S.I. No. 435/2009 - Secondary, Community and Comprehensive School Teachers Pension Scheme 2009

Table of Contents

Part 1 Citation and General Interpretation

Article

1.

2.

Part 2 Members’ Personal Pension Provisions

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

Part 3 Spouses’ and Children’s Pension Provisions

Chapter 1 Preliminary

14.

Chapter 2 Current Spouses’ and Children’s Contributory Pension Provisions

15.

16.

17.

18.

19.

20.

21.

22.

23.

24.

25.

26.

Chapter 3 Spouses’ and Children’s Contributory Pension Provisions (Provisions Introduced From 1968 and Onwards)

27.

28.

29.

30.

31.

32.

33.

34.

35.

36.

37.

38.

Chapter 4 Secondary Teachers Widows’ and Children’s Ex-Gratia Pension Provisions

39.

40.

41.

42.

43.

44.

45.

Part 4 Purchase of Notional Service and Certain Other Service

Chapter 1 Commencement, Interpretation and Application

46.

47.

48.

Chapter 2 Purchase of Notional Service Generally

49.

50.

51.

52.

53.

54.

55.

56.

57.

Chapter 3 Certain Other Service

58.

Part 5 Cost Neutral Early Retirement

59.

60.

61.

62.

63.

Part 6 General Provisions

64.

65.

66.

67.

68.

69.

70.

71.

72.

Part 7 Miscellaneous

73.

74.

75.

76.

Schedules

Schedule 1 Tables of Contribution Rates at which Notional Service may be Purchased

Schedule 2 Limits on amount of service which may be purchased

Schedule 3 Calculation of actuarially reduced equivalent of notional service purchased

Schedule 4 Cost neutral early retirement actuarial reduction factors

Schedule 5 Documents relating to certain benefits granted after 1972

S.I. No. 435 of 2009

SECONDARY, COMMUNITY AND COMPREHENSIVE SCHOOL TEACHERS PENSION SCHEME 2009

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 3rd November, 2009.

I, BATT O’KEEFFE, Minister for Education and Science, with the consent of the Minister for Finance, in exercise of the powers conferred on me by section 2 of the Teachers’ Superannuation Act 1928 (No. 32 of 1928), as amended by the Teachers’ Superannuation (Amendment) Act 1990 (No. 28 of 1990) and adapted by the Education (Alteration of Name of Department and Title of Minister) Order 1997 ( S.I. No. 430 of 1997 ), hereby make the following scheme:

Part 1 Citation and General Interpretation

Citation

Interpretation

“Act of 1998” means the Education Act 1998 (No. 51 of 1998);

“actual pensionable service” means pensionable service referred to in Article 6(1) other than any period or service which is referred to in subparagraph (f), (g) or (h) of that provision;

“allowance” means each allowance in the nature of pay lawfully determined or lawfully approved by the Minister and which is designated as pensionable by him or her but does not include any sums paid 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;

“approved pension scheme” means a pension scheme or an organization that provides a pension scheme that has been designated by the Minister for the Environment, Heritage and Local Government or by the Minister of Finance for the purposes of transferring pensionable service between pension schemes;

“capitation grant” means an annual grant payable to a secondary, community or comprehensive school in an amount calculated by reference to the number of pupils registered to attend the school on 30 September in each school year;

“community school” means a post-primary school which has been established as a community school by deed of trust to which the Minister is a party and, in the case of a school operating on or after 22 December 2000, is recognised by the Minister in accordance with section 10 of the Act of 1998;

“comprehensive school” means a post-primary school which has been established as a comprehensive school by a deed of trust to which the Minister is a party and, in the case of a school operating on or after 22 December 2000, is recognised by the Minister in accordance with section 10 of the Act of 1998;

“compulsory retirement age” means the age attained by the member on the last day of the school year in which the member attains 65 years of age or, in the case of a member born in the month of August and who has been a member without interruption from a date before 1 September 2001, the last day of the school year in which the member attains 66 years of age;

“fully insured member” means a member who is, or was before attaining 66 years of age, insured for State pension (contributory);

“job-sharer” means a full time teacher or chaplain who, under an arrangement which has been approved by the Minister, works half the standard number of hours of a full time teacher or chaplain to which Part 2 applies;

“medical grounds” means an infirmity of mind or body which the Minister is satisfied is likely to be permanent and to render a person incapable from discharging his or her duties as a teacher or chaplain;

“Minister” means the Minister for Education and Science or his or her predecessors, as the case may be;

“net pensionable remuneration” means the amount by which pensionable remuneration exceeds twice the annual maximum personal rate of State pension (contributory) payable on the last day of pensionable service to a person who has no adult dependant or qualified children;

“net remuneration" means the amount by which remuneration exceeds twice the annual maximum personal rate of State pension (contributory) payable from time to time to a person who has no adult dependant or qualified children;

“new entrant” has the meaning assigned to it by section 2 of the Superannuation (Miscellaneous Provisions) Act 2004 (No. 7 of 2004);

“pensionable allowance” shall be construed in accordance with Article 5;

“pensionable remuneration” shall be construed in accordance with Article 5;

“pensionable service” means service to which Article 6(1) applies;

“pensionable supervision and substitution payment” shall be construed in accordance with Article 5;

“personal rate” in relation to any social welfare benefit, means the rate of such benefit which is payable under the Social Welfare Acts to an unmarried person excluding any increase that is payable on age grounds, or by virtue of the recipient living alone, or in respect of a qualified adult or child dependant, and “maximum personal rate” shall be construed accordingly;

“personal representative” means the executor or the administrator for the time being of a deceased person;

“preparatory college” means a college established by the Minister for the purpose of providing a course of secondary education for young persons who wish to prepare themselves for admission to a training college with a view to becoming teachers in primary schools;

“quasi-permanent employment” means the employment of a person who is timetabled to teach for not less than 9 hours per week for the duration of the school year in any one school;

“reduced rate”, in relation to any social welfare benefit, means the personal rate of such benefit provided that rate is less than the maximum personal rate of State pension (contributory);

“registered secondary teacher” means a teacher whose name, at the relevant time, was entered on the register of the Registration Council (being the Council constituted under section 1 of the Intermediate Education (Ireland) Act 1914 and dissolved by the Teaching Council Act 2001 (No. 8 of 2001));

“remuneration” means the aggregate of salary and pensionable allowances and pensionable supervision and substitution payments;

“salary” means—

• (a) the annual sum payable to a member in accordance with salary scales published from time to time by the Minister with the consent of the Minister for Finance, and

• (b) in respect of periods worked on or after 1 August 1996 on a part-time basis, the hourly rate payable to a member multiplied by 735,

but does not include any sums payable 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 31 August in the following year;

“secondary school” means a school providing post-primary education to its students and which—

• (a) is in receipt of funds provided by the Oireachtas in respect of the education activities for students of that school or the remuneration of teachers in that school, and

• (b) in the case of a school operating on or after 22 December 2000, is recognised under section 10 of the Education Act 1998 ,

and includes a preparatory college;

“social welfare benefit” means State pension (contributory), State pension (transition), invalidity pension, illness benefit or jobseeker’s benefit payable under the Social Welfare Acts;

“State pension (contributory)” means the State pension (contributory) payable under the Social Welfare Acts;

“State pension (transition)” means the State pension (transition) payable under the Social Welfare Acts;

“teacher” includes the principal or deputy principal of a secondary school, community school, comprehensive school or preparatory college;

“years” means—

• (a) in the case of a member working on a full time basis, 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 a completed year or a number of completed years in that period, or

• (b) in the case of a member working on a part-time basis, a figure determined by the formula C x 365/735 where C is the number of hours worked in each year.

• (2) This section shall be deemed to have come into operation on 17 May 1929.

Part 2 Member’s Personal Pension Provisions

Commencement (Part 2)

Membership

• (a) a person appointed on or after 1 September 2001 as a teacher in a secondary school, community school or comprehensive school or a chaplain in a community school or comprehensive school;

• (b) a person appointed to full time or part-time service (provided that such part-time service constitutes quasi-permanent employment) on or after 1 August 1996 and before 1 September 2001 and who is—

• (i) a qualified teacher in a secondary school, community school or comprehensive school, or

• (ii) a chaplain in a community school or comprehensive school.

• (2) The persons described in subparagraph (a) and (b) of paragraph (1) are automatically members only if—

• (a) they were appointed to a post specified in the relevant subparagraph on or after 1 March 1996 for the first time or after a break in service that ended on or after 1 March 1996; and

• (b) in the case of a person appointed as a teacher in a secondary school who was not in receipt of remuneration paid by the Minister, the reason that the remuneration was not paid by the Minister was for some reason other than the fact that the school in which he or she is employed has exceeded its quota of teachers determined by the Minister.

• (3) Each of the following persons are eligible for membership in this Part:

• (a) in the case of a person described in subparagraph (a) or (b) of paragraph (1) who is appointed as a teacher in a secondary school, the teacher did not receive remuneration paid by the Minister solely by reason of the fact that the school in which he or she is employed has exceeded its quota of teachers determined by the Minister;

• (b) a person appointed before 1 August 1996 at the age of not less than 21 years and who was—

• (i) a registered secondary teacher serving in a full time post in a secondary school without an interruption in service and who was receiving remuneration paid by the Minister or was not receiving remuneration paid by the Minister solely because the school had exceeded its quota of teachers sanctioned by the Minister,

• (ii) serving in comprehensive school or community school in a permanent teaching post without an interruption in service,

• (iii) serving in comprehensive school or community school in the post of chaplain without an interruption in service where his or her appointment occurred on or after 1 August 1990, or

• (iv) serving as a teacher in a full time post in a preparatory college without an interruption in service.

• (4) A person who is eligible for Part 2 membership under paragraph (3) may apply to the Minister for Part 2 membership and the application must be in such form as the Minister may determine and contain such information that the Minister may require to determine eligibility for benefits and for the proper operation of this Scheme.

• (5) A person who applies for Part 2 membership and who is not a person serving in a permanent teaching post in a community school may be admitted to such membership from a date not earlier than 15 months before the date on which the application was received by the Minister.

• (6) The rights and entitlements in respect of superannuation of every person who becomes a Part 2 member as a result of being transferred, at the direction of the Minister, from a school established or maintained by a vocational education committee to a community school or comprehensive school, shall not, by virtue of such transfer, be any less beneficial than those rights and entitlements enjoyed by that person immediately before such commencement.

• (7) A teacher or chaplain serving in a permanent post in a community school may apply, at any time before 1 August 1996, to withdraw from Part 2 membership and he or she is entitled to a refund of the contributions paid in respect of the service in question.

Pensionable remuneration

• (a) retiring salary,

• (b) pensionable allowances, and

• (c) pensionable supervision and substitution payments.

• (2) In this Article, “retiring salary” means—

• (a) subject to subparagraph (b), the annual rate of salary payable to the member at the date of his or her retirement or death, or

• (b) in the case of a member who is working on a part-time basis—

• (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, or

• (ii) where such service is given otherwise that 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 735.

• (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)
• (a) Subject to subparagraphs (c) to (f), for the purposes of this Article pensionable allowances in respect of any member who ceases pensionable service on or after 1 August 1986 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 throughout the last 3 years of pensionable service immediately preceding retirement or death.

• (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.

• (c) If throughout the last 3 years of such pensionable service, the pensionable allowances for the purposes of this Article shall, subject to subparagraphs (e) and (f), comprise the average of the relevant allowance or allowances determined in accordance with subparagraph (d).

• (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.

• (e) Subparagraph (d) shall not apply to a relevant allowance where a member—

• (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

• (ii) retires or is retired on grounds of permanent infirmity 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.

• (f) The pensionable allowances, for the purposes of this Article, for a member referred to in subparagraph (e) shall be the aggregate of the annual rate of each such allowance held on the date of retirement or death.

• (5)
• (a) Subject to the provisions of this paragraph, for the purposes of this Article pensionable supervision and substitution payments shall comprise the average annual payments made to a member as a result of his or her entering into a commitment on or after 1 September 2004 to undertake supervision or substitution duties, or both, and fulfilling that commitment up to and including his or her last day of pensionable service.

• (b) Relevant payments for a period of 37 hours per school year (or any lesser but not any greater period) may comprise a pensionable supervision and substitution payment.

• (c) The average annual pensionable supervision and substitution payments shall be determined as follows:

• (i) if the member received payments in each of the final 3 years of pensionable service, by aggregating the amount of the payments paid in those years and dividing the result by 3;

• (ii) if, in the member’s last 3 years of pensionable service, the member received payments in only the final 2 years, by aggregating the amount of the payments paid in those years and dividing the result by 2;

• (iii) if, in the member’s last 3 years of pensionable service, the member received payments in only the final year, by aggregating the amount of the payments paid in that year.

• (d) (i) If a member who has entered into a commitment referred to in subparagraph (a) fails to fulfil the commitment, none of the payments received by the member under that commitment or any future commitment shall be treated as supervision and substitution payments for the purposes of this paragraph.

• (ii) A member to whom clause (i) applies is not entitled to a refund of pension contributions in respect of payments for supervision or substitution duties.

• (iii) Clause (i) shall not apply to a member who fails to fulfil the commitment referred to in subparagraph (a) up to and including his or her last day of pensionable service where this failure is caused by—

• (I) his or her absence on approved sick leave, or

• (II) some other reason not caused by the member’s own fault or negligence.

Pensionable service

• (a) service given as a teacher in a secondary school, community school or comprehensive school or a chaplain in a community school or comprehensive school on or after the date of commencement of Part 2 membership (not being service falling within subparagraph (c) of this paragraph) and, in the case of a member who is not a new entrant, such service shall exclude service given after compulsory retirement age;

• (b) service given in a full time position as a teacher in a secondary school, community school or comprehensive school or chaplain in a community school or comprehensive school before the date of commencement of Part 2 membership that has been purchased in accordance with Article 58;

• (c) service given in a part-time position as a teacher in a secondary school, community school or comprehensive school or chaplain in a community school or comprehensive school on or after the date of commencement of Part 2 membership—

• (i) where such service was given on or after 1 September 2001, all such service which 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 accordance with the formula specified in Table 1 to this Article,

• (ii) where such service was given on or after 1 August 1996 and before 1 September 2001—

• (I) if given under an eligible part-time contract, all such service so given calculated in accordance with the formula specified in Table 2 to this Article,

• (II) if given otherwise than under an eligible part-time contract—

• (A) in the case of a member who gave not less than 300 hours of service in a school year, all such service calculated in accordance with the formula specified in Table 3 to this Article,

• (B) in the case of a member who gave less than 300 hours of service in a school year, such of that service calculated by applying the formula specified in Table 4 to this Article to only so much of the hours so worked that comprise 9 or more hours worked in the week or each of the weeks concerned,

• (iii) where such service was given before 1 August 1996—

• (I) if given under an eligible part-time contract—

• (A) in the case of a member who was contracted to teach more than 21 hours per week, service equivalent to that of a member in full time service, or

• (B) in the case of a member who was contracted to teach 21 hours or less per week, service equivalent to half that of a member in full time service,

or

• (II) if given otherwise than under an eligible part-time contract—

• (A) in the case of a member who gave not less than 300 hours of service in a school year, service equivalent to half that of a member in full-time service, or

• (B) in the case of a member who gave less than 300 hours of service in a school year, service for each week in which 9 or more hours were given shall be credited in accordance with the formula specified in Table 5 to this Article;

• (d) service given in a part-time position as a teacher in a secondary school, community school or comprehensive school or chaplain in a community school or comprehensive school before the date of commencement of Part 2 membership that has been purchased in accordance with Article 58 and the amount of service shall be determined in accordance with clauses (i) to (iii) of subparagraph (c);

• (e) service that is pensionable under an approved pension scheme and that has been transferred to this Scheme in accordance with arrangements approved by the Minister for the Environment, Heritage and Local Government or the Minister for Finance;

• (f) in the case of a member who has preserved benefits in accordance with Article 8 and in respect of whom there is a transfer value for pension benefits from a pension scheme that is not an approved pension scheme, such additional service as the amount of the transfer value will purchase in accordance with conditions determined by the Minister for Finance;

• (g) notional service which he or she opts to purchase in accordance with Chapter 2 of Part 4;

• (h) ill-health notional service as defined in paragraph (3);

• (i) periods during which a member was absent from approved service at a secondary school, community school or comprehensive school due to industrial action provided such periods are approved by the Minister and the Minister for Finance; and

• (j) special leave without pay 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 the contract is 6 months or longer and the person is a member of this Scheme at the beginning of the contract.

• (2) No member is entitled to a period of pensionable service, other than ill-health notional service as defined in paragraph (3), unless the appropriate contributions for that service have been paid.

• (3)
• (a) A member in full time or part time service at a secondary school, community school or comprehensive school who has completed 5 or more years of actual pensionable service and who retires, or is retired, on medical grounds in accordance with the provisions of Article 9(1) may, at the discretion of the Minister, have a period of notional service (referred to subsequently in this Article as “ill-health notional service”) added to his or her actual pensionable service, provided that the aggregate of pensionable service and ill-health notional service does not exceed 40 years.

• (b) Subject to subparagraph (c), the amount of ill-health notional service which a member in full time service may receive shall be as follows:

• (i) a member whose actual pensionable service is not less than 5 years but less than 10 years shall receive an amount of ill-health notional service equal to whichever of the following is the lesser:

• (I) the amount of actual pensionable service at date of retirement, or

• (II) such amount as would, combined with his or her actual pensionable service, equal the pensionable service which he or she would have had if he or she had retired at compulsory retirement age or, in the case of new entrants, had retired at 65 years of age,

• (ii) a member whose actual pensionable service is not less than 10 years but less than 20 years shall receive an amount of ill-health notional service equal to whichever of the 2 amounts of service specified in the following subclauses (I) and (II) is the greater:

• (I) an amount of service equal to whichever of the following is the lesser:

• (A) the period by which 20 years exceeds the said actual pensionable service, or

• (B) such amount as would, combined with his or her actual pensionable service, equal the pensionable service which he or she would have had if he or she had retired at compulsory retirement age or, in the case of new entrants, had retired at 65 years of age,

• (II) an amount of service equal to whichever of the following is the lesser:

• (A) 6 years and 243 days, or

• (B) such amount as would combined with his or her actual pensionable service equal the pensionable service which he or she would have had if he or she had retired at 60 years of age,

• (iii) a member with more than 20 years of actual pensionable service at retirement shall receive an amount of ill-health notional service equal to whichever of the following is the lesser:

• (I) 6 years and 243 days, or

• (II) the amount by which the pensionable service he or she would have had if he or she had served until 60 years of age exceeds his or her pensionable service at retirement.

• (c) If the member is serving under a fixed term contract, the maximum amount of ill-health notional service which a member may receive is the term of service under the contract.

• (d) The amount of ill-health notional service which a member in part-time service may receive shall be the pro rata share of the amount of ill-health notional service that the member would receive under subparagraph (b) based on the member’s actual part-time service given pursuant to the arrangement under which the member was working at the time of his or her retirement.

Benefits — main cases (other than those involving preserved benefit)

• (a) in the case of a new entrant, has attained 65 years of age and has at least 2 years actual pensionable service;

• (b) in the case of a member who is not a new entrant, has attained—

• (i) 60 years of age and retires—

• (I) on or after 2 June 2002, provided that he or she has at least 2 years actual pensionable service,

• (II) on or after 30 June 1976 and before 2 June 2002, provided that he or she has at least 5 years actual pensionable service, or

• (III) before 30 June 1976, provided that he or she has at least 10 years actual pensionable service;

or

• (ii) 55 years of age and has—

• (I) not less than 35 years actual pensionable service,

• (II) on or after 1 September 1996, not less than 34 years actual pensionable service where the member’s training before entry to teaching was of not less than 3 years’ duration but not more than 4 years’ duration, or

• (III) on or after 1 September 1996, not less than 33 years actual pensionable service where the member’s training before entry to teaching was not less than 4 years’ duration.

• (2) A member shall be regarded as having at least 2 years actual pensionable service under paragraph (1) if—

• (a) in the case of a member who is working on a casual basis, he or she has been employed to teach on 334 school days, and

• (b) in all other cases, he or she has been employed to teach under a contract of employment for a period or periods comprising not less than 730 days.

• (3) Subject to the provisions of this Part, a member shall on retirement have a right to receive—

• (a) a gratuity comprising a single payment of 3/80ths of his or her pensionable remuneration, and

• (b) a pension comprising—

• (i) in the case of a member who is not a fully insured member, 1/80th of his or her pensionable remuneration,

• (ii) in the case of a fully insured member who retires on or after 1 January 2004, the total of the following subclauses—

• (I) 1/200th of such pensionable remuneration as does not exceed the threshold derived by multiplying the maximum personal rate of State pension (contributory) applicable on the last day of pensionable service by 3.333333,

• (II) 1/80th of such pensionable remuneration as exceeds the said threshold,

• (iii) in the case of a fully insured member who retires before 1 January 2004, 1/80th of his or her net pensionable remuneration,

multiplied by the member’s total number of years of pensionable service subject to a maximum of 40 years’ service.

• (4) Where a member retires on medical grounds in accordance with Article 9, he or she shall have a right to receive—

• (a) a benefit in accordance with paragraph (3) where he or she has not less than 5 years actual pensionable service;

• (b) a gratuity comprising a single payment of 1/12th of his or her pensionable remuneration plus 3/80ths of his or her pensionable remuneration for each year of pensionable service where he or she—

• (i) has not less than 2 years but less than 5 years actual pensionable service, and

• (ii) accepts in writing such a gratuity in lieu of the preserved benefits payable to him or her under Article 8(2) in the case of a member in pensionable service on or after 2 June 2002;

or

• (c) a gratuity comprising a single payment of 1/12th of his or her pensionable remuneration for each year of pensionable service where he or she has less than 2 years actual pensionable service.

Benefits — other cases (including those involving preserved benefit)

• (i) his or her pensionable remuneration, or

• (ii) the gratuity that would have been payable to him or her had the member retired on medical grounds on the date of his or her death.

• (b) Where a former member who has been paid a benefit under this Part, other than a benefit under paragraph (2), subsequently dies and the benefit payable or paid in respect of pension, including any amount which would have been payable had the provisions of Article 12 not applied to him or her, and gratuity, subtracting any deductions required to be made in respect of non-periodic contributions under Part 3, is less than the gratuity which could have been granted to his or her personal representative if he or she had died on the date of his or her retirement, then such personal representative shall be eligible to receive a gratuity equal to the deficiency.

• (2)
• (a) Where a person ceases to be a member—

• (i) before 2 June 2002 on other than medical grounds, or

• (ii) on or after 2 June 2002, on any grounds,

before attaining 60 years of age or, in the case of a new entrant, 65 years of age, he or she shall, on attaining the relevant age, have a right to receive a preserved pension and preserved gratuity provided that—

• (I) where he or she so ceases to be a member on or after 2 June 2002, he or she has not less than 2 years actual pensionable service,

• (II) where he or she ceases to be a member on or after 30 June 1977 and before 2 June 2002, he or she has not less than 5 years actual pensionable service, or

• (III) where he or she ceases to be a member before 30 June 1977, he or she has not less than 10 years actual pensionable service,

and he or she does not receive any other benefit under this Part in respect of his or her pensionable service and such service is not reckoned for pension purposes by him or her in another employment under approved arrangements.

• (b) Where a former member who is eligible to retire under Article 7(1)(b) dies before attaining 60 years of age, a preserved death gratuity shall be payable to the person’s personal representative in respect of him or her.

• (c) An application for payment of a preserved gratuity and preserved pension to or in respect of a member eligible therefor under this paragraph shall be made to the Minister by the member at any time after attaining 60 years of age or, in the case of a new entrant, after attaining 65 years of age.

• (d) (i) A preserved gratuity or preserved death gratuity shall not exceed an amount obtained by the formula:

3A X B

80

where—

A is the number of years of pensionable service subject to a maximum of 40 years, and

B is the pensionable remuneration at the date of resignation of the member, taking into account pension increases that correspond to matching pensions increases granted in the interval between the date of resignation and—

• (I) in the case of a preserved gratuity, the date on which he or she attains 60 years of age or, in the case of a new entrant, 65 years of age, or

• (II) in the case of a preserved death gratuity, the date of his or her death.

• (ii) A preserved pension shall not exceed an amount obtained by the formula:

A X B

80

where—

A is the number of years of pensionable service, subject to a maximum of 40, and

B is the pensionable remuneration or, in the case of a fully insured member, net pensionable remuneration, at date of resignation of the member, taking into account pay increases that correspond to matching pensions increases granted in the interval between the date of resignation and the date on which the member attains 60 years of age or, in the case of a new entrant, 65 years of age.

• (e) A member who is referred to in Article 7(1)(b)(i) may claim either separate preserved pensions or a single aggregated pension in respect of—

• (i) pensionable service which was as a fully insured member, and

• (ii) pensionable service which was not as a fully insured member,

subject to the requirement that the combined service shall not exceed 40 years and that any preserved pension shall not become payable until the member retires.

• (f) A member with any combination of service specified in subparagraph (e) who subsequently becomes a new entrant may on retirement:

• (i) before attaining 65 years of age, claim a preserved pension in respect of pensionable service specified in subparagraph (e), and

• (ii) at 65 years of age, claim either separate preserved pensions or a single aggregated pension in respect of:

• (I) pensionable service as specified in subparagraph (e), and

• (II) pensionable service as a new entrant,

subject to the requirement that the combined service shall not exceed 40 years.

• (3)
• (a) A supplementary pension shall, on application, be payable to a fully insured member or to a member whose pension is calculated on a combination of service provided when the person was not fully insured and service provided when the person was fully insured where he or she—

• (i) is in receipt of a pension under this Part,

• (ii) is unemployed, and

• (iii) due to causes outside his or her control fails to qualify for social welfare benefit or qualifies for social welfare benefit at a reduced rate,

provided that, where he or she has retired under Part 5 of this Scheme, a supplementary pension shall not be payable until he or she attains 60 years of age or, in the case of a new entrant, 65 years of age.

• (b) 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 the pension which would be payable to the former member if such pension had been calculated by reference to pensionable remuneration rather than net pensionable remuneration,

B is the amount of the pension actually payable to the former member, and

C is the annual amount of the reduced rate of the social welfare benefit, if any, which is payable to the former member.

• (c) A separate supplementary pension shall be payable in respect of each preserved pension to which a member is entitled under paragraph (2)(e) or (f).

• (4) Where a member retires on other than medical grounds on or after 2 June 2002 and—

• (a) has less than 2 years actual pensionable service, and

• (b) does not transfer his or her pensionable service under this Part to an approved pension scheme,

the former member is entitled to a refund of his or her contributions without interest and less an amount equal to any liability for income tax in respect of such contributions.

• (5) For the purposes of determining whether the requirement under this Article or Article 7 as respects service for payment of a benefit is satisfied, each week of pensionable part-time service shall be reckoned as a week of full time pensionable service.

Retirement on medical grounds

• (a) he or she supplies to the Minister sufficient medical evidence to satisfy the Minister that such member is incapable by reason of infirmity of mind or body of discharging his or her duties as a teacher or chaplain and that the infirmity is likely to be permanent;

• (b) he or she, if requested by the Minister, undergoes a medical examination carried out by a registered medical practitioner nominated by the Minister;

• (c) such infirmity has not been caused by the member’s own fault or negligence; and

• (d) he or she did not make a false declaration about, or suppress a material fact concerning, his or her health when applying for a post to which this Part applies.

• (2) Where any of the conditions specified in paragraph (1) are not satisfied, preserved benefits under Article 8(2) shall apply in substitution for any benefit under Article 7(4).

Payment of pension or preserved pension

Contributions

• (2)
• (a) In the case of periodic contributions for service referred to in Article 6(1)(a) and (c)(i), the contribution shall comprise 5% of remuneration, or in the case of a fully insured member, 3.5% of net remuneration and 1.5% of remuneration.

• (b) In the case where it was not possible to pay periodic contributions for service referred to in Article 6(1)(c), the non-periodic contributions for that service shall comprise 5% of remuneration, or in the case of a fully insured member, 3.5% of net remuneration and 1.5% of remuneration—

• (i) in the case of service given on or after 1 September 2001, at the rates applicable at the time the service was given, and

• (ii) in the case of service given before 1 September 2001, at the rate applicable on 20 December 2001.

• (c) In the case of non-periodic contributions for service referred to in Article 6(1)(i), the contributions shall comprise 5% of remuneration or, in the case of a fully insured member, 3.5% of net remuneration and 1.5% of remuneration payable on retirement and the remuneration and net remuneration shall be based on the member’s remuneration on his or her last day of pensionable service before retirement;

• (d) In the case of non-periodic contributions for periods of special leave referred to in Article 6(1)(j), the contributions shall be determined in accordance with Article 52.

• (e) For the purposes of this paragraph, “remuneration” means—

• (i) in the case of a member who is working on a full-time basis, the remuneration he or she actually receives, or

• (ii) in the case of a member who is working on a part-time basis and who—

• (I) is in receipt of pro rata pay — a pro rata amount of the remuneration payable in respect of notional full time service, or

• (II) is not in receipt of pro rata pay and is paid on an hourly basis, a pro rata amount of the relevant hourly part-time rate payable multiplied by 735.

• (3)
• (a) There shall be payable, in accordance with subparagraph (b), to the Minister by the board of management of a secondary school in which a member is in full time service a contribution, in respect of such member, comprising €25.40 per annum in respect of the period for which such member gives pensionable service.

• (b) The contribution by a board of management of a school shall become due and owing on the expiration of each school year and shall be deducted from the payment of capitation grant to the school or, where the board of management does not receive such a grant, shall be paid by the board to the Minister.

• (c) A contribution comprising €25.40 per annum shall be paid into a fund by the Minister at the expiration of each school year in respect of each member in a comprehensive school, community school or preparatory college who is in full time service in such year.

Employment subsequent to retirement or resignation

• (2) The Minister may agree to accept payment under paragraph (1) by instalments, provided that interest at the rates provided for in paragraph (1) applies to the outstanding balance.

• (3) Where a member whose contributions have been refunded to him or her under Article 8(4) is re-employed in pensionable service on or after 1 September 2009, the service for which such contributions were refunded may be reckoned provided that he or she pays the Minister contributions calculated in accordance with Article 11(2) based on the remuneration, excluding yearly increments in salary and pensionable allowances, that the member would have received at the time of paying the contribution if the member had continued in pensionable service.

• (4) The Minister may agree to accept payment under paragraph (3) by instalments, provided that the remuneration used to calculate the payment of an instalment is based on the remuneration, excluding yearly increments in salary and pensionable allowances, that the member would have received at the time of paying the instalment if the member had continued in service.

• (5) Where a former member who has retired on grounds of ill-health and been awarded a pension and gratuity, or a gratuity only, and is subsequently appointed to pensionable service, the amount of any gratuity awarded to the person on his or her subsequent retirement from that service shall be reduced by the amount of the gratuity paid to him or her on the occurrence of the first retirement.

• (6) Where a former member who has retired and been awarded a pension and gratuity, or a gratuity only, and is subsequently appointed to pensionable service under this Part, no more of any pension or preserved pension payable to him or her shall be paid for any period of receipt of the payment under that pensionable service as may be specified by the Minister than so much as, with such payment, equals the remuneration which the person would have received in respect of such period if, during it, he or she—

• (a) held the position in which he or she served on the last day of his or her pensionable service, and

• (b) was remunerated at the rate of remuneration which he or she was in receipt of on that date.

• (7) For the purposes of paragraph (6) if, subsequent to the former member’s last day of pensionable service in the position referred to in subparagraph (a) of that paragraph—

• (a) changes have taken place in the rate of remuneration referred to in that paragraph, or

• (b) where that position has ceased to exist, changes to the said rate would have taken place if that position had not ceased to exist,

then the rate of remuneration referred to in that paragraph shall be treated as being varied by taking account of so much of those changes as may be specified by the Minister.

Prohibition on duplication of benefits

• (a) the same period of service more than once unless, in the case of a gratuity, he or she has repaid a gratuity having an entitlement to do so,

• (b) the same period of service for the purposes of this Part and also for the purposes of an approved pension scheme, or

• (c) service in any week which brings total service in respect of that week to more than full time service for the purposes of this Part.

• (2) The restrictions under paragraph (1) shall not apply to a member of a pension scheme made pursuant to the Oireachtas (Allowances to Members) Act 1938 (No. 34 of 1938).

• (3) Where a member of this Part is a member of either House of the Oireachtas, he or she shall discount the teaching service which overlaps with the minimum service needed to acquire a full Ministerial pension.

Part 3 Spouses’ and Children’s Pension Provisions

Chapter 1 Preliminary

Interpretation (Part 3)

“adopted child” means—

• (a) a child adopted by a member of a Chapter of this Part (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, or

• (b) in the case of a member of a Chapter of this Part and who is married and applies, before the termination of his or her contributing membership, for an adoption order in respect of a child and dies before the adoption procedure is completed and the child is subsequently adopted by the member’s spouse, that child from the date on which the member has had custody of him or her;

“adoption order” means an adoption order made under the Adoption Acts 1952 to 1998;

“net pensionable remuneration (Spouses’ and Children’s Scheme)” means the amount by which pensionable remuneration exceeds the annual maximum personal rate of State pension (contributory) payable on date of cessation of service;

“spouse” means a party to a marriage recognised by the law of the State as valid;

“widower’s (contributory) pension” and “widow’s (contributory) pension” means the widower’s (contributory) pension and widow’s (contributory) pension payable under the Social Welfare Acts.

• (2) This section shall be deemed to have come into operation on 23 July 1968.

Chapter 2 Current Spouses’ and Children’s Contributory Pension Provisions

Commencement (Chapter 2)

Interpretation (Chapter 2)

“child” means, subject to paragraphs (2) and (3), a child, step-child or adopted child of the deceased who is—

• (a) under 16 years of age,

• (b) under 22 years of age and who is—

• (i) receiving full-time instruction at any university, college, school or other educational establishment, or

• (ii) undergoing full-time instruction or training approved by the Minister and provided by any person (in this Chapter referred to as “the employer”) for any vocation, profession or trade, or

• (c) permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself and who, when his or her permanent incapacity first occurred, was a person described in any of the foregoing paragraphs of this definition;

“children’s pension” has the meaning assigned to it by Article 18;

“deceased” means a member or former member of Chapter 2 referred to in Article 18;

“deceased’s pension” means—

• (a) in the case of a person who is awarded a pension otherwise than on retirement on medical grounds—

• (i) where he or she is not fully insured, the amount of such pension, or

• (ii) where he or she is fully insured or where the pension is calculated on a combination of service provided when the person was not fully insured and service provided when the person was fully insured, the greater of the following:

• (I) the amount of such pension;

• (II) the amount of the pension which would have been granted to him or her if it had been calculated by reference to net pensionable remuneration (Spouses’ and Children’s Scheme);

• (b) in the case of a person who is awarded a pension on retirement on medical grounds, the amount of the pension which would have been granted to him or her if it fell to be calculated by reference to—

• (i) his or her pensionable remuneration, or in the case of person who is fully insured or where the pension is calculated on a combination of service provided when the person was not fully insured and service provided when the person was fully insured, his or her net pensionable remuneration (Spouses’ and Children’s Scheme), at the date of retirement taking into account any pay increases that correspond to matching pensions increases granted during the period between retirement and death, and

• (ii) the pensionable service which he or she would have had if he or she has served until compulsory retirement age or, in the case of a new entrant, 65 years of age;

• (c) in the case of a deceased person to whom a preserved pension was payable—

• (i) where he or she is not fully insured, the amount of such pension, or

• (ii) where he or she is fully insured or where the pension is calculated on a combination of service provided when the person was not fully insured and service provided when the person was fully insured, the greater of the following:

• (I) the amount of such pension;

• (II) the amount of the preserved pension which would have been granted to him or her if it had been calculated by reference to net pensionable remuneration (Spouses’ and Children’s Scheme) instead of net pensionable remuneration at the date of resignation taking into account any pay increases that correspond to matching pensions increases granted during the period between resignation and death;

• (d) in the case of a person who resigned with entitlement to a preserved pension under Article 8, and who subsequently died before attaining 60 years of age or, in the case of a new entrant, 65 years of age, or before making application for a preserved pension, an amount equal to—

D x E

80

where—

D is the number of years of pensionable service at the date of resignation, subject to a maximum of 40 years, and

E is such person’s pensionable remuneration or, in the case of a person who is fully insured or where the pension is calculated on a combination of service provided when the person was not fully insured and service provided when the person was fully insured, his or her net pensionable remuneration (Spouses’ and Children’s Scheme) at the date of resignation taking into account pay increases that correspond to matching pensions increases granted during the period between resignation and death;

or

• (e) in the case of a person who dies while serving as a member, the pension for which he or she would be eligible if paragraph (b) of this definition applied;

“former member” in respect of Chapter 2 membership, means a member of Chapter 2 who dies, retires on pension under Part 2 or resigns from employment as a teacher or chaplain;

“spouse’s pension” has the meaning assigned to it by Article 18.

• (2) Where, in relation to a person referred to in paragraph (b) of the definition of “child” in paragraph (1), a break occurs in his or her full-time instruction or training then, unless the Minister otherwise directs, he or she shall, for the duration of such break, be regarded as having ceased to be a child for the purposes of this Chapter.

• (3) The following persons shall not be regarded as a child within the meaning of this Chapter, namely:

• (a) a person who was not wholly or mainly dependent on a member or former member immediately preceding the member’s death,

• (b) a person who is married or is cohabiting with another as man and wife, or

• (c) a person referred to in paragraph (b)(ii) of the definition of “child” in paragraph (1) to, or in respect of whom, emoluments in respect of such instruction or training are payable by, or on behalf of, the employer and which are of such an amount as makes the person self-supporting,

save that, where the Minister is satisfied that there are compassionate grounds for doing so, he or she may direct that a person be treated as such a child notwithstanding the foregoing provisions and, where the Minister gives such a direction, then, for so long as the direction remains in force, the person shall be treated as such a child.

Chapter 2 members

• (a) a person admitted to Part 2 membership for the first time on or after 1 September 2005;

• (b) a person admitted to Part 2 membership during the period from 1 September 2005 to 31 March 2006 and who was previously a member of Part 2 but had not retired on pension from such membership or, where he or she had so retired, was then a Chapter 2 member or a Chapter 3 member, provided that he or she was not a member of Part 2 at any time during the period from 31 March 2004 to 31 August 2005;

• (c) a person admitted to Part 2 membership after 31 March 2006 and who was previously a member of Part 2 but had not retired on pension from such membership or, where he or she had so retired, was then a Chapter 2 member or a Chapter 3 member;

• (d) a member of Part 2 at any time during the period from 31 March 2004 to 31 August 2005 and who exercised an option to become a Chapter 2 member before 1 April 2006;

• (e) any person admitted to Part 2 membership on or after 1 September 2005 and who had previously retired from Part 2 membership on pension but was not then a Chapter 2 member or a Chapter 3 member, provided that, within 6 months of being notified of the non-periodic contributions due in respect of the period of Part 2 membership given before such retirement, he or she made payment of the contributions in question.

• (2) A person who exercises an option to become a Chapter 2 member shall be liable for the payment of periodic contributions, with effect from 1 April 2004, or the date of his or her appointment, if later.

• (3) Where a person who is entitled to exercise an option to become a Chapter 2 member dies without having exercised the option before 1 April 2006, the option may be exercised by the person’s spouse or personal representative not later than 3 months after the grant of probate in respect of the person’s estate.

Power to grant spouses’ and children’s pensions (Chapter 2)

• (a) where he or she is survived by a spouse, a pension to that spouse (in this Chapter referred to as a “spouse’s pension”), and

• (b) where he or she is survived by a child or children (whether or not a spouse’s pension is, or can be, granted), a pension for that child or those children (in this Chapter referred to as a “children’s pension”).

Spouses’ pensions (Chapter 2)

• (a) where the spouse was, at the time of the death of the member or former member, cohabiting with a person other than the deceased as man and wife, or

• (b) in respect of any time after the death of the member or former member when the spouse is remarried or is so cohabiting with any person.

• (2) Notwithstanding paragraph (1), where—

• (a) a pension under this Chapter is not granted or ceases to be paid under paragraph (1), and

• (b) at a date subsequent to the date of the marriage or cohabitation by reason of which the pension was withheld or ceased to be paid, the Minister is satisfied that the marriage or cohabitation has come to an end, or that there are compassionate grounds for the payment of pension,

the Minister may, if he or she thinks fit, grant or re-grant, as may be appropriate, the pension—

• (i) in the case of a marriage or cohabitation which has come to an end, from the date on which such marriage or cohabitation ended, or

• (ii) in any other case, from a date not earlier than the date on which the relevant application is received by the Minister.

• (3)
• (a) A spouse shall not be eligible for a spouse’s pension under this Chapter in respect of more than one member.

• (b) Where a spouse would, save for this paragraph, be eligible for a spouse’s pension in respect of 2 or more members the spouse shall be entitled to whichever pension provides him or her with the most favourable benefits.

• (4) Subject to paragraph (1) and Article 69 (2), a spouse’s pension may be paid for the whole of the period beginning on the death of the deceased and ending with the death of the spouse.

• (5)
• (a) For the purposes of Article 25 (which relates to non-periodic contributions), on the death of a member or former member of this Chapter who was not married at retirement and who subsequently married, a pension shall be payable under this Chapter based on all pensionable service, including service which, had the member or former member not been unmarried at retirement, would have been paid by way of non-periodic contributions under that Article.

• (b) Where subparagraph (a) applies, the deceased member’s estate shall not be liable for the payment of any further contributions under that Article.

• (6) The rate of a spouse’s pension is the rate of the deceased’s pension.

• (7)
• (a) In the case of the death of a member or former member of Chapter 2 who was fully insured or where the member or former member’s pension was calculated on a combination of service provided when the person was not fully insured and service provided when the person was fully insured, the Minister shall, subject to subparagraph (b), pay to his or her spouse a supplementary pension, the amount of which shall not exceed the amount, if any, obtained by applying the following formula, namely, A — B where—

A is the rate of spouse’s pension which would have resulted from the calculation referred to in paragraph (6) if the deceaseds pension had been based on pensionable remuneration, and

B is the rate of spouse’s pension resulting from the calculation referred to in paragraph (6) together with the personal rate of widow’s (contributory) pension or widower’s (contributory) pension, if any, payable to the spouse.

• (b) The supplementary pension under subparagraph (a) shall be payable in respect of any period during which the spouse—

• (i) fails to qualify for widow’s (contributory) pension or widower’s (contributory) pension where such failure is due to causes outside his or her control, or

• (ii) qualifies for widow’s (contributory) pension or widower’s (contributory) pension at less than the maximum personal rate due to causes outside his or her control.

• (8) Notwithstanding paragraph (6) where, on the death of a member or former member of Chapter 2, other than a former member who qualifies for a preserved pension, a spouse’s pension becomes payable to his or her spouse, the rate of that pension may, in respect of the first month after his or her death, be increased to—

• (a) where he or she dies while a member of Chapter 2, 1/12th the rate of his or her pensionable remuneration, or

• (b) where he or she dies after being granted a pension and he or she is—

• (i) not fully insured, where the rate of pension payable to him or her on the date of his or her death is greater than the rate of spouse’s pension otherwise payable under this Chapter, 1/12th such rate of pension, or

• (ii) fully insured or where the pension is calculated on a combination of service provided when the person was not fully insured and service provided when the person was fully insured, where the rate of pension payable to him or her on the date of his or her death, if it had been calculated on the basis of net pensionable remuneration (Spouses’ and Children’s Scheme) instead of net pensionable remuneration, is greater than the rate of spouse’s pension otherwise payable under this Chapter, 1/12th such rate of pension,

provided that the rate as so increased shall be reduced by the rate of any children’s pension payable under this Chapter and that the amount payable to the spouse under this Chapter in respect of the period of one month commencing on the day immediately following that of the deceased’s death may be paid at any time on or after the first day of such period.

Children’s pensions — beneficiaries (Chapter 2)

• (2) Where, save for this Article, there would be an eligibility for a children’s pension in respect of 2 or more members, the child shall count as eligible in respect of one of them in the way which, in the opinion of the Minister, will give the most favourable overall result for the child or children in question.

Children’s pensions — rate and mode of payment (Chapter 2)

• (b) Where children are in the care of 2 or more persons, different parts of the children’s pension shall be paid to those persons in such proportions as the Minister may determine.

• (c) A children’s pension shall be applied for the benefit of the children for whom it is granted.

• (2) A children’s pension may be paid only in relation to a period subsequent to the death of the deceased.

• (3) The rate of children’s pension under this Chapter is—

• (a) where the deceased is not survived by a spouse or he or she is survived by a spouse who subsequently dies, in respect of periods after the spouse’s death—

• (i) where there is one child, 1/3 the deceased’s pension, or

• (ii) where there are 2 or more children, a rate in respect of each child equivalent to the deceased’s pension divided by the number of children;

or

• (b) subject to paragraph (4), where the deceased is survived by a spouse—

• (i) where there are not more than 3 children, 1/6th the deceased’s pension for each child, or

• (ii) where there are more than 3 children, a rate in respect of each child equivalent to the deceased’s pension divided by the number of children.

• (4)
• (a) Where the children of the deceased are at the time of, or at any time after, his or her death in the care of some person other than a parent or step-parent of the children, the Minister may, if he or she thinks fit, direct that for so long as they are in such care paragraph (3)(a) shall apply notwithstanding that the spouse is still alive and, where the Minister so directs, paragraph (3)(a) shall be construed and shall have effect in accordance with the direction.

• (b) Where some but not all of the children of the deceased are at the time of, or at any time after, his or her death in the care of a person other than a parent or step-parent of the children, the rate of that portion of the children’s pension which is payable in respect of the children who are in the care of that person may be calculated by reference to the rates specified in paragraph (3)(a) provided that the amount of children’s pension payable in respect of the deceased shall not exceed the rate of the deceased’s pension.