S.I. No. 292/2015 - Education and Training Board Teachers Superannuation Scheme 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.

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

24.

25.

26.

27.

28.

29.

30.

31.

32.

33.

34.

35.

Part 3 Survivors’ and Children’s Benefits

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

36.

37.

38.

39.

40.

41.

42.

43.

44.

45.

46.

47.

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

48.

49.

50.

51.

52.

53.

54.

55.

56.

57.

58.

59.

Part 4 General Provisions

60.

61.

62.

63.

64.

65.

66.

67.

68.

69.

70.

71.

72.

73.

74.

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. 292 of 2015

EDUCATION AND TRAINING BOARD TEACHERS 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 Vocational Education Superannuation Schemes (Transfer of Departmental Administration and Ministerial Functions) Order, 1998 — S.I. No. 362/1998, 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(4)(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);

“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 Remuneration shall not reckon as pensionable or qualifying service for any scheme benefit including “qualifying service” as defined in Article 7 (Minimum Pension Age);

“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 9 but excluding notional service as defined at Article 9(3)(a)(ii),(iii),(iv), (vi) and (viii);

“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, 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 a designated community college on a full-time basis in an ex-quota post approved by the Minister, in accordance with the model lease agreement for designated community colleges;

“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, the age attained by the member on the last day of the school 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 18(2);

“deceased member” has the meaning given in Article 39 and Article 51 (Power to Grant Survivors’ and Children’s Pensions);

“deceased’s pension” has the meaning given in Article 40 and Article 52 (Survivors’ Pensions — Calculation);

“death gratuity” has the meaning given in Article 21;

“earlier service” has the meaning given in Article 72;

“ETB Teacher” means a teacher in accordance with the terms of the Education Act 1998 (No. 51 of 1998) and the Teaching Council Act 2001 (No. 8 of 2001) as appropriate, who is employed by a Board to teach in an approved post, funded by the Oireachtas, and appointed by that Board on the basis of having the required qualifications and experience for the post; “ETB Teacher” includes Pro-rata Part-time teachers (PRPTT) formerly called Eligible Part-time teachers;

“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 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 10(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;

“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;

“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 19(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 7;

“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 47 and Article 59;

“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 5;

“pensionable remuneration” has the meaning given in Article 5(1);

“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 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 service” has the meaning given in Article 9;

“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 44 and Article 56;

“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 16;

“preserved lump sum” has the meaning given in Article 14 and Article 16;

“preserved pension” has the meaning given in Article 14 and Article 15;

“preserved pension age” has the meaning given in Article 8;

“pre-service training” has the meaning given in Article 7 (Minimum Pension Age);

“PRPTT” means pro-rata part-time teacher formerly called Eligible Part-time teacher;

“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;

“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 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 the first day of September and ending on the following thirty first day of 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” has the meaning given in Article 20;

“survivor’s pension” has the meaning given in Part 3;

“survivor’s supplementary pension” shall be construed in accordance with Article 41(6) (Survivors’ Pensions — Grant and Payment);

“temporary rehabilitation remuneration” means a payment made, in certain circumstances, by the Board 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;

“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 member 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 to teach for 334 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;

“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

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

• (a) is not a new entrant and whose potential service on appointment to a pensionable post would be less than the vesting period;

• (b) was given an option for membership under paragraph 4 and did not accept the option.

• (3) Subject to Paragraph (2), each of the following persons is automatically a member of this Part:

• (a) permanent wholetime ETB Teachers who commenced pensionable employment on or after 1 June 1978. Prior unqualified service must be reckoned and the relevant contributions paid;

• (b) effective from 1 September 1996 and in accordance with Department of Education and Science Circular Letter Pen 30/99, all Pro-Rata Teachers, Temporary Wholetime Teachers and Part-time Teachers who were employed from the outset of the school year for 9 hours each week or more, provided that such Teachers had met the medical conditions for membership and were either fully qualified or had Pre-1987 Status;

• (c) effective from 1 September 2001, an unqualified ETB Teacher is automatically admitted to membership of this Part in accordance with Department of Education and Science Circular Letter 24/2008. Prior service must be reckoned and contributions paid in accordance with Article 10;

• (d) effective from I September 2001, a part-time ETB Teacher appointed on or after that date will automatically become a member of this Part, in accordance with Department of Education and Science Circular Letter 25/2008, provided that he or she has an appropriate full-time comparator who is serving in a pensionable post;

• (e) effective from 1 September 1996 and in accordance with Department of Education and Science Circular Letter Pen 30/99 and Department of Education and Science Circular Letter Pen 3/01, all chaplains, provided that they meet the medical conditions for membership. Prior service must be reckoned and contributions paid in accordance with Article 10.

In this Paragraph, “pre-1987 status” in respect of an ETB Teacher means a teacher who has been in regular part-time service with a Board from a date prior to 1 September 1987, and satisfied the service criteria.

• (4) 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 ETB Teacher 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 September 2001, a part-time ETB Teacher who has an appropriate full-time comparator, who is employed in a pensionable post and who paid the appropriate contributions.

• (5) On an ETB Teacher’s first appointment to a pensionable post, the Board shall make available to him or her a copy of the rules of this Scheme.

• (6) An ETB Teacher who is not a new entrant may not continue in membership of this Part after having reached the compulsory retirement age.

Pensionable Remuneration

• (a) retiring salary and

• (b) pensionable allowances.

• (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) subject to sub-paragraph (c), 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 by a Pro-rata Part Time teacher (PRPTT) and subject to the terms of Department of Public Expenditure and Reform Circular Letter 11/2012, 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 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

• (c) 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 of a member who 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 Allowances means—

• (a) Subject to subparagraphs (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 the full 3 years, 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 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) who 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) Supervision and substitution payments may be included in pensionable remuneration for such duration as is specified in accordance with the terms approved by the Minister from time to time for a member who—

• (i) entered into a commitment on or after 1 September 2004 to undertake supervision or substitution duties and fulfilled that commitment, and

• (ii) received an actual payment no later than the end of the 2012-2013 school year for fulfilling the commitment.

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 15(3) (Preserved Pension payable on Medical Grounds), Article 18 (Cost Neutral Early retirement) or Article 19 (Retirement on Medical Grounds).

• (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

• (2) In the case where a member, who is not a new entrant and who on or after 31 July 1996 has 35 years qualifying service, the minimum pension age is 55 in accordance with Department of Education and Science Circular Letter 27/1997.

For the purposes of this Article:

“qualifying service” means a period in service as an active member in paid employment, whether wholetime or part-time plus, on or after 31 July 1996, credit for pre-service training. The credit for pre-service training is two years in the case of an ETB Teacher with a pre-service training period of 4 full-time years and one year in the case of an ETB Teacher with a pre-service training period of 3 full-time years, provided that a period of actual pensionable service may not be taken into account in calculating credit for pre-service training.

“pre-service training” means the minimum period in which the essential required training and/or qualification for the teaching post can be gained.

Preserved Pension Age

Pensionable Service

• (a) paid service given as an ETB Teacher on or after the commencement of scheme 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 after reaching the compulsory retirement age, provided that any period during which a member was or is a job-sharer shall be reckonable in the proportion which the hours worked bear to comparable whole-time hours;

• (b) service given in a temporary wholetime position as an ETB Teacher before the date of commencement of membership for which appropriate contributions have been paid in accordance with Article 10(2)(Contributions);

• (c) service given in a part-time position as an ETB Teacher on or after the commencement of scheme membership on the basis of the relevant provisions in Paragraphs (d) to (h);

• (d) Where the service referred to in subparagraph (c) was given on or after 1 September 2001—

• (i) if given under a part-time pro-rata contract, such crediting shall be, in respect of a school year, in accordance with the formula:

	Formula for purposes of paragraph 9(1)(d)(i)
	A x B 22 365
	where A is the number of hours the member has contracted to work in each week in the school year concerned and B is the number of days for which the contract is held excluding periods of unpaid leave.

Where the contracted hours are less than wholetime, any additional pensionable part-time reckonable hours should be calculated in accordance with Paragraph (d) (ii) subject to a maximum of one year’s credit for each year of service;

• (ii) if given under a part-time contract, such crediting shall be, in respect of a school year, in accordance with the formula:

	Formula for purposes of paragraph 9(1)(d)(ii)
	A 735
	where A is the number of reckonable hours worked in the school 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) if given under a pro-rata part-time contract, all such service so given calculated, in respect of a school year, in accordance with the formula:

	Formula for purposes of paragraph 9(1)(e)(i)
	A x B 22 365
	where A is the number of hours the member has contracted to work in each week in the school year concerned and B is the number of days for which the contract is held excluding periods of unpaid leave.

Where the contracted hours are less than wholetime, any additional reckonable part-time hours should be calculated in accordance with Paragraphs (e) (ii) subject to a maximum of one year’s credit for each year of service.

• (ii) if given under a part-time contract, such crediting shall be, in respect of a school year, in accordance with the formula below:

• (I) in the case of a member who gave not less than 368 reckonable hours of service in a school year, all of such service calculated, in respect of a school year, in accordance with the following formula:

	Formula for purposes of paragraph 9(1)(e)(ii)(I)
	A 1148
	where A is the number of hours worked in the school year concerned, subject to a maximum of one year’s credit for each year of service.

• (II) in the case of a member who gave less than 368 reckonable hours of service in a school year, such of that service calculated, in respect of a school year, by applying the following formula to only so much of the reckonable hours so worked that comprise 9 or more hours in the week or each of the weeks concerned:

	Formula for purposes of paragraph 9(1)(e)(ii)(II)
	A 1148
	where A is the number of hours set out in this subparagraph (II);

• (f) where the service referred to in Paragraph (c) was given in the school year 1995/96—

• (i) if given under a part-time pro-rata contract, such crediting shall be, in respect of a school year, in accordance with the formula:

	Formula for purposes of paragraph 9(1)(f)(i)
	A x B 22 365
	where A is the number of hours the member has contracted to work in each week in the school year concerned and B is the number of days for which the contract is held excluding periods of unpaid leave.

Where the contracted hours are less than wholetime, any additional pensionable part-time reckonable hours should be calculated in accordance with Paragraph (f) (ii) subject to a maximum of one year’s credit for each year of service;

• (ii) if given under a part-time contract, such crediting shall be, in respect of a school year, in accordance with the following:

• (I) where the number of reckonable hours service given in that school year is 735 or more, 1 year of pensionable service,

• (II) where 368 reckonable hours or more and 734 reckonable hours or less service is given in that school year, pensionable service is calculated in accordance with the formula:

	Formula for the purposes of paragraph 9(1)(f)(ii)(II)
	A 735
	where A is the number of reckonable hours service given in accordance with this subparagraph (II);

• (III) where the number of reckonable hours service given in that school year is less than 368, such of that service as calculated by applying the following to only so much of the reckonable hours so worked that comprise 10 or more hours worked in the week or each of the weeks concerned:

	Formula for the purposes of paragraph 9(1)(f)(ii)(III)
	A 735
	where A is the number of reckonable hours service given in accordance with this subparagraph (ii)(III)

• (g) Where the service referred to in Paragraph (c) was given on or after 27 May 1977 and before 1 September 1995:

• (i) if given under a part-time pro-rata contract, such crediting shall be, in respect of a school year, in accordance with the formula:

	Formula for the purposes of paragraph 9(1)(g)(i)
	A x B 22 365
	where A is the number of hours the member has contracted to work in each week in the school year concerned and B is the number of days for which the contract is held excluding periods of unpaid leave.

Where the contracted hours are less than wholetime, any additional pensionable part-time reckonable hours should be calculated in accordance with Paragraph (g) (ii) subject to a maximum of one year’s credit for each year of service;

• (ii) if given under a part-time contract, such crediting shall be, in respect of a school year, in accordance with the following:

• (I) where the number of reckonable hours of service given in a school year is equal or greater than 800, pensionable service in that school year is 1 year,

• (II) where the number of reckonable hours of service given is equal or greater than 400 and less than 800, pensionable service is calculated by the formula:

	Formula for the purpose of paragraph 9(1)(g)(ii)(II)
	A 800
	where A is the number of hours set out in this subparagraph (ii)(II),

• (III) where a member who gave less than 400 reckonable hours of service in a school year, such of that service calculated by applying the following formula to only so much of the reckonable hours so worked that comprise 10 or more hours worked in the week or each of the weeks concerned:

	Formula for the purpose of paragraph 9(1)(g)(ii)(III)
	A 800
	where A is the number of hours set out in this subparagraph (ii)(III);

• (h) where the service referred to in subparagraph (c) was given under a part-time contract, prior to 27 May 1977—

• (i) where the number of reckonable hours service given in a school year is greater than 800, 1 year of pensionable service;

• (ii) where the number of reckonable hours service given in a school year is 400 or more but less than 800, one half of a year’s pensionable service, and

• (iii) where the number of reckonable hours service given in a school year is less than 400, pensionable service in that school year is calculated as one half of a week for each week where 10 reckonable hours or more service is given;

• (i) service given in a part-time position as an ETB Teacher before the date of commencement of scheme membership for which contributions have been paid in accordance with Article 10(2) (Contributions), the amount of service to be determined in accordance with Paragraphs (d) to (h).

• (2) No member is entitled to a period of pensionable service, other than ill-health added years as provided for in Article 19 (Retirement on Medical Grounds), unless the appropriate contributions have been paid.

Transferred Service and Additional Notional Pensionable Service

(3)(a) The following actual or notional pensionable service may be added to actual service in this Scheme subject to the relevant conditions, the maximum aggregate years which may be added under Paragraphs (iii) and (vi) of 10 years and the overall limit on reckonable service of 40 years—

• (i) 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;

• (ii) notional service which a member may opt to purchase in accordance with Chapter 2 of Part 2 (Additional Voluntary Benefits: Purchase of Notional Service);

• (iii) any notional service credited under Article 19 (Retirement on Medical Grounds);

• (iv) 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 (i) 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;

• (v) strike days restored under the terms of Department of Education and Science Circular Letter Pen 3/02 on payment of the appropriate contributions;

• (vi) professional added years in accordance with Department of Education and Science Circular Letter 45/2000 and Department of Education and Science Circular Letter 23/05;

• (vii) 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;

• (viii) 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 this Part (Additional Voluntary Benefits: Purchase of Notional Service);

• (ix) 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;

• (x) service credited under Article 17(3);

• (xi) where a member of this Part is granted special leave without pay by the Board in order to take up an appointment with an institution 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, 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 in respect of such service.

• (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) subject to Paragraph (c), 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 who are fully insured and limited membership applies, under the terms of 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/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 the 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.

• (2) Contributions under this Part for service given prior to entry to Scheme membership are:

• (a) in the case of members 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 (a)(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 contribution is not paid within the specified period, 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.

In this Paragraph—

“the specified period” means a period equal to the period of service as an ETB Teacher prior to entry to this Scheme;

“historic pay” means the actual remuneration, without adjustment, paid to the member on the date the service was given;

“historic net pay” means the amount by which historic pay exceeds the rate of contributory State Pension payable at that time.

• (b) subject to Paragraph (c), in the case of members who are fully insured—

• (i) in the case of temporary wholetime service or part-time service (with the exception of service under subparagraph (b)(ii)), 1.5% of actual remuneration and 3.5% of net actual remuneration calculated on the basis of actual remuneration and contributory State Pension rates applicable on the date which is three months after he or she became pensionable;

• (ii) in the case of unqualified part-time teaching service prior to 1 September 2001, 1.5% of actual remuneration and 3.5% of net actual remuneration calculated on the basis of actual remuneration and contributory State Pension rates applicable on the date which is three months after the member became pensionable or the rates applicable on 20 December 2001, whichever is more favourable;

• (iii) where there is a liability for contributions under subparagraph (b) (i), he or she should be given three months from the date he or she is presented with the notification to pay the necessary contributions. The member should be informed in writing that if the sum outstanding is not paid in full within the three month period, compound interest will accrue on any outstanding balance from the date the three month period expires. Any outstanding contributions, including compound interest, shall be deducted from any benefits payable under this Scheme;

• (iv) where there is a liability for contributions under subparagraph (b) (ii), he or she when notified will have two months to decide on how he or she wishes to make payment. This can be done in one of three ways:—

• (I) Lump Sum:

The lump sum must be paid within six months of receiving a notification to pay the necessary contributions;

• (II) Instalments:

The arrears will be recovered by increasing the ongoing contribution. The period of the increase will not continue beyond the length of previous service to which the arrears relate. The rate of contribution will be the same as that for a person paying by way of lump sum. Where through no fault of the Board, the full liability is not discharged by the end of the stated period of the increase, the outstanding liability will be determined by the remuneration and contributory State Pension rates applicable on the date of payment. If the full outstanding liability is not discharged by the date of retirement, the arrears payable will be calculated based on the pensionable remuneration and contributory State Pension rates applicable on that date and will be deducted from any benefits payable;

• (III) At retirement:

The arrears payable will be calculated based on the pensionable remuneration and contributory State Pension rates applicable on the date of retirement and the relevant amount will be deducted from the retirement lump sum.

• (c) in the case of part-time members who are fully insured and the revised arrangements for certain part-time public servants applies in accordance with Department of Education and Science Circular Letter 25/2008—

• (i) in the case of temporary wholetime service or part-time service (with the exception of service under subparagraph (c) (ii), 1.5% of remuneration and 3.5% of net remuneration calculated on the basis of remuneration and the contributory State Pension rates applicable on the date which is three months after he or she became pensionable;

• (ii) in the case of unqualified part-time teaching service prior to 1 September 2001, 1.5% of remuneration and 3.5% of net remuneration calculated on the basis of remuneration and contributory State Pension rates applicable on the date which is three months after the member became pensionable or the rates applicable on 20 December 2001, whichever is more favourable;

• (iii) where there is a liability for contributions under subparagraph (c) (i) or (ii) or additional contributions under the revised arrangements 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 in accordance with the time limits imposed by Department of Education and Science Circular Letter 25/2008 or if notified of contributions due on or after 1 September 2014 in accordance with the time limits imposed by Department of Education and Skills Circular Letter 62/2014;

• (iv) if the full liability for contributions under subparagraph (i) and (ii) is not discharged in accordance with subparagraph (iii) the outstanding liability will be determined by the 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 on the date of the payment of the benefits;

• (d) where there are outstanding contributions in accordance with this Article he/she should not be required to pay more than 20% of his/her gross annual salary in any one year. If the sum outstanding exceeds the 20% threshold the period can be extended in accordance with Department of Education and Science Circular Letter 39/2009.

(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, 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),

• (b) is subsequently re-employed before 21 May 2008 as a pensionable member in this Scheme or in another Public Service Pension Scheme to which the service may be transferred, and

• (i) pays such amount to the Board as would, on the date of payment or of the final payment where Paragraph (4) applies, represent the gross amount of contributions paid to him or her with, compound interest on such amount as may be specified by the Board and such rate of interest as determined by the Minister for Public Expenditure and Reform,

then he or she shall have his or her pensionable service, referred to in Paragraph (4), restored.

• (c) is subsequently re-employed after 21 May 2008 as a pensionable member in this Scheme or in another Public Service Pension Scheme to which the service may be transferred, and

• (i) where the period of service being restored has been given since 1 September 2001, the period will be restored through paying contributions to the Board on the basis of wholetime equivalent pay rates current at the time of payment or

• (ii) where the period of service being restored has been given prior to 1 September 2001, the service will be restored by payment of such amount to the Board as would, on the date of payment or of the final payment, represent the amount of gross contributions paid to him or her with compound interest on such amount and at such rate per annum as may be specified by Board with the approval of the Minister for Public Expenditure and Reform.

• (6) For the purposes of this article, the Board may at its discretion agree to accept payment of the outstanding amount concerned in more than one payment, but, unless otherwise provided for in this Article, compound interest will continue to apply on all outstanding contributions.

Pension Calculation on Retirement

• (2) Subject to Paragraphs (3) and (4), a member who is fully insured and has a pension in payment on or after 1 January 2004, or retires on or after that date having completed the vesting period and having attained the minimum pension age, shall be eligible to receive a pension of an amount per annum calculated in accordance with the formula:

[A x C/200] + [B x C/80], where

A is—

• (a) if the member’s pensionable remuneration is less than or equal to 3 and 1/3rd times the annual rate of contributory State Pension payable on the last day of the member’s pensionable service, the amount of the member’s pensionable remuneration;

or

• (b) if the member’s pensionable remuneration exceeds 3 and 1/3rd times the annual rate of contributory State Pension payable on the last day of the member’s pensionable service, that part of the member’s pensionable remuneration which equals 3 and 1/3rd times the rate of contributory State Pension;

B is that part (if any) of the member’s pensionable remuneration which exceeds 3 and 1/3rd times the annual rate of contributory State Pension payable on the last day of the member’s pensionable service; and

C is the amount of the member’s pensionable service, subject to a maximum of 40 years.

• (3) Where a former member who was fully insured and who had an entitlement to a pension prior to 1 January 2004, that pension in respect of any period in payment prior to 1 January 2004 is calculated as 1/80th of his or her net pensionable remuneration at retirement for each year of pensionable service.

• (4) Where a member or former member has Limited Membership the pension is calculated as 1/80th of his or her net pensionable remuneration at retirement for each year of pensionable service.

Lump Sum Calculation on Retirement

• (2) Where a general increase in pay becomes effective within a period of 3 months following the member’s 65th birthday and the former member who has opted to retire on his or her 65th birthday is alive on the date the increase becomes effective, the lump sum determined under Paragraph (1) may be adjusted to take into account the pensionable remuneration which would have applied on the date such general increase becomes effective.

Balancing Gratuity on Death in Retirement

• (a) pension paid or payable (including any amount which would have been payable had the provisions of Article 60, (Employment subsequent to Resignation or Retirement) or Article 61 (Re-employment of a Pensioner by a Public Service Body) not applied, and

• (b) the lump sum (before any deductions are made for non-periodic contributions in respect of survivor’s benefits or other contributions deducted from the lump sum) is less than the gratuity which would have been granted to his or her legal personal representative, had the former member died on the date of his or her retirement if calculated in accordance with Article 21(1)(a), (Death Gratuity on Death in Service), the legal personal representative shall be eligible to receive a gratuity equal to the deficiency.

Preservation of Benefits

• (a) on retirement on medical grounds with immediate pension, having completed the ill-health vesting period or

• (b) not having completed the ill-health vesting period and having opted in writing for the gratuities under Article 19(2), (Retirement on Medical Grounds),

he or she will, on attaining the preserved pension age, be eligible to receive a preserved pension and preserved lump sum, provided that—

• (i) he or she does not receive any other benefit in respect of the service which gave rise to preserved pension or lump sum, and

• (ii) that service is not reckoned for pension purposes by him or her in another employment in any public service pension scheme.

• (2) Where a member to whom Paragraph (1) applies and provided that member became a Part 2 member before 1 February 1995, he or she may, in writing, waive the entitlement to preserved pension and preserved lump sum and apply to have his or her superannuation contributions returned to him or her by the Board. On receipt of the member’s application, the Board shall return the relevant contributions to the former member less an amount equal to income tax or any other statutory liability and the Board shall not grant any other benefit to or in respect of the former member.

Preserved Pension Calculation including Preserved Pension payable on Medical Grounds

• (2) A preserved pension shall be awarded to the former member on attaining preserved pension age and on application being made by him or her. Where the former member dies on or after attaining the preserved pension age without having applied for the preserved pension, an amount equal to the preserved pension which would have been payable between the preserved pension age and the date of death shall be payable to the legal personal representative of the former member on valid application being made.

• (3) Where a person to whom Paragraph (1) applies incurs permanent ill-health and satisfies the Board that, if still serving, he or she would be eligible to retire on medical grounds under Article 19(7), (Retirement on Medical Grounds) then a preserved pension and preserved lump sum may be paid, without the award of ill-health added years, with effect from the date on which the Board is so satisfied, but not earlier than the date of the receipt by the Board of the former member’s application.

• (4) Where a preserved pension is granted to a person in accordance with Paragraph (3), the Board may, at any time after the person is awarded the pension and before the person has reached the preserved pension age, review or further review the matter and upon such reviews—

• (a) where the pension is being paid and the Board is satisfied that, had the application been made at the date of the review (or further review), such application would not have been granted, the Board shall grant no further payments of pension, from the date of the review, until the person attains the preserved pension age, or

• (b) where the payment of the pension has ceased in accordance with Paragraph (a), and the Board is satisfied that, had such application been made at the date of the further review the application would have been allowed, payment of the pension shall be recommenced, from the date of the further review.

Preserved Lump Sum or Preserved Death Gratuity

• (a) on which he or she attains the preserved pension age, in the case of a preserved lump sum, or

• (b) of his or her death before preserved pension age, in the case of a preserved death gratuity.

• (2) A lump sum shall be awarded to the former member on attaining preserved pension age and on application being made by him or her or in the event that he or she dies before reaching that age, a preserved death gratuity shall be payable in respect of the member on application by his or her legal personal representative.

Split Pensions in this Scheme

• (b) a fully insured member who is entitled to preserved benefits as a member during which service he or she was not fully insured,

may opt in writing, before any benefit falls due for payment, to retain entitlement to the preserved benefits in this Scheme subject to—

• (i) payment of the preserved pension not commencing before the date on which his or her membership of the Scheme ceases,

• (ii) in the event of death in service, for the purposes of Article 21(1)(a), (Death Gratuity on Death in Service) actual annual remuneration is reduced by an amount calculated as 3/80th of pensionable remuneration, as adjusted in accordance with Article 68 (Adjustment to Pensions), at date of death for each year of earlier service as a scheme member, and

• (iii) in the event of death in service, the aggregate of the preserved death gratuity and the death gratuity shall not exceed the amount of gratuity calculated on the basis of 40 years pensionable service.

• (2) In the absence of receipt of a valid option under Paragraph (1), the Board will pay the benefits due on the basis of the aggregate of the 2 periods of service.

• (3) In accordance with the PCW (Programme for Competitiveness and Work) agreement, where a member of this Part who is not fully insured had a period of actual service which was given by him or her in a Secondary, Community or Comprehensive school, where

• (a) the service was not pensionable at the time, and

• (b) he or she was fully insured during that period of service,

the member may opt in writing before any benefit falls due for payment, to transfer this service on payment of the relevant contributions and the benefits due for such service will be calculated under this Part as fully insured service.

Cost Neutral Early Retirement

(2)(a) In this Article—

a member has attained the “specified age” where he or she has attained an age such that the difference between that age and his or her preserved pension age is 10 years or less;

“cost neutral early retirement” means retirement in the circumstances and under the conditions set out in the relevant circulars and in respect of which retirement provision is made by that circular for eligibility for the payment of certain benefits;

“relevant circulars” means Department of Education and Science Circular Letter Pen 05/05 and Department of Education and Science Circular Letter Pen 24/05.

• (3) Where—

• (a) on or after 1 April 2004, a member, having completed the vesting period, resigns and on the date on which that resignation has effect he or she has not attained the preserved pension age but has attained or will have attained the specified age, and

• (b) before the date on which that resignation has effect, the member had applied in writing to the Board to have his or her pension and lump sum benefits paid with effect from that date, and

• (c) the Board agrees to those benefits being so paid,

then those benefits shall be calculated by reference to the calculation of the member’s preserved benefits but the amount of each benefit shall be reduced by reference to the actuarial table in Paragraph (6) and the benefits shall be paid in accordance with the provisions of Paragraphs (4) to (12).

• (4) In this Article, a reference to an application for cost neutral early retirement being granted is a reference to such an application that is made, and which is granted, in accordance with the relevant circular.

Benefits under Cost Neutral Early Retirement