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Public Service Pensions: Useful Links
From Department of Public Expenditure and Reform
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The list provided below is not exhaustive but provides links and access to commonly required resources in each policy area.
Department of Public Expenditure/Department of Finance Circulars are also available here .
Department of Public Expenditure/Department of Finance Letters to Personnel Officers/HR Managers are also available here .
Abatement
Section 52 (1-5) of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 : http://www.irishstatutebook.ie/eli/2012/act/37/section/52/enacted/en/html .
Additional Superannuation Contribution (ASC)
Circular 21/2018: Transition to Additional Superannuation Contribution (ASC) from Pension Related Deduction (PRD) in the Public Service on 1 January 2019: https://www.gov.ie/en/circular/95e66262f9dd47b48045b12cedd0c5c2/ .
ASC Guidance and forms : https://www.gov.ie/en/publication/c552ee-asc/
Pension Age and Retirement Age
Public Service Superannuation (Miscellaneous Provisions) Act 2004 : http://www.irishstatutebook.ie/eli/2004/act/7/enacted/en/html
Public Service Pensions (Single Scheme and Other Provisions) Act 2012 : http://www.irishstatutebook.ie/eli/2012/act/37/enacted/en/html
Public Service Superannuation (Age of Retirement) Act 2018 : http://www.irishstatutebook.ie/eli/2018/act/39/enacted/en/print
Circular 21/2017: A Temporary Circular to allow for certain Civil Servants to be retained beyond their Compulsory Retirement Age of 65 years until they reach the age of eligibility for the Contributory State Pension : https://www.gov.ie/en/circular/cccf2e5cb06e469a95e835241f717f60/
Circular 03/2021: Guidance on Minimum Pension Ages/Compulsory Retirement Ages in the Public Service : https://www.gov.ie/en/circular/c04af-circular-032021-guidance-on-minimum-pension-agescompulsory-retirement-ages-in-the-public-service/
Public Service Pension Reduction
Letter to Payrolls 27 August 2013 Aggregation of pensions for the purposes of PSPR : https://www.gov.ie/en/collection/e2ad8d-department-of-public-expenditure-and-reform-letters-to-personnel-fro/
Circular 18/2015: Changes to the Public Service Pension Reduction (PSPR) : https://www.gov.ie/en/circular/f6218733c1c5449cad856c92c5192c87/
Circular 08/2018 Pension increase policy in the public service until end-2020 : https://www.gov.ie/en/circular/34fee4c514274ebb87075f4445720858/ (Appendix 3 of this circular set out the PSPR rates applying in the years 2018, 2019, 2020)
Letter to HR Managers 18 December 2019 Public Service Pension Reduction (PSPR) Thresholds and Pension Increases for PRP Grades : https://www.gov.ie/en/collection/e2ad8d-department-of-public-expenditure-and-reform-letters-to-personnel-fro/
Public Service Pay and Pensions Act 2017 (Section 27(3)) Order 2020 [Set date for full removal of PSPR as 1 July 2021] : http://www.irishstatutebook.ie/eli/2020/si/632/made/en/print
Severance
Circular 09/2018: Consolidation of arrangements for the offer of severance terms in the civil and public service : https://www.gov.ie/en/circular/3f2e45f420664988aea64652e04fe360/
Tax
Letter to Personnel Offices 27 June 2014: Budget 2014 and Finance (No.2) Act 2013: Reduction in the maximum allowable pension fund on retirement for tax purposes (the Standard Fund Threshold (SFT)) Implications for (a) Civil/Public Servants and (b) Departments/Offices/Agencies in their role as Pension Administrator : https://www.gov.ie/pdf/7101/?page=1
Single Scheme website: https://singlepensionscheme.gov.ie/
Public Service Pensions (Single Scheme and Other Provisions) Act 2012 : http://www.irishstatutebook.ie/eli/2012/act/37/enacted/en/html
Allowances
Circular 10/2008 – Public Service Pension Reform: Revised method of reckoning variable pensionable allowances for pension purposes : https://www.gov.ie/en/circular/a7bbd18345eb40d19551f9afb2aaf95d/
Civil Service Superannuation Booklets
Superannuation Handbook and Guidance Notes: Established Civil Service Scheme Updated December 06 : http://cspensions.gov.ie/SuperannuationHandbookandGuidanceDec20061.pdf
Superannuation Handbook and Guidance Notes: Non-established State Employees Scheme Updated December 07 : http://cspensions.gov.ie/SuperannuationHandbookNonEstablishedDecember%2007.pdf
Early and Cost Neutral Early Retirement
Circular 10/2005: Public Service Pension Reform: Introduction of cost neutral early retirement : https://www.gov.ie/en/circular/b91a1ec4c46b42a3a6fd1a2da1ea9675/
Letter to Personnel Officers 13 July 2005: Cost neutral early retirement: supplementary note to Department of Finance Circular 10/2005 : https://www.gov.ie/en/collection/ebecac-department-of-finance-letters-from-2000-to-2012/#2005
Circular 12/2009 – Incentivised Scheme of Early Retirement : https://www.gov.ie/en/circular/fabf4f166a1d4933a3dbe96a69e94ce0/
Family Law
Family Law Guidelines and related Letter to HR Managers: https://www.gov.ie/en/policy-information/a97614-public-service-pensions/#family-law-guidelines
Injury Warrant
Circular 20/1946: Superannuation Act, 1887 (Section 1) Warrant, 1946 [Civil Service] : https://www.gov.ie/en/circular/34f79ff45b674319ad23cfc00ecead0a/
Letter to Personnel Officers 11/04/1990: Revised Injury Warrant Provision [Civil Service] : https://www.gov.ie/en/collection/117765-department-of-finance-letters-from-1990-to-1999/#1990
Integration with State Pension, Supplementary Pension
Circular 6/1995: Revised social insurance status and conditions of service of certain civil servants : https://www.gov.ie/en/circular/36431a1eab404553b27e843f70a95e0c/
Model Scheme
S.I. No. 582/2014 - Rules for Pre-existing Public Service Pension Scheme Members Regulations 2014 : http://www.irishstatutebook.ie/eli/2014/si/582/made/en/print
Letter to Personnel Officers 22 December 2014: Reform of administrative arrangements for the establishment/approval of certain superannuation schemes in non-commercial state bodies : https://www.gov.ie/en/collection/e2ad8d-department-of-public-expenditure-and-reform-letters-to-personnel-fro/
Part-time workers
Circular 20/2005 – Public Service Pension Reform: Revised arrangements for part-time public servants : https://www.gov.ie/en/circular/b0be07c624104d0e80ecb3a7b65fdbd0/
Circular 3/2006 – Civil Service Pension Schemes: Extension of time limit for option for access outlined in Circular 20/2005, and clarification of revised pension arrangements for part-time service : https://assets.gov.ie/16624/911c3447551849429543cce9ac687a46.pdf
Circular 11/2012 – Public Service Pension Reform: Revised ill-health and death in-service arrangements for part-time public servants : https://www.gov.ie/en/circular/d353c3900a084ae5a2b8f85e3550302e/
Pension Appeals/Internal Dispute Resolution
Circular 16/2020: Internal Dispute Resolution (IDR) procedure for pension appeals in relation to beneficiaries/disputed beneficiaries of pre-existing civil service pension schemes and of certain public service pre-existing pension schemes : https://www.gov.ie/en/circular/70a92-162020-internal-dispute-resolution-idr-procedure-for-pension-appeals-in-relation-to-beneficiariesdisputed-beneficiaries-of-pre-existing-civil-service-pension-schemes-and-of-certain-public-service-pre-existing-pension-schemes/
Pensions Benefit Cap under section 52(6) and (7) of Public Service Pensions (Single Scheme and Other Provisions) Act 2012
Circular 13/2020: Guidance on the application of the Pensions Benefit Cap under section 52 (6) and (7) of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and Explanatory Examples : https://www.gov.ie/en/circular/802b1-guidance-on-the-application-of-the-pensions-benefit-cap-under-section-52-6-and-7-of-the-public-service-pensions-single-scheme-and-other-provisions-act-2012/
Pension Increase Policy
Circular 21/2017: Increases in certain public service pensions with effect from 1 September 2017 : https://www.gov.ie/en/circular/04d922551a3749298089c1e72d47626c/
Circular 02/2018: Pension increase policy in the public service until end-2020 : https://www.gov.ie/en/circular/34fee4c514274ebb87075f4445720858/
Circular 19/2019: Further Instruction on the Pension Increase Policy in the Public Service until end-2020 : https://www.gov.ie/en/circular/b5d982-circular-192019-further-instruction-on-the-pension-increase-policy-i/
Letter to HR Managers 18 December 2019: Public Service Pension Reduction (PSPR) thresholds/rates changes and pension increases with respect to Pensionable Rate of Pay-affected grades : https://www.gov.ie/en/collection/e2ad8d-department-of-public-expenditure-and-reform-letters-to-personnel-fro/
Professional Added Years
Civil Service
Circular 12/1997: Revised schemes for the award of professional technical and specialist added years to certain civil servants : https://www.gov.ie/en/circular/2eeff616ddd54f5ea25d9eed98604602/
Circular 8/2005 Public Service Pension Reform: New scheme for the award of professional, technical and specialist added years to certain new entrant staff of the Civil and Public Service : https://www.gov.ie/en/circular/19e8946b6ace4541b148d4d3d5c7d8c3/
Civil Service Professional Added Years checklist: Civil Service Professional Added Years Checklist
State Sponsored bodies
Letter to Personnel Officers 21 December 1988: Grant of added years to professional, technical and specialist civil servants under the terms of Circular 11/85 - Delegation of authority to certain Departments to make awards : https://www.gov.ie/en/collection/4b429e-department-of-finance-letters-from-1980-to-1989/#1988
Letter to Departments 19 November 2004: Revised scheme for the award of professional, technical and specialist added years to certain staff of State-Sponsored Bodies : https://www.gov.ie/en/collection/ebecac-department-of-finance-letters-from-2000-to-2012/#2004
Circular 08/2005: Public Service Pension Reform: New scheme for the award of professional, technical and specialist added years to certain new entrant staff of the Civil and Public Service : https://www.gov.ie/en/circular/19e8946b6ace4541b148d4d3d5c7d8c3/
State Sponsored Body Professional Added Years checklist: State Sponsored Bodies PAY checklist
Purchase of service
Letter to Personnel Officers 31 December 1988: Purchase of notional service for superannuation purposes by non-established State employees : https://www.gov.ie/en/collection/4b429e-department-of-finance-letters-from-1980-to-1989/#1988
Circular 1/1990:-Revised Scheme for Purchase of Notional Service : https://www.gov.ie/en/circular/3ea2c640e04c4e209ce24d8a4b113ae2/
Letter to Personnel Officer 12 February 1990 Revised Scheme for the purchase of notional service for superannuation purposes by established civil servants : https://www.gov.ie/en/collection/117765-department-of-finance-letters-from-1990-to-1999/#1990
Letter to Personnel Officers 31 July 1997: Revised contribution rates for purchase of notional service by persons appointed to established civil service positions on or after 6 April 1995 covered by Class A insurance : https://www.gov.ie/en/collection/117765-department-of-finance-letters-from-1990-to-1999/#1997
Letter to Personnel Officers 28 October 1998: Additional Voluntary Contribution Scheme and refund in cases of excess purchase of notional year for pension purchases : https://www.gov.ie/en/collection/117765-department-of-finance-letters-from-1990-to-1999/#1998
Circular 4/2006: Purchase of notional service for superannuation purposes by Established Civil Servants and by Non-Established State Employees : https://www.gov.ie/en/circular/9717d622a47e41c7937aac39728014ca/
Spouses’ and Children’s Scheme
Circular 15/76: Contributory pension scheme for the widows and orphans of civil servants : https://www.gov.ie/en/circular/30d0077786d849e2b499ea146f820114/
S.I. No.132 of 1977: Civil Service Widows' and Children's Contributory Pension Scheme, 1977 : http://www.irishstatutebook.ie/eli/1977/si/132/made/en/print
Circular 10/81: Revision of the Superannuation Code [admission of female officers into Civil Service Spouse’s and Children’s Contributory Scheme] : https://www.gov.ie/en/circular/2db0b4997ab24d2fa75efbc819ca2d41/
Circular 16/84: Civil Service Spouses' and Children's Contributory Pension Scheme : https://www.gov.ie/en/circular/cf3921a795bc47c8be6df1451650e672/
Circular 6/95: Revised social insurance status and conditions of service of certain civil servants : https://www.gov.ie/en/circular/36431a1eab404553b27e843f70a95e0c/
Circular 18/2020: Recognition of same sex marriages/civil partnerships under Public Service ‘Original’ Spouses’ and Children’s Contributory Pension Schemes : https://www.gov.ie/en/circular/e6511-circular-182020-recognition-of-same-sex-marriagescivil-partnerships-under-public-service-original-spouses-and-childrens-contributory-pension-schemes/
Transfer of pensionable service
Letter of Personnel Officers 25 April 1979: Draft Scheme for the transfer of service for superannuation purposes between organisations to whom section 4 of the Superannuation and Pensions Act, 1963 applies : https://www.gov.ie/en/collection/4b73c7-department-of-finance-letters-from-1970-to-1979/#1979
Letter of Personnel Officers 30 January 1981: Transfer of Service for Superannuation Purposes : https://www.gov.ie/en/collection/4b429e-department-of-finance-letters-from-1980-to-1989/#1981
Letter to Personnel Officers 14th July 2006: Public Sector Transfer Network (PSTN) – revised Transfer Value tables : https://www.gov.ie/en/collection/ebecac-department-of-finance-letters-from-2000-to-2012/#2006
Final Report of Commission on Public Service Pensions 2006 : https://www.gov.ie/pdf/7074/?page=1
Report of the Interdepartmental Group on Fuller Working Lives 2016 : https://www.gov.ie/pdf/4984/?page=1
Review Of Barriers To Extended Participation In Public Service Workforce 2017 : https://www.gov.ie/pdf/4181/?page=1
Public Service Retirement Age - Report to Oireachtas 2019 : https://www.gov.ie/pdf/7254/?page=1
