Circular Letters and Pension Policies

The terms of the Education Sector Superannuation Scheme are contained in Statutory Instrument No. 290 of 2015 – Education Sector Superannuation Scheme, 2015

The terms of the Single Pension Scheme are contained in Staturory Instrument No. 37 of 2015 - The Single Pension Scheme and Other Provisions Act 2012

The following Circular Letters have been issued by the Department of Education since December 2002:

Pen 16/02 – Admission of temporary wholetime and eligible part-time lecturing staff to the pension scheme

Pen 01/03 – Admission to temporary wholetime officers other than academic staff to the scheme

Pen 08/03 – Tax relief on contributions payable at retirement

Pen 13/03 – Personal Retirement Saving Accounts (PRSA’s)

Pen 04/04 – New Entrants to the public sector from 01.04.2004: raising the minimum pension age to 65 and abolition of maximum age for retirement

Pen 10/04 – Admission of Institutes of Technology to the Public Sector Transfer Network

Pen 03/05 – Professional Added Years – New Scheme for staff recruited from competitions advertised on or after 01.04.2005

Pen 05/05 – Introduction of Cost Neutral Early Retirement Scheme

Pen 23/05 – Professional Added Years – Amendment to the Original (1985) Scheme

0053/2006 - Finance Act 2006 – Certain Pensions Implications for public service employers (in relation to officers with very high earnings)

0087/2006 – Crediting of part time lecturing service given before 01.01.1993

Notional Service - Revised Scheme - Circular Letter 0125/2006 – Notional Service – Revision of the scheme

Department of Finance Circular Letter 19/05 - Public Service Pension Reform: Revised method of calculation of pension entitlements for public servants whose pensions are integrated with social welfare benefits

0024/2008 - Credit of service given by persons who are not fully qualified and who are employed by Vocational Education Committees or Institutes of Technology to teach or lecture

0025/2008 –  Public Service Pension Reform Revised arrangements for certain part time public servants

0083/2008- Pension Reform - Revised Method of Reckoning Variable Allowances for Pension Purposes

0039/2009- Payment of superannuation contributions in respect of previous temporary wholetime & part time service by fully insured (Class A PRSI) registered officers



Note: References to "spouse" in the above documents should be read as "spouse or civil partner". Similarly references to "marriage" should be read as "marriage or civil partnership".

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