Actual Reckonable Service
Generally this refers to a period of service actually served by a scheme member which counts towards their pension benefits - excluding notional service and periods of unpaid leave during which the member does not accrue pension benefits.
Actuarial Reduction
A reduction applied to the pension benefits accrued by a scheme member who avails of Cost-Neutral Early Retirement (CNER), to account for the extra costs arising from the early payment of those benefits. As the member’s pension benefits are being paid a number of years earlier and the pension will therefore be paid for longer, the actuarial reduction applied will ensure the cost or value of those benefits remains the same over that longer period, compared with the cost or value of the benefits if the member had retired at their normal retirement age.
Actuarial reduction may also apply where a member is purchasing notional service and retires at an age earlier than that which their purchase arrangement is based on.
Additional Voluntary Contributions (AVCs)
AVCs are a private pension arrangement provided by a range of financial service/pension providers. Individuals who enter into those arrangements pay additional contributions in order to increase their overall retirement benefits. AVCs are separate to the pension benefits accrued under an occupational pension scheme.
Appellant
An individual who lodges an appeal under the IDR/appeal procedures set out in Circular 16/2020. An appellant under those IDR procedures may be a beneficiary or disputed beneficiary of a pre-existing civil service pension scheme, or certain public service pre-existing pension schemes. An appeal may also be lodged on behalf of a beneficiary by a representative nominated by them, or continued on a beneficiary’s behalf when the member dies, is a minor, or is incapable of acting for themselves.
Commercial Semi-State Bodies (CSSBs)
Commercially run state-owned enterprises, beneficially owned by the Irish Government.
Co-ordination (see also 'Integration')
Employees who pay Class A PRSI under the social insurance system operated by the Department of Social Protection may be entitled to a range of social insurance related payments by virtue of their PRSI contributions, including the State Pension (Contributory) (‘SPC’). Many occupational pension schemes take account of the SPC when providing a pension under the occupational pension scheme. This is known as ‘integration’, and is sometimes referred to as 'co-ordination'.
An integrated, or co-ordinated, pension scheme looks at the total pension entitlements (including the SPC and occupational pension benefit) available to the member on retirement. ‘Integration’ is used to determine the amount of pension payable from the occupational pension scheme, and the level of contributions payable by the employee. It usually operates by way of a salary ‘offset’ in respect of the SPC in the calculation of employee pension contributions and through an offset built into the rate of pension accrual in the calculation of a pension benefit.
Emoluments
Earnings which are in addition to basic salary, such as an allowance.
Established Civil Servant
The term “established”, or to serve in an “established capacity”, stems from the Superannuation Acts and the Civil Service Regulation Act 1956. It means service as a civil servant in respect of which a ‘superannuation allowance’ may be granted, such as where membership of the Pension Scheme for Established Civil Servants applies.
Fast Accrual (see also 'Uniform Accrual')
Certain pension schemes allow members to accrue maximum pension benefits in a shorter timeframe, compared to those in a pension scheme with standard accrual terms (which are based on 40 years’ maximum service). For example, in certain schemes, maximum benefits may be attained after 30 years’ service rather than 40 years, as service after 20 years is doubled.
Fast accrual terms apply to certain public servants who are required to retire early for operational reasons, for example, members of An Garda Síochána, Prison Officers, Firefighters and members of the Permanent Defence Force. Collectively, this group is sometimes referred to as the ‘uniformed fast accrual’ group.
Final Pensionable Remuneration
Generally, the annual value of the member’s final salary at date of retirement plus any pensionable allowances which are eligible for inclusion in final pensionable remuneration. This is the monetary figure by reference to which pension benefits are calculated.
An average salary figure may apply in certain cases, for example, where the member has had a change of grade or promotion in their final 3 years.
Integration (see also 'Co-ordination')
Employees who pay Class A PRSI under the social insurance system operated by the Department of Social Protection may be entitled to a range of social insurance related payments by virtue of their PRSI contributions, including the State Pension (Contributory) (‘SPC’). Many occupational pension schemes take account of the SPC when providing a pension under the occupational pension scheme. This is known as ‘integration’, and is sometimes referred to as 'coordination'.
An integrated, or coordinated, pension scheme looks at the total pension entitlements (including the SPC and occupational pension benefit) available to the member on retirement. ‘Integration’ is used to determine the amount of pension payable from the occupational pension scheme, and the level of contributions payable by the employee. It usually operates by way of a salary ‘offset’ in respect of the SPC in the calculation of employee pension contributions and through an offset built into the rate of pension accrual in the calculation of a pension benefit.
Legal Personal Representative
The person with responsibility for administering the estate of a deceased person. This is the person named as executor of the will, or where an individual dies without a will ('intestate'), their Legal Personal Representative will be confirmed by the Courts.
Marriage Gratuity
A once-off lump sum payment, in lieu of any other pension benefit paid to women who were required to resign from their employment on marriage, as a result of a ‘marriage bar’ that operated up until the 1970s.
Minimum Pension Age
The earliest age at which a scheme member may retire and receive their pension benefits without actuarial reduction. Minimum pension age differs for different cohorts of public servants depending on their scheme membership and date of recruitment to the public service.
Model Scheme
A set of template (or 'model') pension scheme rules that non-commercial state bodies can adopt as the pre-existing public service pension scheme applying to their staff who are not eligible for membership of the Single Scheme. The rules are set out in SI 582/2014 and reflect standard public service pension terms.
New Entrant
Generally, a New Entrant is a person who became a public servant for the first time on or after 1 April 2004, or who took up public service employment after that date following a break in public service employment of greater than 26 weeks. Such persons normally have a minimum pension age of 65 and no compulsory pension age (note: certain cohorts of public servants have different retirement age terms, such as Prison Officers).
The definition of a New Entrant is set out in section 2 of the Public Service Superannuation (Miscellaneous Provisions) Act 2004.
Non-established
A ‘non-established’ or ‘unestablished’ position is one that is not an established position, i.e. the position does not attract a pension under the Superannuation Acts and membership of the Pension Scheme for Established Civil Servants does not apply. Instead, the Non-Contributory Pension Scheme for Non-Established State Employees (or ‘unestablished’ pension scheme) usually applies to persons employed in a ‘non-established’ capacity in the civil service.
Non-integrated
Public service pension schemes in which integration with the State Pension (Contributory) does not apply.
Non-New Entrant
Generally, a non-New Entrant is a person who became a public servant for the first time prior to 1 April 2004 who has not had a break in public service employment of greater than 26 weeks since then. Such persons normally have a minimum pension age of 60 and a compulsory pension age of 70 (note: certain cohorts of public servants have different retirement age terms, such as Prison Officers).
The retirement ages of persons who are members of the Single Scheme are governed by the Public Service Pensions (Single Scheme and Other Provisions) Act 2012.
Non-PPC
Certain civil service pension schemes do not require members to make a Personal Pension Contribution in respect of personal pension benefits under the rules of that scheme, for example, the Non-Contributory Pension Scheme for Established Civil. Civil servants who are not required to make a Personal Pension Contribution (or 'main scheme' contribution) under the terms of their pension scheme should be paid a ‘Non-PPC’ pay rate.
Notional Added Years
Additional years of reckonable service credited to the member that have not actually been worked by the member, i.e. these do not form part of actual reckonable service. Notional added years may be awarded in cases of death in service, ill health retirement, in respect of certain recruitment qualifications/experience etc.
Eligible members may purchase notional service under the purchase of notional service scheme, subject to relevant criteria.
Notional Service
Generally refers to additional years of reckonable service purchased by a scheme member in accordance with the terms of the relevant purchase of notional service scheme.
Some members may be credited with notional added years in certain circumstances, e.g. retirement on ill health grounds.
Operative Date
Each body designated as an “approved organisation” for purposes of participating in the Public Sector Transfer Network (PSTN) will have an ‘operative date’ for the purposes of processing their transfer of service cases. A body is obliged to accept post-operative date transfer of service requests, while they generally have discretion to accept pre-operative date transfers. A transfer of service request will be deemed to be pre- or post-operative date based on the individual’s date of leaving the earlier organisation.
Pension Adjustment Order (PAO)
An order made by a court against a scheme member's pension benefits following a divorce or decree of judicial separation for the benefit of the former spouse/civil partner/qualified cohabitant or a dependent child.
Pensionable Emoluments
Pensionable emoluments include pensionable allowances, and the value of some benefits provided as part of an individual’s conditions of employment (such as accommodation and uniforms). Allowances may be paid in respect of work done, for example a higher duties allowance, or for the conditions under which work is done, for example unsocial hours or shift allowances. In general, a pensionable allowance is one which has been deemed to be an allowance in the nature of pay, and/or an allowance that was deemed to be pensionable at the time of its award, having received prior written approval from the appropriate authority specifying this.
Pensionable Remuneration
Pensionable remuneration is the aggregate of pensionable salary and pensionable emoluments payable to a scheme member from time to time.
Pensionable Service
Also known as ‘reckonable service’, this is the period of service which is taken into account for the purpose of calculating pension benefits. It may include actual reckonable service, purchased notional, notional added years and service transferred from other public service employments, and so on.
PPC (Personal Pension Contribution)
Also known as a ‘main scheme contribution’, this is the employee pension contribution required to be paid in respect of personal pension benefits. Where a civil servant is required to make a Personal Pension Contribution under the rules of their pension scheme, they should be paid a ‘PPC’ pay rate.
Pre-Existing Public Service Pension Scheme
This generally means the occupational public service pension schemes or arrangements applicable to civil and public servants who are not members of the Single Scheme. It does not include pension arrangements for persons who are not public servants.
Preserved Benefits
Benefits payable at a future date to, or in respect of, a member who has left the scheme prior to normal retirement age having met the vesting period at their date of resignation (currently a minimum of 2 years’ service).
Public Service Pension Reduction (PSPR)
PSPR was a progressive reduction imposed on public service pensions in payment which exceeded specified exemption thresholds. It applied to certain pensions during the period of the financial emergency and was removed entirely from 1 July 2021.
Relevant Former Pensionable Remuneration
In the context of pension abatement, this is the present day value of the Pensionable Remuneration which was used in the calculation of the gross public service pension payable to a member.
Short Service Gratuity
A once-off lump sum payment payable to a person who retries on grounds of permanent incapacity who does not qualify for ill health retirement by reason of not having met the minimum service requirements.
Single Public Service Pension Scheme
The Single Public Service Pension Scheme (“Single Scheme”) was introduced on 1 January 2013. It generally applies to individuals who join the public service for the first time on or after 1 January 2013, or who re-join the public service after a break in public service employment of more than 26 weeks. The Single Scheme is based on a career average model of pension accrual, with benefits based on a percentage of the member’s pensionable earnings throughout an individual's membership of the Scheme.
The information on this website relate to pre-existing public service pension schemes (not the Single Scheme). For information on the Single Scheme please visit: https://singlepensionscheme.gov.ie/.
Spouses’ and Children’s Pension Scheme
Some pre-existing civil and public service pension schemes provide pension benefits for the scheme member separate to benefits for their spouse/civil partner and/or children. Spouses’ and Children’s Pension Schemes make provision in respect of the member’s surviving spouse/civil partner and/or children in the event of the member’s death.
Standard Accrual
Standard accrual pension schemes are generally those in which members can accrue maximum pension benefits over a period of 40 years.
State Pension (Contributory)
A pension payable by the Department of Social Protection from the minimum qualifying age under the Social Insurance pension system, to persons who have paid the appropriate level and number of PRSI contributions.
Supplementary Pension
An additional amount of occupational pension payable to an individual whose occupational pension is co-ordinated with the State Pension (Contributory), where the individual does not qualify for payment of the State Pension (Contributory) or they qualify at less than the full rate, subject to meeting specific conditions.
Temporary Rehabilitation Remuneration
Temporary Rehabilitation Remuneration (TRR), formerly referred to as ‘Pension Rate of Pay’, is a form of sick leave payment which may be payable when a person has exhausted their allocation of sick leave at full and half-pay, and where there is a reasonable prospect of the person returning to work. Click on this link for further information about public service sick leave arrangements.
Transfer Value
A single lump sum payment representing the actuarial value of an individual's accrued preserved benefits (including spouses' and children's benefits, where appropriate).
Uniform Accrual (see also 'Fast Accrual')
Certain pension schemes allow members to accrue maximum pension benefits in a shorter timeframe, compared to those in a pension scheme with standard accrual terms (which are based on 40 years’ maximum service). For example, in certain schemes, maximum benefits may be attained after 30 years’ service rather than 40 years, as service after 20 years is doubled.
Fast accrual terms apply to certain public servants who are required to retire early for operational reasons, for example, members of An Garda Síochána, Prison Officers, Firefighters and members of the Permanent Defence Force. Collectively, this group is sometimes referred to as the ‘uniformed fast accrual’ group.
In the case of transfers to and from a group with enhanced (or “fast accrual”) scheme terms, a system known as "uniform accrual" operates. If a fast accrual scheme member subsequently joins a standard accrual scheme, or vice versa, and seeks to transfer their service, an adjustment will be made to account for the conversion of that service from standard to fast accrual, or vice versa.
Vesting period
The minimum period of scheme membership required in order to qualify for pension benefits under the scheme.
