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

• (3) Where a pension is being paid to a person by the Board or Institute and that person is convicted in any court of an offence in the commission of which a financial loss to the Board, Institute or the State has occurred, then the Board or Institute may reduce or cease paying the pension in order to make good such loss together with compound interest at a rate as may be determined by the Minister from time to time for the purpose of making good the value of the loss.

• (4) Interest to which this Article relates shall be charged in respect of the period between the date on which the loss was incurred and the date of the final payment.

Appeals

• (a) a complaint relating to circumstances in which he or she believes he or she has sustained financial loss caused by an act of maladministration, or

• (b) any dispute of fact or law that arises in relation to an act,

done by or on behalf of a person responsible for the management of this Scheme.

• (2) An application shall be in writing, signed by or on behalf of the actual or potential beneficiary and shall contain the following details—

• (a) the full name, address and date of birth of the actual or potential beneficiary,

• (b) the address to be used for service of documents in connection with the application,

• (c) a statement concerning the nature of the complaint or dispute with sufficient details to show why the actual or potential beneficiary is aggrieved, and

• (d) such other information as the Minister may reasonably require.

(3)(a) The Minister shall make a determination in relation to an application and notify in writing the complainant and the Board or the Institute of the determination within 3 months from the date on which all the details specified in Paragraph (2) are received by the Minister.

• (b) The notification under Paragraph (a) shall include—

• (i) a statement of the determination,

• (ii) a reference to any legislation (other than this Scheme), legal precedent, ruling of the Pensions Authority, ruling or practice of the Revenue Commissioners or other material relied upon in making the determination,

• (iii) a reference to the provisions of this Scheme relied upon in making the determination and, where a discretion has been exercised, a reference to those of its provisions by which such discretion is conferred,

• (iv) a statement that the determination is not binding upon any person unless, upon or after the making of the determination, the person assents, in writing, to be bound by it, and

• (v) a statement that the applicant should establish whether or not the complaint or dispute is one in respect of which the Pensions Ombudsman has jurisdiction to investigate under section 131 of the Pensions Act 1990 (No. 25 of 1990) and that further information can be found in an information booklet available from the office of the Pensions Ombudsman (and the statement shall include details of the address of that office).

Repayment of Pensions Overpaid

Treatment of Earlier Service

• (2) The maximum service reckonable for benefits under the Scheme is 40 years subject in the case of—

• (a) members who have retained an entitlement to preserved benefits under Article 17 (Preservation of Benefits),

• (b) members whose pensions were suspended under Article 63 (Employment subsequent to Resignation or Retirement),

• (c) members (or former members) whose pensions were abated under the provisions of Article 64 (Re-employment of a Pensioner in a Public Service Body), and

• (d) members with an entitlement to benefits payable from any other public service pension scheme

to maximum service not exceeding the difference between the earlier service and 40 years, provided that in the case of Paragraph (d) where the member had accrued more than 40 years’ service in more than one scheme up to and including 27 July 2012, he or she retains an entitlement to the total amount of that service accrued to that date if retained in more than one scheme, in accordance with the provisions of subsections 52(6) and 52(7) of the 2012 Act.

Confirmation of certain matters

• (a) granted before the making of this Scheme to or in respect of a member;

• (b) provision for which is not made by any other provision of this Scheme, and

• (c) the granting or payment of which is—

• (i) provided for in the relevant Regulations under the Local Government Superannuation Code, Circulars or other documents approved and implemented under administrative arrangements made by the Minister with the consent of the Minister for Public Expenditure and Reform, and

• (ii) subject to the terms and conditions of those arrangements.

• (2) Any pre-scheme benefit granted by the Board or Institute with the consent of the Minister before this Scheme is made is confirmed and, if the terms and conditions of the arrangements of the pre-scheme benefit are such that its payment is to continue during a period after this Scheme is made, then the benefit shall continue to be paid during that period, subject to those terms and conditions.

(3)(a) Any decision made by the Board or Institute on terms approved by the Minister before this Scheme is made, in respect of an application made by or on behalf of a member for a pre-scheme benefit or

• (b) any valid option exercised, by or on behalf of a scheme member, for Scheme membership or for a pre-scheme benefit,

that is made, or exercised, as the case may be, in accordance with the terms and conditions of the option or the pre-scheme benefit, is confirmed.

• (4) Notwithstanding the Revocations listed in Article 77 (referred to as the former scheme), the former scheme prevails if there is any divergence between this Scheme and the former Scheme in respect to-

• (a) any pre-scheme benefit that was validly granted under the former scheme and

• (b) the power to refuse to grant a pre-scheme benefit that was exercised under the former scheme.

Revocations

Table

Local Government (Superannuation) (Consolidation) Scheme, 1998 — S.I. 455 of 1998 but excluding—

• (a) provisions relating to 1956 Scheme members as defined in section 2 of this Scheme.

• (b) provisions contained in Chapter 3 and Chapter 4 of Part III.

SCHEDULES

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

THE TABLES IN THE SCHEDULES ARE SUBJECT TO REVISION FROM TIME TO TIME AS DETERMINED BY THE MINISTER FOR PUBLIC EXPENDITURE AND REFORM AND SHALL APPLY ACCORDINGLY.

Schedule 2 — Limits on the amount of service which may be purchased

SCHEDULE 1 Table 1 — Officers: Purchase by reference to age 65

Member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 10/11/06)

Age next birthday	Integrated (Class A PRSI)	Integrated (Class A PRSI)	Non-Integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
26	0.68%	0.09%	0.65%
27	0.70%	0.09%	0.67%
28	0.73%	0.10%	0.70%
29	0.75%	0.10%	0.72%
30	0.77%	0.10%	0.74%
31	0.80%	0.11%	0.76%
32	0.82%	0.11%	0.79%
33	0.84%	0.11%	0.81%
34	0.87%	0.12%	0.83%
35	0.89%	0.12%	0.86%
36	0.91%	0.12%	0.88%
37	0.93%	0.13%	0.91%
38	0.96%	0.13%	0.93%
39	0.98%	0.14%	0.96%
40	1.00%	0.14%	0.99%
41	1.03%	0.14%	1.02%
42	1.05%	0.15%	1.05%
43	1.07%	0.15%	1.09%
44	1.10%	0.16%	1.13%
45	1.13%	0.17%	1.17%
46	1.16%	0.17%	1.22%
47	1.23%	0.18%	1.30%
48	1.30%	0.20%	1.38%
49	1.39%	0.21%	1.48%
50	1.49%	0.22%	1.58%
51	1.60%	0.24%	1.71%
52	1.72%	0.26%	1.85%
53	1.87%	0.29%	2.01%
54	2.05%	0.31%	2.21%
55	2.26%	0.35%	2.44%
56	2.52%	0.39%	2.73%
57	2.84%	0.44%	3.09%
58	3.25%	0.51%	3.55%

Table 1 continued— Officers: Purchase by reference to age 65

Member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 10/11/06)

Age next birthday	Integrated (Class A PRSI)	Integrated (Class A PRSI)	Non-Integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
59	3.80%	0.60%	4.17%
60	4.57%	0.72%	5.03%
61	5.72%	0.91%	6.32%
62	7.64%	1.22%	8.48%
63	11. 48%	1.85%	12. 80%

• see Footnote 1 to Table 5.

Table 2 — Officers: Purchase by reference to age 65

Member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 10/5/05)

Age next birthday	Integrated (Class A PRSI)	Non-integrated (modified PRSI)
	% of gross salary	% of gross salary
26	27. 5%	33. 6%
27	28. 0%	34. 3%
28	28. 4%	34. 8%
29	28. 8%	35. 4%
30	29. 2%	35. 9%
31	29. 5%	36. 3%
32	29. 8%	36. 7%
33	30. 0%	37. 0%
34	30. 1%	37. 3%
35	30. 2%	37. 6%
36	30. 3%	37. 8%
37	30. 2%	37. 9%
38	30. 2%	38. 0%
39	30. 0%	38. 0%
40	29. 8%	38. 0%
41	29. 6%	37. 9%
42	29. 3%	37. 7%
43	28. 9%	37. 6%
44	28. 5%	37. 3%
45	28. 0%	37. 0%
46	27. 5%	36. 7%
47	26. 9%	36. 3%
48	26. 3%	35. 9%
49	25. 6%	35. 4%
50	24. 9%	34. 9%
51	24. 1%	34. 3%
52	23. 3%	33. 7%
53	22. 5%	33. 1%
54	21. 9%	32. 5%
55	22. 2%	31. 8%
56	22. 4%	31. 1%
57	22. 6%	30. 4%
58	22. 8%	29. 7%

Table 2 continued — Officers: Purchase by reference to age 65

Member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 10/5/05)

Age next birthday	Integrated (Class A PRSI)	Non-integrated (modified PRSI)
	% of gross salary	% of gross salary
59	23. 1%	29. 1%
60	23. 3%	28. 5%
61	23. 3%	27. 9%
62	22. 9%	27. 3%
63	23. 0%	26. 8%
64	23. 4%	26. 3%
65	23. 7%	25. 8%

Table 3 — Officers: Purchase by reference to age 65

Non-member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 10/11/06)

Age next birthday	Integrated (Class A PRSI)*	Integrated (Class A PRSI)*	Non-integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
26	0.58%	0.09%	0.58%
27	0.60%	0.09%	0.60%
28	0.62%	0.10%	0.62%
29	0.64%	0.10%	0.64%
30	0.66%	0.10%	0.66%
31	0.69%	0.11%	0.68%
32	0.70%	0.11%	0.70%
33	0.72%	0.11%	0.72%
34	0.74%	0.12%	0.74%
35	0.76%	0.12%	0.76%
36	0.78%	0.12%	0.79%
37	0.79%	0.13%	0.81%
38	0.81%	0.13%	0.83%
39	0.84%	0.14%	0.86%
40	0.85%	0.14%	0.88%
41	0.87%	0.14%	0.91%
42	0.89%	0.15%	0.94%
43	0.91%	0.15%	0.97%
44	0.93%	0.16%	1.01%
45	0.96%	0.17%	1.05%
46	0.98%	0.17%	1.09%
47	1.04%	0.18%	1.16%
48	1.10%	0.20%	1.23%
49	1.18%	0.21%	1.32%
50	1.26%	0.22%	1.42%
51	1.35%	0.24%	1.53%
52	1.46%	0.26%	1.66%
53	1.59%	0.29%	1.81%
54	1.74%	0.31%	1.99%
55	1.93%	0.35%	2.20%
56	2.15%	0.39%	2.46%
57	2.43%	0.44%	2.79%
58	2.79%	0.51%	3.21%

Table 3 continued — Officers: Purchase by reference to age 65

Non-member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 10/11/06)

Age next birthday	Integrated (Class A PRSI)*	Integrated (Class A PRSI)*	Non-integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
59	3.26%	0.60%	3.78%
60	3.93%	0.72%	4.57%
61	4.94%	0.91%	5.76%
62	6.62%	1.22%	7.74%
63	9.97%	1.85%	11. 71%

• see Footnote 1 to Table 5.

Table 4 — Officers: Purchase by reference to age 65

Non-member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 10/5/05)

Age next birthday	Integrated (Class A PRSI)	Non-Integrated (modified PRSI)
	% of gross salary	% of gross salary
26	24. 3%	30. 0%
27	24. 8%	30. 6%
28	25. 2%	31. 1%
29	25. 5%	31. 6%
30	25. 9%	32. 0%
31	26. 1%	32. 5%
32	26. 4%	32. 8%
33	26. 6%	33. 1%
34	26. 7%	33. 4%
35	26. 8%	33. 6%
36	26. 8%	33. 8%
37	26. 8%	33. 9%
38	26. 8%	34. 0%
39	26. 6%	34. 1%
40	26. 5%	34. 0%
41	26. 3%	34. 0%
42	26. 0%	33. 9%
43	25. 7%	33. 7%
44	25. 3%	33. 5%
45	24. 9%	33. 3%
46	24. 4%	33. 0%
47	23. 9%	32. 6%
48	23. 3%	32. 3%
49	22. 7%	31. 9%
50	22. 1%	31. 4%
51	21. 4%	30. 9%
52	20. 7%	30. 4%
53	20. 0%	29. 9%
54	19. 7%	29. 3%
55	19. 9%	28. 7%
56	20. 1%	28. 1%
57	20. 3%	27. 6%
58	20. 6%	27. 0%

Table 4 continued — Officers: Purchase by reference to age 65

Non-member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 10/5/05)

Age next birthday	Integrated (Class A PRSI)	Non-Integrated (modified PRSI)
	% of gross salary	% of gross salary
59	20. 8%	26. 5%
60	21. 1%	25. 9%
61	21. 1%	25. 4%
62	20. 8%	25. 0%
63	21. 0%	24. 5%
64	21. 4%	24. 1%
65	21. 7%	23. 7%

Table 5 — Officers: Purchase by reference to age 60

Member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 27/4/05 — see Footnote 2)

Age next birthday	Integrated (Class A PRSI)*	Integrated (Class A PRSI)*	Non-integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
21	0.78%	0.09%	0.74%
22	0.81%	0.10%	0.77%
23	0.84%	0.10%	0.79%
24	0.87%	0.11%	0.82%
25	0.90%	0.11%	0.85%
26	0.93%	0.11%	0.88%
27	0.95%	0.11%	0.90%
28	0.98%	0.12%	0.93%
29	1.01%	0.12%	0.96%
30	1.03%	0.12%	0.98%
31	1.06%	0.13%	1.01%
32	1.09%	0.13%	1.04%
33	1.11%	0.14%	1.07%
34	1.13%	0.14%	1.10%
35	1.16%	0.14%	1.13%
36	1.19%	0.15%	1.17%
37	1.22%	0.15%	1.21%
38	1.24%	0.16%	1.24%
39	1.27%	0.17%	1.29%
40	1.30%	0.17%	1.34%
41	1.33%	0.18%	1.39%
42	1.41%	0.19%	1.48%
43	1.50%	0.20%	1.57%
44	1.60%	0.21%	1.68%
45	1.71%	0.23%	1.80%
46	1.84%	0.25%	1.94%
47	1.98%	0.27%	2.10%
48	2.16%	0.29%	2.29%
49	2.36%	0.32%	2.51%
50	2.60%	0.35%	2.78%
51	2.90%	0.39%	3.11%
52	3.27%	0.45%	3.51%

Table 5 continued — Officers: Purchase by reference to age 60

Member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 27/4/05 — see Footnote 2)

Age next birthday	Integrated (Class A PRSI)*	Integrated (Class A PRSI)*	Non-integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
53	3.74%	0.51%	4.04%
54	4.37%	0.60%	4.74%
55	5.26%	0.73%	5.71%
56	6.59%	0.92%	7.18%
57	8.80%	1.23%	9.63%
58	13. 22%	1.86%	14. 52%

FOOTNOTE 1: *In the case of Integrated Officers, contributions are payable on both Net Salary and Gross Salary. ‘Net Salary’ = gross salary less twice the maximum personal rate of State Pension (Contributory). (This footnote also applies to Table 1 and 3 above).

FOOTNOTE 2: Under transitional provisions, set out in Paragraph 5 of Department of Education and Science Circular 0125/2006, the relevant birthday may be the first birthday occurring after 26/4/05.

Table 6 — Officers: Purchase by reference to age 60

Member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 27/4/05 — see Footnote)

Age next birthday	Integrated (Class A PRSI)	Non-integrated (modified PRSI)
	% of gross salary	% of gross salary
21	31. 5%	38. 8%
22	32. 1%	39. 5%
23	32. 6%	40. 2%
24	33. 1%	40. 8%
25	33. 5%	41. 4%
26	33. 8%	41. 9%
27	34. 1%	42. 4%
28	34. 4%	42. 8%
29	34. 5%	43. 1%
30	34. 7%	43. 4%
31	34. 7%	43. 6%
32	34. 7%	43. 8%
33	34. 6%	43. 9%
34	34. 4%	43. 9%
35	34. 2%	43. 8%
36	33. 9%	43. 7%
37	33. 5%	43. 6%
38	33. 1%	43. 4%
39	32. 6%	43. 1%
40	32. 1%	42. 7%
41	31. 4%	42. 3%
42	30. 8%	41. 9%
43	30. 0%	41. 4%
44	29. 2%	40. 8%
45	28. 4%	40. 2%
46	27. 5%	39. 5%
47	26. 6%	38. 8%
48	25. 6%	38. 1%
49	25. 1%	37. 3%
50	25. 3%	36. 5%
51	25. 6%	35. 7%
52	25. 8%	34. 9%
53	26. 0%	34. 1%
54	26. 3%	33. 3%

Table 6 continued — Officers: Purchase by reference to age 60

Member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 27/4/05 — see Footnote)

Age next birthday	Integrated (Class A PRSI)	Non-integrated (modified PRSI)
	% of gross salary	% of gross salary
55	26. 6%	32. 6%
56	26. 5%	31. 9%
57	26. 0%	31. 2%
58	25. 6%	30. 5%
59	26. 2%	29. 9%
60	26. 8%	29. 2%

FOOTNOTE: Under transitional provisions, set out in Paragraph 5 of Department of Education and Science Circular 0125/2006, the relevant birthday may be the first birthday occurring after 26/4/05.

Table 7 — Officers: Purchase by reference to age 60

Non-member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 27/4/05 — see Footnote 2)

Age next birthday	**Integrated (Class A PRSI) ***	**Integrated (Class A PRSI) ***	Non-integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
21	0.69%	0.09%	0.68%
22	0.72%	0.10%	0.70%
23	0.74%	0.10%	0.72%
24	0.77%	0.11%	0.75%
25	0.79%	0.11%	0.77%
26	0.82%	0.11%	0.80%
27	0.84%	0.11%	0.82%
28	0.86%	0.12%	0.84%
29	0.89%	0.12%	0.87%
30	0.91%	0.12%	0.89%
31	0.93%	0.13%	0.92%
32	0.95%	0.13%	0.95%
33	0.97%	0.14%	0.97%
34	1.00%	0.14%	1.00%
35	1.02%	0.14%	1.03%
36	1.04%	0.15%	1.06%
37	1.06%	0.15%	1.10%
38	1.09%	0.16%	1.13%
39	1.11%	0.17%	1.18%
40	1.14%	0.17%	1.22%
41	1.17%	0.18%	1.27%
42	1.24%	0.19%	1.35%
43	1.31%	0.20%	1.44%
44	1.40%	0.21%	1.54%
45	1.50%	0.23%	1.65%
46	1.61%	0.25%	1.78%
47	1.74%	0.27%	1.93%
48	1.89%	0.29%	2.10%
49	2.07%	0.32%	2.30%
50	2.28%	0.35%	2.55%
51	2.55%	0.39%	2.85%
52	2.87%	0.45%	3.23%

Table 7 continued — Officers: Purchase by reference to age 60

Non-member of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 27/4/05 — see Footnote 2)

Age next birthday	**Integrated (Class A PRSI) ***	**Integrated (Class A PRSI) ***	Non-integrated (modified PRSI)
	% of net salary	% of gross salary	% of gross salary
53	3.29%	0.51%	3.71%
54	3.86%	0.60%	4.36%
55	4.64%	0.73%	5.27%
56	5.82%	0.92%	6.63%
57	7.79%	1.23%	8.90%
58	11. 72%	1.86%	13. 44%

Table 8 — Officers: Purchase by reference to age 60

Non-member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 27/4/05 — see Footnote)

Age next birthday	Integrated (Class A PRSI)	Non-Integrated (modified PRSI)
	% of gross salary	% of gross salary
21	28. 5%	35. 4%
22	29. 0%	36. 0%
23	29. 5%	36. 7%
24	29. 9%	37. 3%
25	30. 3%	37. 8%
26	30. 7%	38. 3%
27	30. 9%	38. 7%
28	31. 1%	39. 1%
29	31. 3%	39. 4%
30	31. 4%	39. 7%
31	31. 4%	39. 9%
32	31. 4%	40. 0%
33	31. 3%	40. 1%
34	31. 2%	40. 1%
35	31. 0%	40. 1%
36	30. 7%	40. 0%
37	30. 4%	39. 9%
38	30. 0%	39. 7%
39	29. 5%	39. 4%
40	29. 0%	39. 1%
41	28. 5%	38. 8%
42	27. 9%	38. 4%
43	27. 2%	37. 9%
44	26. 5%	37. 4%
45	25. 7%	36. 9%
46	24. 9%	36. 3%
47	24. 0%	35. 7%
48	23. 1%	35. 0%
49	22. 9%	34. 3%
50	23. 1%	33. 6%
51	23. 4%	32. 8%
52	23. 6%	32. 1%
53	23. 8%	31. 4%
54	24. 1%	30. 7%

Table 8 continued — Officers: Purchase by reference to age 60

Non-member of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 27/4/05 — see Footnote)

Age next birthday	Integrated (Class A PRSI)	Non-Integrated (modified PRSI)
	% of gross salary	% of gross salary
55	24. 4%	30. 1%
56	24. 3%	29. 4%
57	23. 9%	28. 8%
58	23. 6%	28. 2%
59	24. 2%	27. 7%
60	24. 8%	27. 1%

NOTE: Under transitional provisions, set out in Paragraph 5 of Department of Education and Science Circular 0125/2006, the relevant birthday may be the first birthday occurring after 26/4/05.

Table 9 — Non-officers: Purchase by reference to age 65

Members and Non-members of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 10/11/06)

Age next birthday	Members of S&C Scheme	Members of S&C Scheme	Non-Members of S&C Scheme	Non-Members of S&C Scheme
	% of Pay	**% of Net Pay ***	% of Pay	**% of Net Pay ***
26	0.09%	0.66%	0.09%	0.58%
27	0.09%	0.69%	0.09%	0.60%
28	0.10%	0.71%	0.10%	0.62%
29	0.10%	0.73%	0.10%	0.64%
30	0.10%	0.76%	0.10%	0.66%
31	0.11%	0.78%	0.11%	0.68%
32	0.11%	0.80%	0.11%	0.70%
33	0.11%	0.82%	0.11%	0.72%
34	0.12%	0.85%	0.12%	0.74%
35	0.12%	0.87%	0.12%	0.76%
36	0.12%	0.89%	0.12%	0.78%
37	0.13%	0.91%	0.13%	0.80%
38	0.13%	0.93%	0.13%	0.82%
39	0.14%	0.95%	0.14%	0.83%
40	0.14%	0.97%	0.14%	0.85%
41	0.14%	0.99%	0.14%	0.87%
42	0.15%	1.02%	0.15%	0.89%
43	0.15%	1.04%	0.15%	0.91%
44	0.16%	1.06%	0.16%	0.93%
45	0.17%	1.09%	0.17%	0.96%
46	0.17%	1.12%	0.17%	0.98%
47	0.18%	1.18%	0.18%	1.04%
48	0.20%	1.26%	0.20%	1.10%
49	0.21%	1.34%	0.21%	1.18%
50	0.22%	1.43%	0.22%	1.26%
51	0.24%	1.54%	0.24%	1.35%
52	0.26%	1.66%	0.26%	1.46%
53	0.29%	1.80%	0.29%	1.59%
54	0.31%	1.97%	0.31%	1.74%
55	0.35%	2.18%	0.35%	1.93%
56	0.39%	2.42%	0.39%	2.15%
57	0.44%	2.73%	0.44%	2.43%
58	0.51%	3.13%	0.51%	2.79%
59	0.60%	3.66%	0.60%	3.26%
60	0.72%	4.40%	0.72%	3.93%

Table 9 (continued)— Non-officers: Purchase by reference to age 65

Members and Non-members of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 10/11/06)

Age next birthday	Members of S&C Scheme	Members of S&C Scheme	Non-Members of S&C Scheme	Non-Members of S&C Scheme
	% of Pay	**% of Net Pay ***	% of Pay	**% of Net Pay ***
61	0.91%	5.51%	0.91%	4.94%
62	1.22%	7.37%	1.22%	6.62%
63	1.85%	11. 07%	1.85%	9.97%

• FOOTNOTE: The periodic contribution rates for Integrated Staff on full PRSI are levied on both Net Pay and Pay. ‘Net Pay’ = gross pay less twice the rate of contributory old age pension payable at the maximum rate to a person with no adult dependent or qualified children.

Table 10 — Non-officers: Purchase by reference to age 65

Members and Non-members of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 10/5/05)

Age next birthday	Members of S&C	Non-Members
	**% of Pay ***	**% of Pay ***
26	27. 0%	24. 3%
27	27. 5%	24. 8%
28	27. 9%	25. 2%
29	28. 3%	25. 5%
30	28. 7%	25. 9%
31	29. 0%	26. 1%
32	29. 3%	26. 4%
33	29. 5%	26. 6%
34	29. 6%	26. 7%
35	29. 7%	26. 8%
36	29. 8%	26. 8%
37	29. 7%	26. 8%
38	29. 7%	26. 8%
39	29. 5%	26. 6%
40	29. 3%	26. 5%
41	29. 1%	26. 3%
42	28. 8%	26. 0%
43	28. 4%	25. 7%
44	28. 0%	25. 3%
45	27. 5%	24. 9%
46	27. 0%	24. 4%
47	26. 4%	23. 9%
48	25. 8%	23. 3%
49	25. 1%	22. 7%
50	24. 4%	22. 1%
51	23. 6%	21. 4%
52	22. 8%	20. 7%
53	22. 0%	20. 0%
54	21. 4%	19. 7%
55	21. 7%	19. 9%
56	21. 9%	20. 1%
57	22. 1%	20. 3%
58	22. 3%	20. 6%
59	22. 6%	20. 8%
60	22. 8%	21. 1%

Table 10 (continued) — Non-officers: Purchase by reference to age 65

Members and Non-members of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 10/5/05)

Age next birthday	Members of S&C	Non-Members
	**% of Pay ***	**% of Pay ***
61	22. 8%	21. 1%
62	22. 4%	20. 8%
63	22. 5%	21. 0%
64	22. 9%	21. 4%
65	23. 2%	21. 7%

• FOOTNOTE: The lump-sum contribution rates for Integrated Staff on full PRSI are levied on Pay only (i.e. there are no Net Pay/Pay contribution rates as heretofore).

Table 11 — Non-officers — Purchase by reference to age 60

Members and Non-members of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 27/4/05 — see Footnote 2)

Age next birthday	Members of S&C Scheme	Members of S&C Scheme	Non-Members of S&C Scheme	Non-Members of S&C Scheme
	% of Pay	**% of Net Pay ***	% of Pay	**% of Net Pay ***
21	0.09%	0.77%	0.09%	0.69%
22	0.10%	0.80%	0.10%	0.72%
23	0.10%	0.83%	0.10%	0.74%
24	0.11%	0.85%	0.11%	0.77%
25	0.11%	0.88%	0.11%	0.79%
26	0.11%	0.91%	0.11%	0.82%
27	0.11%	0.94%	0.11%	0.84%
28	0.12%	0.96%	0.12%	0.86%
29	0.12%	0.99%	0.12%	0.89%
30	0.12%	1.00%	0.12%	0.91%
31	0.13%	1.03%	0.13%	0.93%
32	0.13%	1.06%	0.13%	0.95%
33	0.14%	1.08%	0.14%	0.97%
34	0.14%	1.11%	0.14%	1.00%
35	0.14%	1.13%	0.14%	1.02%
36	0.15%	1.15%	0.15%	1.04%
37	0.15%	1.18%	0.15%	1.06%
38	0.16%	1.21%	0.16%	1.09%
39	0.17%	1.24%	0.17%	1.11%
40	0.17%	1.27%	0.17%	1.14%
41	0.18%	1.30%	0.18%	1.17%
42	0.19%	1.37%	0.19%	1.24%
43	0.20%	1.46%	0.20%	1.31%
44	0.21%	1.55%	0.21%	1.40%
45	0.23%	1.66%	0.23%	1.50%
46	0.25%	1.78%	0.25%	1.61%
47	0.27%	1.93%	0.27%	1.74%
48	0.29%	2.09%	0.29%	1.89%
49	0.32%	2.29%	0.32%	2.07%
50	0.35%	2.52%	0.35%	2.28%
51	0.39%	2.81%	0.39%	2.55%
52	0.45%	3.17%	0.45%	2.87%
53	0.51%	3.63%	0.51%	3.29%
54	0.60%	4.24%	0.60%	3.86%

Table 11 (continued) — Non-officers — Purchase by reference to age 60

Members and Non-members of the Survivors’ and Children’s Scheme

Periodic contribution rates (applicable from 27/4/05 — see Footnote 2)

Age next birthday	Members of S&C Scheme	Members of S&C Scheme	Non-Members of S&C Scheme	Non-Members of S&C Scheme
	% of Pay	**% of Net Pay ***	% of Pay	**% of Net Pay ***
55	0.73%	5.10%	0.73%	4.64%
56	0.92%	6.38%	0.92%	5.82%
57	1.23%	8.53%	1.23%	7.79%
58	1.86%	12. 81%	1.86%	11. 72%

• FOOTNOTE 1: The periodic contribution rates for Integrated Officers on full PRSI are levied on both Net Pay and Pay. ‘Net Pay’ = gross pay less twice the rate of contributory old age pension payable at the maximum rate to a person with no adult dependent or qualified children.

FOOTNOTE 2: Under transitional provisions, set out in Paragraph 5 of Circular 0125/2006, the relevant birthday may be the first birthday occurring after 26/4/05.

Table 12 — Non-officers — Purchase by reference to age 60

Members and Non-members of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 27/4/05 — see Footnote 2)

Age next birthday	Members of S&C	Non-Members
	**% of Pay ***	**% of Pay ***
21	31. 0%	28. 5%
22	31. 6%	29. 0%
23	32. 1%	29. 5%
24	32. 6%	29. 9%
25	33. 0%	30. 3%
26	33. 3%	30. 7%
27	33. 6%	30. 9%
28	33. 9%	31. 1%
29	34. 0%	31. 3%
30	34. 2%	31. 4%
31	34. 2%	31. 4%
32	34. 2%	31. 4%
33	34. 1%	31. 3%
34	33. 9%	31. 2%
35	33. 7%	31. 0%
36	33. 4%	30. 7%
37	33. 0%	30. 4%
38	32. 6%	30. 0%
39	32. 1%	29. 5%
40	31. 6%	29. 0%
41	30. 9%	28. 5%
42	30. 3%	27. 9%
43	29. 5%	27. 2%
44	28. 7%	26. 5%
45	27. 9%	25. 7%
46	27. 0%	24. 9%
47	26. 0%	24. 0%
48	25. 1%	23. 1%
49	24. 6%	22. 9%
50	24. 8%	23. 1%
51	25. 1%	23. 4%
52	25. 3%	23. 6%
53	25. 5%	23. 8%
54	25. 8%	24. 1%
55	26. 0%	24. 4%

Table 12 (continued) — Non-officers — Purchase by reference to age 60

Members and Non-members of the Survivors’ and Children’s Scheme

Lump Sum contribution rates (applicable from 27/4/05 — see Footnote 2)

Age next birthday	Members of S&C	Non-Members
	**% of Pay ***	**% of Pay ***
56	26. 0%	24. 3%
57	25. 5%	23. 9%
58	25. 1%	23. 6%
59	25. 7%	24. 2%
60	26. 3%	24. 8%

• FOOTNOTE 1: The lump-sum contribution rates for Integrated Staff on full PRSI are levied on Pay only (i.e. there are no Net Pay/Pay contribution rates as heretofore).

FOOTNOTE 2: Under transitional provisions, set out in Paragraph 5 of Circular 0125/2006, the relevant birthday may be the first birthday occurring after 26/4/05.

Table 13

Actuarial Reduction Factors

Purchase by reference to age 65

Age last birthday	Pension	Lump Sum
30	22. 9%	50. 7%
31	23. 6%	51. 7%
32	24. 4%	52. 8%
33	25. 2%	53. 8%
34	26. 0%	54. 9%
35	26. 9%	55. 9%
36	27. 8%	57. 0%
37	28. 7%	58. 2%
38	29. 7%	59. 3%
39	30. 8%	60. 5%
40	31. 8%	61. 7%
41	33. 0%	62. 9%
42	34. 2%	64. 1%
43	35. 5%	65. 4%
44	36. 8%	66. 7%
45	38. 2%	68. 0%
46	39. 7%	69. 3%
47	41. 3%	70. 6%
48	43. 0%	72. 0%
49	44. 8%	73. 4%
50	46. 7%	74. 8%
51	48. 7%	76. 3%
52	50. 8%	77. 8%
53	53. 1%	79. 3%
54	55. 6%	80. 8%
55	58. 2%	82. 4%
56	61. 1%	84. 0%
57	64. 1%	85. 6%
58	67. 4%	87. 3%
59	71. 0%	89. 0%
60	74. 8%	90. 7%
61	79. 0%	92. 5%
62	83. 6%	94. 3%
63	88. 5%	96. 1%
64	94. 0%	98. 0%
65	100. 0%	100. 0%

Table 14

Actuarial Reduction Factors

Purchase by reference to age 60

Age last birthday	Pension	Lump Sum
30	30. 6%	55. 7%
31	31. 6%	56. 8%
32	32. 6%	57. 9%
33	33. 6%	59. 0%
34	34. 7%	60. 2%
35	35. 9%	61. 4%
36	37. 1%	62. 6%
37	38. 4%	63. 8%
38	39. 7%	65. 1%
39	41. 1%	66. 4%
40	42. 5%	67. 7%
41	44. 1%	69. 0%
42	45. 7%	70. 4%
43	47. 4%	71. 8%
44	49. 2%	73. 2%
45	51. 1%	74. 6%
46	53. 1%	76. 1%
47	55. 2%	77. 6%
48	57. 4%	79. 1%
49	59. 8%	80. 7%
50	62. 4%	82. 2%
51	65. 1%	83. 9%
52	67. 9%	85. 5%
53	71. 0%	87. 2%
54	74. 3%	88. 9%
55	77. 8%	90.7%
56	81.6%	92.4%
57	85.7%	94.3%
58	90.1%	96.1%
59	94.8%	98.0%
60	100.0%	100.0%

SCHEDULE 2 Limits on Amounts of Service which may be Purchased

“relevant pensionable service” includes periods of leave without pay purchased in accordance with the provisions of Chapter 2 of Part 2;

“retained benefits” means benefits from another public sector pension scheme and includes pensions, commutation payments, lump sums, gratuities and refunds of superannuation contributions.

TABLE

Relevant pensionable service(1)	Maximum service which can be purchased(2)
20 years or more 19 years 18 years 17 years 16 years 15 years 14 years 13 years 12 years 11 years 10 years 9 years	Difference between 40 years and pensionable service by the relevant age 17 years 15 years 13 years 11 years 9 years 7 years 5 years 4 years 3 years 2 years 1 year

• (a) the maximum specified in column (2) of the Table to Paragraph 3; and

(b)40 — A,

where A is the relevant pensionable service which the member would have at the relevant age.

GIVEN under my Official Seal,

9 July 2015.

JAN O’SULLIVAN,

Minister for Education and Skills.

The Minister for Public Expenditure and Reform hereby consents to the foregoing Scheme.

GIVEN under my Official Seal,

9 July 2015.

BRENDAN HOWLIN,

Minister for Public Expenditure and Reform.