded as having potential service to the relevant age. Purchase Provisions for job-sharing, worksharing and part-time members 32.
(1)Before 1 July 1990, a member who is job-sharing may purchase service under this Chapter where his or her potential service to the relevant age, if he or she were to return to full time service, would be less than 40 years.
(2)On or after 1 July 1990 and before 20 October 2006, a member who is job-sharing may purchase service under this Chapter provided that— (
  1. a)the period over which his or her contract to purchase service under this Chapter is to operate will not expire before his or her reaching 65 years of age; and (
  2. b)either— (
  3. i)he or she has, at the time he or she exercises the option to purchase such service, been job-sharing for not less than 5 years, or (
  4. ii)he or she is not less than 50 years of age at the time he or she commences job-sharing.
(3)On or after 20 October 2006, a member who is job-sharing, worksharing or working part-time may purchase service under this Chapter provided that he or she has, at the time he or she exercises an option to purchase service, been job-sharing, worksharing or working part-time for not less than 2 consecutive years in a regular part-time position.
(4)Where a member who is purchasing service pursuant to Paragraph
(2)or
(3)increases his or her job-sharing, worksharing or part-time attendance pattern, or returns to full-time service and, as a result, the service being purchased exceeds the amount required to bring his or her potential pensionable service, by the relevant age, to 40 years service, the contribution rate shall be adjusted or, if necessary, the payment of contributions shall be cancelled and the member is entitled to a refund of any excess contributions (including all contributions if necessary). Purchase Provisions relating to leave without pay 33.
(1)A period of leave without pay may be purchased under this Chapter as notional service only if: (
  1. a)the period commences on or after 1 July 1990; (
  2. b)the member concerned is otherwise eligible to purchase service under this Chapter; (
  3. c)the member concerned pays the appropriate contributions during the period of leave without pay; and (
  4. d)the application to have that period reckoned as notional service is made before the period of leave commences.
(2)The contributions under this Article shall be payable before the last day of each of the following months, namely November, February, May and August.
(3)The following contribution rates shall apply for the purposes of this Article: (
  1. a)in the case of leave without pay commencing on or after 1 July 1990 and on or before 20 October 2006, or leave without pay and the 1990 arrangements applied, the appropriate rate set out in the S. I. 184 of 1992; (
  2. b)in the case of leave without pay commencing on or after 20 October 2006, payment at the lump-sum contribution rate applicable to the member concerned and specified in the appropriate Table in Schedule 1 (Purchase of Notional Service Tables and Actuarial Reduction Tables for Purchase of Notional Service), determined by the member’s age next birthday on the last day of the quarter in respect of which the quarterly payment due is being calculated. Provisions for payment of unpaid purchase contributions during a Periodic Purchase Agreement 34.
(1)Where a period of leave without pay has interrupted a periodic purchase contract referred to in Paragraph
(11)of Article 30 (Purchase of Notional Service — General Conditions), the following options may be exercised in order to make good the resulting deficiency in purchased notional service: (a) making a single lump sum payment, of an amount determined in accordance with Paragraph
(2), within 6 months from the date of return to duty from the period of leave, or (b) doubling-up on the periodic contributions for a period equivalent to the period of leave without pay when the member recommences payment of periodic contributions.
(2)The amount of the single lump-sum payment referred to in Paragraph
(1)(a) shall be the amount obtained by applying the purchase rate the member is paying under the purchase contract to the annual rate of salary applicable on the date the member returns to duty and multiplying that result by the number of days on leave without pay divided by 365. Provisions for Periodic and Lump Sum Purchase of Notional Service 35.
(1)Subject to Article 33 (Purchase Provisions Relating to Leave without pay), where a member opts to purchase service under this Chapter by way of periodic deductions from salary, contributions shall be payable from the date of the member’s next birthday until the date the member reaches the relevant age.
(2)The amount of a periodic contribution payable under this Article shall be based on the member’s salary and the rate of contribution shall be determined in accordance with the appropriate Table in Schedule 1 (Purchase of Notional Service Tables and Actuarial Reduction Tables for Purchase of Notional Service), provided that the values in these tables may be amended by a determination from time to time of the Minister for Public Expenditure and Reform, from an effective date specified by that Minister.
(3)(
  1. a)Where a member opts to purchase service under this Chapter by way of lump sum payment, the contribution shall be based on salary at the date the member exercises the option and the rate of contribution shall be determined in accordance with the appropriate Table in Schedule 1 (Purchase of Notional Service Tables and Actuarial Reduction Tables for Purchase of Notional Service), provided that the values in these tables may be amended by a determination from time to time of the Minister for Public Expenditure and Reform, from an effective date specified by that Minister. (
  2. b)A lump sum payment under Paragraph (
  3. a)shall be paid not later than 6 months from the date of exercising the option. (
  4. c)Where payment is not made within the period specified in Paragraph (b), the exercise of the option shall be deemed invalid.
(4)Where a member opts to purchase a number of years of notional service by way of periodic deductions or by way of a lump sum payment and the pensionable remuneration by reference to which his or her retirement lump sum, death gratuity, preserved lump sum or preserved death gratuity includes pensionable allowances, an additional contribution will be payable by him or her by way of a deduction from the retirement lump sum, death gratuity, preserved lump sum or preserved death gratuity. The additional contribution will be the amount calculated as if— (a) at the date of retirement, resignation or death, he or she had exercised an option to purchase by a single payment the number of years of notional service which he or she had already opted to purchase, and (b) the rate of salary by reference to which the calculation is made is equal to the amount of the pensionable allowances.
(5)(
  1. a)Where, at any time, it appears to the Minister for Public Expenditure and Reform that the contribution rates or the actuarial reduction factors do not meet the requirement that the provisions contained in this Chapter are cost-neutral, he or she may revise such rates or factors. (
  2. b)The provisions of Paragraph (
  3. a)shall not apply to a person who, before the effective date of any revision of contribution rates or factors, had opted to purchase notional service under this Chapter. Crediting of Purchased Service 36.
(1)Subject to the following provisions of this Article, service purchased under this Chapter shall be taken into account for the purpose of calculating all pension benefits other than marriage gratuities.
(2)In the case of a retirement by a member who entered into a contract under the 1981 arrangements, the member shall, in order to benefit from the service purchased, have attained the age of 60 years, except where he or she dies or retires on medical grounds.
(3)A member who entered into a contract under the 1990 arrangements shall have the service purchased reckoned with effect from date of commencement of the pension payments, subject, where appropriate, to actuarial reduction provided for in Paragraph
(6).
(4)Where a member continues in service until the relevant age and where he or she is purchasing service under this Chapter by way of periodic contributions and continues to pay such contributions up to the relevant age, the full amount of any service purchased shall reckon as pensionable service.
(5)Where a member, who is purchasing service under this Chapter by way of periodic deductions, ceases to pay such contributions before the relevant age, the amount of purchased service to be granted to the member shall be determined by the formula: (A*B)/C Where— A is the number of years’ service which the member opted to purchase, B is the period during which periodic deductions have actually been paid, and C is the period during which periodic contributions would have been paid if the member had continued to pay such contributions up to the relevant age.
(6)Service purchased by way of lump sum payment or the proportionate service (calculated in accordance with Paragraph
(5)and purchased by way of periodic contributions) shall be actuarially reduced at a rate calculated in accordance with the appropriate Table in Schedule 1, Table 13 or 14 as applicable, (Purchase of Notional Service Tables and Actuarial Reduction Tables for Purchase of Notional Service), as adjusted to take into account the number of days for which purchase contributions have been made since last birthday, where the following circumstances apply: (
  1. a)a member who has purchased service under the 1981 arrangements qualifies, before 60 years of age, for a benefit, other than a benefit arising from death; (
  2. b)a member who has purchased service under the 1990 arrangements qualifies for a benefit before age 65 other than a benefit arising from death, or (
  3. c)a member who has purchased service under this Chapter, qualifies for a benefit before the relevant age other than a benefit arising from death.
(7)When exercising an option to purchase service under this Chapter, a member may also opt for the preservation of benefits in circumstances where he or she satisfies the conditions for the award of such preserved benefits as specified in Article 17 (Preservation of Benefits), but if the member retires on medical grounds in accordance with Article 22 (Retirement on Medical Grounds) nothing in this Paragraph shall restrict the right of the member to elect for a gratuity under Article 22
(2).
(8)Where a member who has purchased service under this Chapter qualifies for additional service on ill-health grounds under Article 22 (Retirement on Medical Grounds), the service purchased under this Chapter shall be credited, after the added service under Article 22 is credited. Refunds of Purchase Contributions in certain circumstances 37.
(1)Where a member, who has purchased service under this Chapter, does not qualify for a benefit or for a transfer of service for pension purposes to an approved pension scheme, the member is entitled to a refund of contributions paid under this Chapter.
(2)(
  1. a)A member who is in pensionable service on or after 1 August 1998 and who has purchased service under this Chapter such that his or her total pensionable service would exceed 40 years and 91 days is entitled to a refund of those of the contributions paid under this Chapter as constitute the excess pensionable service. (
  2. b)The amount of moneys to be refunded under Paragraph (
  3. a)shall be determined by the formula: (A/B)*C where— A is the excess service, and B is the total amount of service purchased C is the total value of the contributions paid.
(3)(a) Where a member who has purchased service under this Chapter ceases employment with less than 9 years’ act

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AI explanation based on the official legal text. Indicative, not a substitute for legal advice.