Where a member of a pre-existing civil service pension scheme dies during service, a death gratuity may be paid to their Legal Personal Representative.
The amount of death gratuity to be paid is equal to the greater of:
a) the individual’s pensionable remuneration, or
b) the amount of the retirement lump sum which the individual would have received if they had retired on grounds of ill-health on the date of their death.
In calculating the amount at b) above, an award of notional added years may apply in line with the rules governing Ill Health Retirement in the civil service.
If the individual was a member of a Spouses’ and Children’s Pension Scheme, and they are survived by a spouse and/or eligible children, survivor benefits may also be payable.
Where an individual worked part-time, the salary used to calculate the death gratuity payable to their legal personal representative will reflect their work pattern on their last day of pensionable service. This means that the death gratuity will be calculated based on the individual’s actual salary, and not on the notional full-time equivalent salary.
Further details are set out in Circular 11/2012: ‘Public Service Pension Reform: Revised ill health and death in service arrangements for part-time public servants’.
Temporary Rehabilitation Remuneration (TRR) is a form of sick leave payment which may be payable subject to certain criteria. Where an individual who was in receipt of TRR dies without resuming duty, their death gratuity should be calculated by reference to their pensionable pay on their last day of paid service, i.e. the day preceding the day on which their TRR payment commenced.
Where an individual dies while on career break, their death gratuity should be calculated by reference to their pensionable remuneration on their last day of pensionable service prior to the career break.
Circular 46/1975 - Revision of the Superannuation Code
S.I. 188 of 1980 - Civil Service Superannuation Regulations 1980
Circular 11/2012 - Public Service Pension Reform: Revised ill-health and death in service arrangements for part-time public servants
