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

Table of Contents

Part 1 Citation and General Interpretation

Article

1.

2.

Part 2 Members’ Personal Pension Provisions

3.

Chapter 1 Members’ Main Personal Pension Provisions

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

22.

23.

24.

25.

26.

Chapter 2 Additional Voluntary Benefits: Purchase of Notional Service in this Scheme

27.

28.

29.

30.

31.

32.

33.

34.

35.

36.

37.

38.

Part 3 Survivors’ and Children’s Benefits

Chapter 1 Current Survivors’ and Children’s Contributory Pensions Provisions

39.

40.

41.

42.

43.

44.

45.

46.

47.

48.

49.

50.

Chapter 2 Survivors’ and Children’s Contributory Pension Provisions (Closed Scheme) introduced in 1968

51.

52.

53.

54.

55.

56.

57.

58.

59.

60.

61.

62.

Part 4 General Provisions

63.

64.

65.

66.

67.

68.

69.

70.

71.

72.

73.

74.

75.

76.

77.

SCHEDULES

Schedule 1. Purchase of Notional Service Tables and Actuarial Reduction Tables for Purchase of Notional Service

Schedule 2. Limits on the Amounts of Service which may be Purchased

S.I. No. 290 of 2015

EDUCATION SECTOR SUPERANNUATION SCHEME 2015

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 14th July, 2015.

I, JAN O’SULLIVAN, Minister for Education and Skills, with the consent of the Minister for Public Expenditure and Reform, in exercise of the powers conferred on me by section 2 and section 5 of the Local Government (Superannuation) Act 1980 (No. 8 of 1980) and the Order entitled Education Sector Superannuation Scheme (Transfer of Departmental Administration and Ministerial Functions) Order, 2001 — S.I. No. 14/2001, hereby make the following Scheme:

Part 1 Citation and General Interpretation

Citation

Interpretation

“1956 Scheme Members” means members of the 1956 Scheme who did not opt to become members of Part 2 of this Scheme, under Article 4(5)(a) or Article 5(5)(a);

“2004 Act” means the Public Service Superannuation (Miscellaneous Provisions) Act 2004 (No. 7 of 2004);

“2010 Act” means the Civil Partnership and Certain Rights and Obligations of Co-habitants Act 2010 (No. 24 of 2010);

“2012 Act” means the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 (No. 37 of 2012);

“academic year” means a year beginning on 1 September and ending on the following 31 August;

“age limit” means the maximum age, stipulated by the Minister with the consent of the Minister for Public Expenditure and Reform, to which pensionable service may accrue;

“active member” means a member who has not terminated his or her employment or has not had his or her employment terminated with the Board or Institute through resignation, retirement, dismissal or death and “active membership” shall be construed accordingly, provided that a period of active membership while on unpaid absence or on Temporary Rehabilitation Remunerations shall not reckon as pensionable or as qualifying service for any scheme benefit;

“actual remuneration” means in the case of a person in Limited Membership, the actual salary and actual allowances received from time to time by the member or former member while working on a part-time basis;

“actual pensionable service” means service as defined in Article 11 or 12 but excluding notional service as defined at 11(3)(b),(c),(d),(e) and (g) or at 12(3)(b),(c),(d),(e) and (g);

“adoption order” means an order for the adoption of a child made before the establishment day for the Adoption Authority of Ireland, by An Bord Uchtála under the Adoption Acts 1952 to 1998, or on or after the establishment day for the Adoption Authority of Ireland, by that Authority under the Adoption Act 2010 ;

“allowances” means such allowances, expressed on a wholetime basis, in the nature of pay, lawfully determined or lawfully approved by the Board or Institute, which are designated as pensionable by the Minister with the consent of the Minister for Public Expenditure and Reform, but excluding 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 payment toward or in respect of such emoluments;

“approved pension scheme” means a pension scheme or an organisation that provides a pension scheme that has been designated by the Minister for the Environment, Community and Local Government or the Minister for Public Expenditure and Reform for the purpose of transferring service between pension schemes;

“Board” means on or after 1 July 2013, an Education and Training Board established under Section 9 of the Education and Training Boards Act 2013 (No. 11 of 2013) and prior to that date a Vocational Education Committee;

“Chaplain” means a person employed in an Institute of Technology who provides chaplaincy services on a wholetime basis in a post which has a direct comparator in the sector and which is an ex-quota post approved by the Minister;

“civil partner” means a civil partner within the meaning of the 2010 Act;

“compound interest” means—

• (a) where a period in respect of which outstanding contributions were not repaid was before 14 November 2000,

• (i) and the period of service in respect of which the repayment or payment is made was before 1 January 1984, 7% per annum,

• (ii) and the period of service in respect of which the repayment or payment is made was on or after 1 January 1984, 6% per annum,

• (b) 4%per annum where a period in respect of which outstanding contributions were not repaid was on or after 14 November 2000 and before 1 December 2014,

(c)3.5% per annum where a period in respect of which outstanding contributions were not repaid was on or after 1 December 2014 and

• (d) at any other rate per annum as determined from time to time by the Minister for Public Expenditure and Reform;

“compulsory retirement age” means, other than in the case of new entrants—

• (a) for non-officers, age 65, age 66 or on the last day of the school or academic year in which the member attains age 65, in accordance with the terms and conditions of service, the retirement policy of the Board or Institute and the approval of the Board or Institute concerned, and

• (b) for officers, the age attained by the member on the last day of the school or academic year in which the member attains 65 years of age;

“contributory State Pension” means the maximum personal rate of State Pension (Contributory) payable under the Social Welfare Acts from time to time 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;

“contributory survivor’s pension” means “the Widow’s, Widower’s or surviving Civil Partner’s (Contributory) Pension” payable under the Social Welfare Acts;

“Cost Neutral Early Retirement” has the meaning given in Article 21(2);

“deceased member” has the meaning given in Article 42 and Article 54 (Power to Grant Survivors’ and Children’s Pensions);

“deceased’s pension” has the meaning given in Article 43 and Article 55 (Survivors’ Pensions — Calculation);

“death gratuity” has the meaning given in Article 24;

“earlier service” has the meaning given in 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” has the meaning given in 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” has the meaning given in 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” has the meaning given in Article 9;

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

“new entrant” has the meaning given in 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—

• (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

• (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-

• (a) is declared in the conditions of service attaching to the post to be a pensionable post for the purposes of this Scheme,

• (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

• (c) other than the case in (a) or (b), subsequent to a person’s appointment to a post, that post has been declared to be a pensionable post;

“pensionable remuneration” has the meaning given in Article 6 and Article 7;

“pensionable service” has the meaning given in 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” has the meaning given in Article 19;

“preserved lump sum” has the meaning given in Article 17 and Article 19;

“preserved pension” has the meaning given in Article 17 and Article 18;

“preserved pension age” has the meaning given in 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” has the meaning given in section 5 of the 2012 Act;

“public service pension scheme” has the meaning given in 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” has the meaning given in 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—

• (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

• (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—

• (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

• (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)

Chapter 1 Members’ Main Personal Pension Provisions

Scheme Membership and Access to Scheme Membership — Lecturers

• (2) Membership of this Part does not apply to a person who—

• (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

• (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:

• (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;

• (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;

• (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;

• (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;

• (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;

• (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;

• (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:

• (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;

• (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

• (2) Membership of this Part does not apply to a person—

• (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

• (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:

• (a) permanent wholetime officers who commenced employment in a pensionable post on or after 1 June 1978;

• (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;

• (c) Co-ordinators, Resource Staff and part-time tutors employed in Youthreach Centres on or after 1 September 1996;

• (d) Adult Literacy Organisers employed on or after 1 July 1999 in accordance with Department of Education and Science Circular Letter M15/2001;

• (e) Adult Education Guidance Counsellors and Adult Education Guidance Co-ordinators in accordance with Department of Education and Science Circular Letter 70/04;

• (f) Special Needs Assistants employed in an ETB from their date of appointment in the approved post;

• (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;

• (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:

• (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;

• (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

• (a) retiring salary and

• (b) pensionable allowances.

• (2) Retiring Salary means—

• (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;

• (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—

• (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

• (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;

• (c) In any case other than those set out in (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;

• (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—

• (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;

• (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—

• (a) Subject to Paragraphs (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;

• (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 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 (e) and (f), comprise the average of the relevant allowance or allowances, determined in accordance with Paragraph (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) Paragraph (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) 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;

• (f) The pensionable allowances, for the purposes of this Article, for a member referred to in Paragraph (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

• (a) retiring salary and

• (b) pensionable allowances.

• (2) Retiring Salary means—

• (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;

• (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—

• (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

• (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;

• (c) In any case other than those set out in (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;

• (d) subject to Paragraph (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—

• (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,

• (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;

• (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—

• (a) Subject to Paragraphs (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.

• (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 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 (e) and (f), comprise the average of the relevant allowance or allowances determined in accordance with Paragraph (d);

• (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;

• (e) Paragraph (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) 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;

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

• (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

• (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

Preserved Pension Age

Pensionable Service — Lecturers

• (a) paid service given as a Lecturer on or after the commencement of scheme membership (not being service falling within Paragraph (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;

• (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);

• (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 (d) to (g);

• (d) where the service referred to in Paragraph (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;

• (e) where the service referred to in Paragraph (c) was given on or after 1 September 1996 and before 1 September 2001-

• (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;

• (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);

• (f) Where the service referred to in Paragraph (c) was given between 1 September 1977 and 31 August 1996, where hours worked in the academic year are—

• (i) equal to or greater than comparable wholetime service, the service is credited as 1 year of reckonable service,

• (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.

• (g) Where the service referred to in Paragraph (c) was given prior to 1 September 1977—

• (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;

• (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

• (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 (d) to (g);

• (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 (c) and (e) of 10 years—

• (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;

• (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);

• (c) any notional service credited under Article 22 (Retirement on Medical Grounds);

• (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 (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;

• (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;

• (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;

• (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);

• (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—

• (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

• (ii) the E.U. institution makes an agreed payment to the Board or Institute in respect of such service;

• (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

• (a) paid service given on or after the commencement of scheme membership (not being service falling within Paragraph (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;

• (b) service given in a wholetime position before the date of commencement of membership that has been purchased in accordance with Article 13 (Contributions);

• (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 (d) to (f) or such other provisions as determined by the Minister;

• (d) Where the service referred to in Paragraph (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;

• (e) Where the service referred to in Paragraph (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;

• (f) Where the service referred to in Paragraph (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;

• (g) qualifying days given by non-officers on payment of the appropriate contributions;

• (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 (d) to (f) or such other provision as determined by the Minister;

• (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 (c) and (e) of 10 years—

• (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;

• (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);

• (c) any notional service credited under Article 22 (Retirement on Medical Grounds);

• (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 (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;

• (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;

• (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;

• (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);

• (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—

• (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

• (ii) the E.U. institution makes an agreed payment to the Board or Institute in respect of such service;

• (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

• (a) in the case of members who are not fully insured, 5% of remuneration;

• (b) in the case of members who are fully insured, 1.5% of remuneration and 3.5% of net remuneration;

• (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;

• (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;

• (e) in the case of a part-time member who pays contributions in accordance with Paragraph (c) and subsequently becomes wholetime, he or she must pay the appropriate pro-rata contributions in accordance with Paragraph (d);

• (f) Where in respect of any members referred to in paragraphs (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:

• (a) in the case of officers and established non-officers who are not fully insured-

• (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;

• (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 (a) (i) or (ii), he or she should receive a notification that the contributions outstanding should be paid over a specified period of time;

• (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;

• (b) In the case of non-officers who are fully insured:

• (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;

• (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;

• (iv) where there is a liability for contributions under Paragraph (i), (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;

• (v) where there is a liability for contributions under Paragraph (i) or (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;

• (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.

• (c) in the case of members, other than non-officers who are fully insured-

• (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;

• (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 (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;

• (iv) where there is a liability for contributions under Paragraph (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;

• (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;

• (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 (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 (i) or (iii) and where the outstanding contributions are not paid within the specified period of time referred to in Paragraph (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;

• (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)(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.

• (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)(a) Where a member who has not completed the vesting period—

• (i) whose active membership of this Scheme ceases other than on medical grounds or death, and

• (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),