Most pre-existing public service pension schemes make provision for survivor’s benefits in the event of the member’s death. For example, payment of a pension to a surviving spouse and/or dependent children.
In the pre-existing civil service pension schemes, such benefits are provided by way of a separate Spouses’ and Children’s Pension Scheme that is associated with the main occupational pension scheme that the civil servant is a member of.
In other pre-existing public service pension schemes, Spouses’ and Children’s Pension Scheme benefits and personal pension benefits (or main scheme benefits) are encompassed in one pension scheme. For example, pension schemes that are based on the model pension scheme include both main scheme benefits and Spouses’ and Children’s Pension Scheme benefits under the same pension scheme. The Single Scheme also makes provision for both personal pension benefits and survivor benefits in one scheme. Further information on the Single Scheme may be found here.
It is recommended that all civil and public service employees check whether or not they are a member of a Spouses’ and Children’s Pension Scheme (or their pension scheme makes provision for survivor benefits), and the terms of that scheme. Having established their position with regard to Spouses’ and Children’s Pension Scheme membership, members may wish to advise their spouse/partner accordingly.
Spouses’ and Children’s Pension Schemes were introduced in the civil service and other parts of the public service at different points in time. Membership of such schemes is generally compulsory for any person joining the associated main scheme on or after the date of introduction of the relevant Spouses’ and Children’s Pension Scheme while staff serving at the time such schemes were introduced were generally given a time-limited option to join or opt-out. There may also be some public service bodies that did not introduce a Spouses’ and Children’s Pension Scheme.
In the case of members of the pension scheme for Established Civil Servants, there are two associated Spouses’ and Children’s Pension Scheme – the Original Scheme and the Revised Scheme.
Original Spouses’ and Children’s Pension Scheme for Established Civil Servants
The Original Scheme (known initially as a widows’ and orphans’ scheme) was introduced in 1968 for established male civil servants, with an opt-in period for those already serving, and was made compulsory for males appointed to established positions in the civil service on or after 1 January 1969.
The Original Scheme was amended in 1979 to provide benefits for step-children. It was further amended in 1981 open it to female employees serving in established positions in the civil service, with an initial opt-in period, and was made compulsory for those females appointed to established positions in the civil service on or after 1 June 1981. The same scheme rules applied to females as to males under the scheme.
The Original Scheme provides cover for legal spouses/civil partners, where the marriage takes place before the member’s retirement and for children of a marriage or children adopted before the member’s retirement.
Revised Spouses’ and Children’s Pension Scheme for Established Civil Servants
A Revised Spouses’ and Children’s Pension Scheme was introduced in the civil service in 1984. The scheme is compulsory for all persons appointed to established positions in the civil service on or after 1 September 1984. Existing members of the Original Scheme as well as those who initially opted out of the Original Scheme, were given a time-limited option to join the Revised Scheme on its introduction.
The Revised Scheme expanded on the beneficiaries covered by the Original Scheme to include spouses where the marriage takes place after retirement, children born outside of marriage and children born or adopted after retirement.
All Spouses’ and Children’s Pension Schemes are contributory. Spouses’ and Children’s pension contributions are in addition to contributions that may be required under the member’s main scheme, and the Additional Superannuation Contribution. The contribution arrangements that apply under the civil service Spouses’ and Children’s Pension Schemes, as well as the majority of equivalent schemes in the public service, are summarised below. The arrangements are the same under both the Original and the Revised Spouses’ and Children’s Pension Scheme rules, with the exception of the rules on refund of contributions.
Periodic Spouses’ and Children’s Pension Contributions
Spouses’ and Children’s Pension Scheme members are required to pay a periodic contribution of 1.5% of salary in respect of all periods of pensionable service. This is normally deducted from salary at source on a continuous basis.
Non-Periodic Spouses’ and Children’s Contributions
Non-periodic Spouses’ and Children’s contributions are payable by deduction from retirement lump sum, preserved lump sum, death gratuity or preserved death gratuity, as appropriate, where for whatever reason a member has not made periodic contributions in respect of the entirety of their pensionable service. For example, service given prior to the introduction of the Spouses’ and Children’s Pension Scheme (‘pre-scheme service’), cases of death in service or retirement on ill health grounds where the member is credited with notional service, other notional service such as awards under schemes of Professional Added Years.
Non-periodic contributions are also payable at retirement in respect of pensionable allowances which form part of final pensionable remuneration, where Spouses’ and Children’s contributions have not already been paid in respect of those allowances.
The non-periodic contribution rate is 1% of final salary for each year of pensionable service for which periodic contributions have not already been paid. In the case of pensionable allowances, the contribution is calculated at 1% of the relevant pensionable allowances for each year pensionable service.
Under both the Original and Revised Schemes, non-periodic contributions owed at retirement are not deductible where a member has remained unmarried throughout the entirety of their service.
Refund of Spouses’ and Children’s Contributions
Original Scheme
Where a member of the Original Scheme is unmarried at the time of retirement (or on ceasing service in the case of preserved pension/death in service) and has remained unmarried throughout the entirety of their membership of the Spouses’ and Children’s Pension Scheme, and they do not transfer their service to another organisation, a full refund of Spouses’ and Children’s Pension Scheme contributions is payable. This is because the Original Scheme does not provide survivor benefits for a marriage or children born or adopted after retirement.
A partial refund may also be paid in certain circumstances, including where the member’s spouse dies before the member’s retirement or where contributions have been paid for a period in excess of 40 years.
Revised Scheme
Refunds under the Revised Scheme are only available where a member resigns without an entitlement to pension benefits and does not transfer their service to another organisation, or where they have paid periodic contributions for a period in excess of 40 years, in which case a partial refund may be payable. In such cases, the amount to be refunded is generally based on contributions paid from the earliest period of service, working forward.
This is because the Revised Scheme provides additional benefits to the member, covering spousal benefits where the marriage takes place after retirement, and children born or adopted after retirement. Although the Revised Scheme provides this additional coverage, the contribution rate remained the same at 1.5% of salary. The provisions relating to refunds were therefore made more restrictive to finance the increased costs arising from the wider class of beneficiary under the Revised Scheme.
Both the Original and the Revised Schemes provide for payment of a pension to the legal spouse of the member and, where applicable, eligible children in the event of the member’s death.
Spousal Pension Benefits
A spouse’s pension may be payable following the death of a member, to the member’s surviving legal spouse. The rate of pension payable will depend on the benefits accrued by the deceased member and generally comprises 50% of the deceased member’s pension. The method of calculating the deceased member’s pension will depend on whether the member died in service, in retirement or with a preserved pension benefit prior to reaching their preserved pension age, and on their PRSI classification.
Further information on the method of calculation of a spouse’s pension is set out in the rules of the relevant Spouses’ and Children’s Pension Scheme. Information on the spousal pension benefits under the civil service Spouses’ and Children’s Pension Schemes may be found in the superannuation handbooks.
Note: where a Pension Adjustment Order (PAO) is made against either the deceased member’s pension and/or the spousal pension benefit, this will impact on the Spouses’ and Children’s benefits payable.
Children’s Pension Benefits
Children’s pensions may be payable following the death of a member, to the member’s surviving children, subject to relevant eligibility criteria being met. The rates of children's pensions under the Spouses’ and Children’s Pension Scheme will depend on whether or not a spouse's pension is being paid and also on the number of eligible children. An eligible child is generally one which:
- a) is under age 16,
- b) is under age 22 and in full-time education, or
- c) has a permanent physical or mental incapacity which began while covered under (a) or (b).
Further information on the method of calculation of children’s pensions is set out in the rules of the relevant Spouses’ and Children’s Pension Scheme. Information on the children’s pension benefits under the civil service Spouses’ and Children’s Pension Schemes may be found in the superannuation handbooks.
Circular 23/2022 notified the arrangements in place relating to a limited appeals process to review a past option not to join a Spouses’ and Children's Pension Scheme in particular circumstances. This is referred to as the ‘limited appeals mechanism’. A review under this mechanism will be assessed according to one of the following criteria:
- there is no evidence that an option to join the Spouses’ and Children's Pension Scheme was provided to the individual at the time of the options exercise,
- there is medical evidence that the individual was of unsound mind when they declined to join the Spouses’ and Children's Pension Scheme, and as a result did not appreciate the consequences of their decision; or
- where a member of the Original Scheme declined to join the Revised Scheme, as there would have been no reasonably foreseeable adverse financial consequences for them (regarding scheme contributions) had they opted to join.
Where one of the criteria above are met, and the appeal is deemed successful based on a review of the evidence presented, the appellant will be given a new, time-limited option to join the Spouses’ and Children's Pension Scheme, subject to the payment of any such contributions owed.
Further details are set out in Circular 23/2022.
- Circular 15/1976: Contributory Pensions Scheme for the Widows and Children of Civil Servants
- Circular 10/1981: Revision of the Superannuation Code
- Circular 16/1984: Civil Service Spouses' and Children's Contributory Pension Scheme
- Circular 18/2020: Recognition of same sex marriages/civil partnerships under Public Service ‘Original’ Spouses’ and Children’s Contributory Pension Schemes
- Circular 23/2022: Limited Appeals Process for option to join Public Service Spouses’ and Children’s Contributory Pension Schemes
- S.I. 132/1977 - Civil Service Widows' and Children's Contributory Pension Scheme, 1977
- S.I. 177/1979 - Civil Service Widows' and Children's Contributory Pension (Amendment) Scheme, 1979
- S.I. 56/1981 - Civil Service Widows' and Children's Contributory Pension (Amendment) Scheme, 1981
