Superannuation Handbook Non-Established

1 Superannuation Handbook and guidance NotesNon-established State Employees SchemeLast updated: December 2007 This document now contains links from the chapter headings in the Contents page to the relevant chapter. It also has links at the top and bottom of each chapter to the Contents can also search the document for words or phrases using the Search PDF .. 2.

2 2 OF THE MAIN CHANGES SINCE THE 2000 EDITION .. 5 SUMMARY OF MAIN BENEFITS .. 7 TERMS FOR NEW ENTRANTS FROM 1 APRIL 2004 - Public Service Superannuation (Miscellaneous Provisions) Act 2004 .. 8 CONDITIONS FOR SCHEME MEMBERSHIP AND ELIGIBILITY FOR BENEFITS .. 9 REMUNERATION.

3 10 EMOLUMENTS .. 11 .. 13 AND RECKONABLE SERVICE .. 17 SERVICE .. 22 .. 23 BENEFITS.

4 24 .. 27 BENEFITS .. 28 OF NOTIONAL SERVICE .. 35 OF SERVICE .. 44 ' AND CHILDREN' S PENSIONS .. 51 WARRANT BENEFITS.

5 58 OF DISMISSED EMPLOYEES .. 61 INCREASES .. 63 PROVISIONS .. 65 OF THE FAMILY LAW ACTS .. 68 TO PROVIDE INFORMATION TO SCHEME MEMBERS.

6 70 RESOLUTION AND APPEALS .. 77 Appendix 1: Sources and References .. 79 Appendix 2: Purchase Scheme Tables .. 83 Appendix 3: Injury Warrant Benefits .. 89 Handbook sets out the current general Superannuation arrangements covering Non-Established State employees in Ireland.

7 For Superannuation purposes, a Non-Established State employee is a person employed in a whole-time capacity by a Government Department or Office who is not an established civil servant and in respect of whom special Superannuation arrangements have not been made. It may be noted that this definition covers certain employees who are not civil servants in the strict legal sense ( civilian employees attached to the Defence Forces, who are not employed under the Defence Forces Act 1954) The purpose of this Handbook is to promote a better understanding of Superannuation matters among personnel and welfare staff and other interested parties throughout the civil service provide an information source concerning Superannuation provisions applying to Non-Established State employees provide a guide to the provisions of the Superannuation Acts and the Personnel Code (Part IV)

8 Relating to the Superannuation arrangements of Non-Established State The references outlined in Appendix 1 indicate the origin of the relevant provisions and, in most cases, list circulars etc. from which further information may be This Handbook is not a legal interpretation of the existing Superannuation provisions of Non-Established State employees, nor does it purport to deal with every query that may arise concerning Superannuation . Care has been taken to ensure that it is accurate but nothing can override the rules of the Scheme, as set out in the relevant Statutes, Regulations and other official documents and these should be consulted for the definitive Personnel staff are reminded that Non-Established State employees who seek general information on Superannuation matters may be referred to this website.

9 Specific queries from individual state employees which relate to their own personal circumstances or the interpretation of pension scheme rules should be addressed to their own Personnel to Contents PageReturn to Contents who are aged 60 years or over may attend one of the pre-retirement courses run by the Centre for Management and Organisation Development (CMOD); these courses deal with Superannuation matters as part of retirement preparation. (Further information on these courses may be obtained directly from CSTDC, Department of Finance, Unit 2, Central Business Park, Clonminch, Tullamore, Co.)

10 Offaly. Lo call 1890 661010.) Superannuation provisions set out in this Handbook apply equally to men and women unless the contrary is Established civil servants are members of separate Superannuation Scheme(s) which differ in a number of respects from those applying to Non-Established State employees. The main provisions of these Schemes are set out in a separate Electronic Handbook which can be accessed at .Format and Earlier editions of this Handbook were distributed in hard copy and comprised Part 2 of the Handbook covering civil servants.