In order to determine pension scheme membership and the appropriate contract terms to apply to an individual, a pension administrator or HR unit must generally obtain and undertake a review of the following information:
(i) The individual’s full public service employment history (including exact dates of employment),
(ii) Details of any breaks in service (including exact dates and nature of the break),
(iii) Pension scheme membership associated with each employment,
(iv) PRSI class in each employment,
(v) Whether the appointment is to a permanent or temporary (fixed term) position,
(vi) the legal basis for the appointment (in the case of public service appointments)
Guidance on how to review the above information in order to determine the appropriate pension terms to apply to an individual is included in the Pension Scheme Membership Determination guidance document. Appendix 2 of the guidance document also includes template superannuation terms that may be included in the employment contract of any person taking up a pensionable public service employment. Other important information relating to pension and employment terms is set out below.
The guidance document and information below are intended as a guide only and should not be relied upon as a legal interpretation of pension scheme rules or legislation. At all times, the rules of the relevant pension scheme and governing legislation take precedence. Pension administrators/HR units are ultimately responsible for the correct pension classification of their employees and should take care to ensure that scheme membership is determined accurately from commencement of employment, in so far as possible.