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Single Public Service Pension Scheme
Training for Relevant Authorities
Single Public Service Pension Scheme
Leaving Employment & Annual Administration
Activities
www.singlepensionscheme.gov.ie
Contents
Training Workshop Slides ....................................................................................... 1
Single Scheme Administration Project & Key Features of the Single Scheme ........ 3
Module B – Leaving Employment ........................................................................... 9
Module C – Annual Administration Activities ......................................................... 26
Toolkit Resources .................................................................................................. 49
Template Leaver Statement .................................................................................. 51
Suggested Process Guidelines for Leaving Employment...................................... 57
Template Annual Benefit Statement...................................................................... 65
Annual Administration Activities Guidance Note ................................................... 71
Practical Exercises – Leaver Statements ............................................................. 77
Quiz ....................................................................................................................... 141
Answers to Practical Exercises ......................................................................... 145
Complete Leaver Statements (Case Studies 1, 2 and 3) .................................. 155
Appendix ....................................................................................................................
Suggested Process Map – Leaving Employment ......................................... Fold Out
1 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Single Public Service Pension Scheme
Training for Relevant Authorities
Module B: Single Scheme - Leaving Employment
Module C: Single Scheme - Annual Administration Activities
2 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Agenda
1. Housekeeping
2. Introductions
3. Single Scheme Project
4. Single Scheme Key Features
5. Leaving Single Scheme Employment
6. Practical Exercises
7. Annual Administration Activities
8. Recap
9. Q & A Session
1
3 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Housekeeping
4 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Your Name:
Your Organisation:
The Area you work in:
2
5 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Single Scheme Project
6 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
National Implementation Steering Committee
Toolkits, Website, Training,
Implementation and issuing of Annual
Benefit Statements by all RAs
Secure all key member data from
all RAs from Jan 2013
Define all requirements for a future shared
service in collaboration with all sectors
Single Scheme Project
Support RA
Single Scheme
Administration
Build a Single
Scheme
Databank
Design a
Shared
Administration
solution
3
7 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Q3 2017Module A Recruitment & Onboarding
Mar – May 2018Module B&C Leaving Single Scheme Employment and Annual Administrative Activities
Oct 2018Re-Run Module A Recruitment & Onboarding
Nov 2018 - Feb 2019 Module D&E Retirement Benefits Administration and Death Benefits Administration (including Shared Service and Uniformed Accrual sessions)
March – April 2019 Re-Run Module B&C Leaving Single Scheme Employment and Annual Administrative Activities
April – June 2019Reruns of Recruitment & Onboarding, Retirement Benefits Administration and Death Benefits Administration
Training for Relevant Authorities
8 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Recent developmentsAdditional Superannuation Contribution
Transition to ASC from PRD effected 1 January 2019
Applies to any defined-benefit pensionable public servant in receipt of pensionable
remuneration
ASC charged on pensionable remuneration only (unlike PRD)
Circular 21/2018 / Instructions for Personnel Officers and Payroll Providers issued
Queries to [email protected]
Retirement Age Legislation
Public Service Superannuation (Age of Retirement) Bill 2018 commenced
Introduces a new compulsory retirement age of 70 for pre-2013 pension scheme members
with a compulsory retirement age of 65
No impact on Single Scheme members
Recent developments
4
9 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Single Scheme Member Numbers
Active members
(indicative)96,986
Deferred members
(where available)*21,468
Pensioners 29
Current data based on DPER
Annual Survey 2017
Membership increasing year on
year (33,000 increase since 2016)
Main administration activities are
around recruitment and leaving
pensionable employment
*Deferred member numbers understated as not all RAs able to
readily distil this information. DPER will require RAs to report on
deferred member numbers in subsequent surveys.
10 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
www.singlepensionscheme.gov.ie Administrator Resources
Process Maps
Process Guidelines
Vesting calculator
Template Letters and Forms
RA Look-Up
Website Resources
5
11 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
www.singlepensionscheme.gov.ie Member Resources
At a Glance Guides
Scheme Booklet
Estimator Tool
Website Resources
12 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Single Scheme Key Features
6
13 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Single Scheme – Key Features
Public Service Pensions (Single Scheme
and Other Provisions) Act 2012
Introduced on 1 Jan 2013 across the Public
Service for all New Entrants
350+ Relevant Authorities (PSBs)
each responsible for its operation
Relevant Authorities legally responsible for
the administration of the Single Scheme
Majority of
members in
Health and
Education
Almost all
RAs now
have
members
155k
members
forecast by
2021
14 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
A Defined Benefit Scheme
Benefits based on Career Average Earnings &
Work Pattern
Normal Retirement Age - Same as Contributory
State Pension
Upper retirement age of 70
Benefits may increase annually in line with CPI
Ill-Health
Retirement
Facility at
any age
Provides
Death-in-
Service
Benefits
Voluntary
Early
Retirement
from age 55
Single Scheme – Key Features
7
15 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Normal Retirement Age
Single Scheme – Key Features
16 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Pensions Act 1990 – Disclosure of Information Regulations:
“An explanation of any rights and options available to the member on leaving service..”
Public Service Pensions (Single Scheme and Other Provisions)
Act 2012 [Section 43 (3)]
Not later than 6 months following a members’s last day of pensionable employment a Leaver
Statement to issue showing:
Total contributions paid in tax year
Total referable amounts accrued in tax year
Total referable amounts accrued in previous tax years and adjusted for CPI where relevant
Single Scheme – Statutory Obligations
8
17 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Leaving Employment
18 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Learning Objectives for Today – Leaving Employment
Module B – Leaving Employment
1. Administrator Toolkit Resources
2. Leaver Statement
3. Vesting
4. Leaver Categories
5. Refund of Contributions
6. “Transfers”
7. Restoration of Benefits
9
19 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Who is a Leaver?
Pensionable employee ceasing pensionable
employment other than through retirement or
death, e.g.
Resignation before the Normal Retirement Age
End of temporary contract of employment
20 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Engagement with Members
When a member is leaving pensionable
employment the RA should engage with
them to ensure member understanding
of Single Scheme vesting status and the
options available
RA issues Leaver Statement
10
21 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Leaver Statement
Total contributions paid in tax year
Total referable amounts accrued in tax year
Total referable amounts accrued in previous tax years and adjusted for CPI where
relevant
22 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Single Scheme Vesting Period - What is Vesting?
24 month vesting period
Minimum period of scheme membership to be eligible
for full scheme benefits
Vesting period of 24 months may be non-consecutive
before eligibility for full Scheme benefits attained
11
23 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Single Scheme Vesting Period
RA 1
(12 months)
RA 3
(6 months)
Vested
RA 2
(6 months)
Vesting commences with first
pensionable employment in
RA 1
Vesting continues with RA 2
and RA 3 employments
After 24 months, member
has vested across all three
employments
If member avails of refund,
vesting is “re-set” to zero
24 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Single Scheme Vesting Period - What is Vesting?
Atypical employments
Vesting should be measured by crediting one day
towards vesting for each day on which the employee is a
Scheme member regardless of the number of hours
worked i.e. days on which there is a pensionable
employment relationship between the person and a public
service employer / Relevant Authority
12
25 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Single Scheme Vesting Period
In order to determine member vesting status on leaving, HR should:
Review completed Applicant Declaration Form / Section 51
Declaration / or other documentation provided by member
and
Confirm if any other relevant pensionable public sector
employments
26 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Leaver Categories
Not Vested
Not taking up immediate
pensionable employment with a
RA
Not Vested
Taking up immediate
pensionable employment with a
RA
13
27 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
What is Immediate Employment?
Cease one employment with a Relevant Authority
employer and taking up employment immediately
(without a break) with another Relevant Authority
employer
Essentially this means leaving a Single Scheme
employment on a Friday and continuing in Single
Scheme employment with a new employer on the
following Monday
28 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Issue Leaver Statement after member
leaves employment
Issue Refund of Contributions
Application Form
After issuing refund of contributions an
adjusted Leaver Statement must issue
Referable amounts earned “zeroed”
Time towards vesting re-set
No requirement to issue Annual Benefit
Statement if refund availed of
Leaver Categories – Not Vested
Not Vested
Not taking up immediate
pensionable employment with a
RA
14
29 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Issue Leaver Statement after
member leaves employment
Not eligible to apply for a
Refund of Contributions
Member progress towards
vesting continues in
subsequent employment
Future
Annual
Benefit
Statement
Leaver Categories – Not Vested
Not Vested
Taking up immediate
pensionable employment with a
RA
30 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Issue Leaver Statement after member leaves
employment
Not eligible to apply for a Refund of Contributions
Deferred (preserved) member eligible for
scheme benefits;
Deferred Retirement Benefits
Early release of benefits on medical grounds
Death benefits
Final RA employer is responsible for processing
retirements and death benefits
Leaver Categories – Vested
Vested
Not taking up immediate
pensionable employment with a
RA
Future
Annual
Benefit
Statement
15
31 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Issue Leaver Statement after
member leaves employment
Not eligible to apply for a
Refund of Contributions
Member continues to build up
referable amounts in
subsequent employment
Leaver Categories – Vested
Vested
Taking up immediate
pensionable employment with a
RA
Future
Annual
Benefit
Statement
32 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Refund of Single Scheme Contributions
Refunds of Contributions should not be
processed automatically
Member should make formal application
Refund of Contributions application form
Verify member contact details
Gross amount less tax-relief at 20% refunded
to member
Member has opportunity to repay and restore
benefits within a 2 year period if subsequently
re-employed with a RA
Records updated – benefits “zeroed”
16
33 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Leaver Categories – Overview
Leaver Categories – Overview
Vesting status Eligible for
refund?
Leaver Statement Annual Benefit
Statement
Not Vested
(immediate public service
employment)
Not Vested
(no immediate public service
employment)
*
Vested
(immediate public service
employment)
Vested
(no immediate public service
employment)
*if refund availed of
34 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Single Scheme and “Transfers”
Leaver Categories – Overview
How does a Single Scheme member transfer their benefits to a new Single
Scheme employment when they move to new Single Scheme employment?
The same Single Scheme applies to all Relevant Authorities, so there is no
requirement to transfer benefits
Single Scheme benefits will remain with the Single Scheme employer they have
accrued with and only be consolidated by the final employer in the event of a
member’s retirement or death
Can a Single Scheme member “purchase service”?
No “purchase” mechanism at present
“Purchase” regulations are at an advanced stage
17
35 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Restoration of Contributions
Leaver Categories – Overview
Eligible non-vested member who applies for and receives a refund
of contributions can restore Single Scheme benefits if re-employed
in a pensionable post with another Relevant Authority within 24
months/2 years from date of leaving
No other time based restriction i.e. member can “activate”
repayment option at any time once re-employed within 24 months/2
years
Refunded contributions are repaid including compound interest
Circular 15 of 2014
Refunded contributions must be repaid to new Relevant Authority
employer
The Relevant Authority has discretion – can agree to accept
payment in more than one instalment
Restoration of Referable Amounts in year built-up and time towards
vesting
36 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Coffee Break
18
37 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Leaving Employment
Toolkit Resources
38 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Leaving Employment Toolkit Resources - Process Map
19
39 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
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Leaving Employment Toolkit Resources– Process Guidelines
40 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Practical Exercises
20
41 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
John is currently employed with RA Inc.
He is on a temporary contract that commenced on 1 December 2018 and will finish on 31
May 2019
No prior pensionable public service employment and not immediately taking up
pensionable public sector employment
Evaluate:
How can prior public service employments be best confirmed?
What will John’s vesting status be on his last date of employment?
Will John receive a Leaver Statement?
Exercise 1 - John
42 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Exercise 1 - John
What Toolkit Template Cover Letter will issue to John?
Is John eligible to apply for a Refund of Contributions?
What should the Relevant Authority issue on receipt of a completed Refund of Contributions application form assuming a refund of contributions is in order ?
Assuming John’s refund is paid on 16 June 2019, up to what date will John have the option to restore benefits if he is employed subsequently to a pensionable post in a Relevant Authority?
21
43 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Cathy is currently employed with RA Inc.
She commenced her current pensionable employment on 15 April 2018 and is
resigning from 23 April 2019
She is immediately taking up pensionable public sector employment with another
RA
She states she has no prior pensionable public service employment
Evaluate:
Is Cathy entitled to a refund of her contributions?
What documentation could her current employer check to verify that she has no prior pensionable
public service employment?
What Leaver Toolkit template letters/forms will RA Inc. issue to Cathy?
What will happen to the Referable Amounts Cathy has accrued with her current RA Inc.?
Exercise 2 - Cathy
44 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Seán is currently employed with RA Inc.
He commenced his current pensionable employment on 5 July 2014 and is resigning from 23
March 2019
He is not immediately taking up pensionable public sector employment with another RA
He has no prior pensionable public service employment or break in employment
Evaluate:
Is Seán eligible to apply for a refund of contributions?
What Leaver Toolkit template letters/forms will RA Inc. issue to Seán?
If Seán takes up employment in the Private Sector can he transfer Single Scheme benefits
accrued to this occupational pension scheme assuming the privately held pension scheme
allows transfers in?
Exercise 3 - Seán
22
45 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Carol is currently employed with RA Inc.
She started in this pensionable position on 5 May 2017
She was granted an approved career break from 10 July 2018 – 10 April 2019
She is resigning to take up immediate employment with another RA from 15 April
2019
Evaluate:
What is Carol’s vesting status on leaving RA Inc.?
What options are available to Carol in relation to her contributions?
What Leaver Toolkit template letters/forms will RA Inc. issue to Carol?
Exercise 4 - Carol
46 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Jane is currently employed with RA Inc.
She began a temporary contract with her current pensionable employment on 19 September
2018 and is due to finish up on 28 April 2019
She worked part-time (WTE 0.50)
She is not immediately taking up pensionable public service employment
She has prior public service pensionable employment and on viewing the ADF it shows she
was previously employed on a full-time contract form 6 September 2015 to 3 June 2016
She is seeking a refund of contributions
Evaluate:
What Jane’s vesting status on leaving RA Inc.?
Will she receive a refund as requested?
What letters / forms will be issued to Jane by her current employer on her departure?
If Jane receives a refund what rate of tax will be deducted from the gross amount?
Exercise 5 - Jane
23
47 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Sharon is currently employed with RA Inc.
She commenced her current pensionable employment on 14 February 2015
She went on paid maternity leave on 9 January 2016
She applied and was granted a further 2 months of unpaid maternity leave on 1 July 2016
On 31 October 2016 she submitted her resignation which was effective from that date.
She has prior public service employment and on viewing the ADF it shows she was previously employed
on a temporary full-time contract from 6 January 2014 to 28 November 2014
She received a refund of her contributions in November 2014 when her contract finished.
On joining her current employer no 14 February 2015 she opted to pay back her refund of contributions
Evaluate:
What is Sharon’s vested status on leaving on 31 August 2016?
Can she receive a refund on her contributions since February 2015?
What letters/forms will be issued by her current employer on her departure?
Exercise 6
48 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Exercise 7Peter is currently employed with R.A Inc.
He commenced his current pensionable employment on 15th April 2015 and is resigning on 23 March 2019
He is immediately taking up pensionable public sector employment with another RA
He has no prior pensionable public service employment
Evaluate:
What is Peter’s vesting status on leaving employment with RA Inc.?
What letters/forms will be issued by his current employer on his departure?
If Peter were not taking up pensionable employment with another Relevant Authority
when would he be eligible to apply for his deferred benefits and how would this be best
established?
Exercise 7
24
49 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Exercise 8
Identify in which of the Exercises above where the RA is obliged
to issue
Template Letter A2
Template Letter C2
What other correspondence would accompany these forms?
Exercise 8
50 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Case Studies
Leaver Statements
25
51 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Lunch
52 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Annual Administration Activities
26
53 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Learning Objectives for Today
Module C – Annual Administration Activities
Administrator Toolkit Resources
CPI and Single Scheme
Annual Benefit Statements
Pensioner Declaration
Annual Survey
54 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
CPI and Single Scheme
27
55 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
What is CPI – Consumer Price Index?
Determined by CSO
CPI is used to measure inflation in Ireland by seeing how the
average level of prices that we pay for goods and services
changes over time
DPER notify Relevant Authorities of CPI annually by way of
Circular
Circular 3 of 2019
56 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
CPI and Active/Deferred Me Single Scheme active/deferred member benefits linked to
Consumer Price Indexing (CPI) or “inflation”
CPI applied to:
Single Scheme pensions in payment
Active and Deferred member referable pension and lump sum
amounts accrued at 31 December of previous year
e.g. Referable Amounts accrued at 31 December 2017
uprated by CPI increase notified by DPER Circular 3 of 2019
Single Scheme Referable Amounts increased where positive CPI
increase from December Year 1 to December Year 2 [Section 40]
Where CPI is zero or negative it is not applied to Referable
Amounts
CPI and Active/Deferred Members
28
57 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
CPI and Active/Deferred Members
Annual DPER Circular notifies
Relevant Authorities of CPI rate
from December Year 1 to
December Year 2
Positive CPI applied to
active/deferred member referable
amounts accrued at December
Year 1
DPER Circular notifies date from
which Single Scheme pensions
are to be uprated (where positive
CPI)
58 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
CPI and Pensioners
Pensioners are those in receipt of
Retirement Pensions
Spouse/Civil Partner Pensions
Eligible Child Pensions
Designated Beneficiary Pensions (PAO)
Website Resources – Pensions in Payment CPI Uprating Tool
CPI – if positive – is applied immediately to pensions in payment on
31 December of the previous year unlike active/deferred members
Circular is the official instruction to Pension Paying Authority to apply
positive CPI
29
59 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
CPI and Active/Deferred MembersDPER
Circular
issued
CPI CPI applied
Active/Deferred
members
CPI applied
Pension Recipients
CPI measurement
period
2015 -0.3% Negative CPI not
applied
Negative CPI not
applied
December 2013
to December 2014
2016 +0.1% Ref. Amts. 31/12/2013
Ref. Amts. 31/12/2014
From 1 Jan 2016 December 2014
to December 2015
2017 0% N/A N/A December 2015
to December 2016
2018 +0.4% Ref. Amts. 31/12/2013
Ref. Amts. 31/12/2014
Ref. Amts. 31/12/2015
Ref. Amts. 31/12/2016
From 1 Jan 2018 December 2016
to December 2017
2019 +0.7% Ref. Amts. 31/12/2013
Ref. Amts. 31/12/2014
Ref. Amts. 31/12/2015
Ref. Amts. 31/12/2016
Ref. Amts. 31/12/2017
From 1 Jan 2019 December 2017 to
December 2018
60 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
CPI Exercises
30
61 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
CPI Exercise 1 - Angela
CPI period CPI in period
Dec 2013 to Dec 2014 -0.3%
Dec 2014 to Dec 2015 +0.1%
Dec 2015 to Dec 2016 0%
Dec 2016 to Dec 2017 +0.4%
Dec 2017 to Dec 2018 +0.7%
Angela was employed with Bord Fáilte for a period of 4 years, commencing in January 2013
and retiring in December 2018. She was a vested member of the Single Pension Scheme.
Her total annual pension is €1,600 per annum
1. From the table, set out the CPI rate(s) that apply to Angela’s pension
2. From when does CPI apply to Angela’s pension according to Circular 3 of 2019?
62 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
As well as applying CPI to retiree pensions, it may also be applied to which of the pension types below:
Spouse’s Pension
Contributory State Pension
Eligible Child Pension
If there is an increase in the rate of CPI reported for the period December 2018 to December 2019:
What needs to issue before CPI can be applied?
Will this be applied to Angela’s pension with immediate effect?
Who is responsible for applying CPI to Single Scheme pensions?
CPI Exercise 1 - Angela
31
63 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
CPI Exercise 2
CPI period CPI in period
Dec 2013 to Dec 2014 -0.3%
Dec 2014 to Dec 2015 +0.1%
Dec 2015 to Dec 2016 0%
Dec 2016 to Dec 2017 +0.4%
Dec 2017 to Dec 2018 +0.7%
From the data set out in the CPI Table, complete the CPI rates that apply to the
member/pension category types on the next slide
64 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
CPI Exercise 2Member/Pensioner type Relevant dates CPI rates to be applied
Active Member Commenced August 2013
Active Member Commenced July 2017
Pensioner
(Civil Partner)
Pension payable January
2019
Child Pension Pension payable February
2016
Designated Beneficiary Pension payable February
2017
Active Member Commenced July 2018
32
65 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Annual Benefit Statements
66 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Annual Benefit Statements Requirements
Relevant Authorities are legally required to issue an Annual Benefit Statement (ABS) to
each member within 6 months of the end of each calendar year by 30 June annually
Each Relevant Authority is responsible for the issue of Annual Benefit Statements (ABS)
to
all active members in pensionable employment on 31 December
deferred members
RA legally responsible even if, for example, shared service / third party is contracted to
administer Single Scheme
Where concurrent pensionable employments more than one, ABS should issue from each
Relevant Authority employer
Single Scheme year is the same as current tax year – 1 January -31 December
Pensions Authority – Audit RA Compliance
33
67 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
What is an Annual Benefit Statement?
Annual Benefit Statement sets out…
Relevant personal information
Total amount of contributions paid / repaid by the Scheme member
concerned in the previous year
Total referable amounts accrued/ restored by the Scheme member
the previous year
Total referable amounts accrued by the Scheme member in
previous years, adjusted for CPI
68 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
RA’s and Annual Benefit Statements
Total contributions paid in tax year
Total referable amounts accrued in tax year
Total referable amounts accrued in previous tax years and
adjusted for CPI where relevant
34
69 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
What is Pensionable Remuneration?
Basic scale salary for grade
+
Pensionable allowances (e.g. Shift Allowance)
PROVIDED
the allowances:
are permanent in nature; and are approved as being pensionable; and are included in contributions calculation; and have been notified to the member as being pensionable
70 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Single Scheme Contributions
How much do members pay?
Members are required to pay scheme contributions.
Contributions are made up of two parts
Member contributions are made up
of
Part A: 3% of full time
Gross pensionable remuneration
x % work pattern
Part B: 3.5% of full time net
pensionable remuneration
x % work pattern
Pensionable earnings and % work pattern
determine contributions in each pay periodGross Pensionable remuneration (Part A)
is full time equivalent pensionable pay plus
any approved pensionable allowances
Net pensionable remuneration (Part B)
is gross pensionable remuneration less two
times the value of the Contributory State
Pension (CSP) for a single adult without
dependents.
As of 25 March 2019, the weekly CSP rate is
€248.30. The current CSP rates can be found
on www.welfare.ie
Standard Grade Members
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71 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Calculating Contributions: Example 1 (Full-time)
Scheme Year: 2016
FTE: 1.0 / 100%
Pensionable Remuneration: €65,000 per annum / €5,416.67 per month
CSP Offset (monthly): €2,028.93 (2016) (€233.30 p.w.)
Circular Reference: Circular 11 of 2014
Toolkit Resource: Contributions and Referable Amounts Calculation Tool
To calculate “Net Pensionable Remuneration”…..
Step 1: Calculate full-time gross pensionable remuneration €5,416.67 per month
Step 2: Determine monthly CSP Offset €2,028.93
Step 3: Calculate net pensionable remuneration - monthly (1-2):
(€5,416.67 - €2,028.93) = €3,387.74
Calculating Contributions – FTE 1.0
72 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Calculating Contributions: Example 1 (Full-time)
Scheme Year: 2016
FTE: 1.0 / 100%
Pensionable Remuneration: €65,000 per annum / €5,416.67 per month
CSP Offset (monthly): €2,028.93 (2016) (€233.30 p.w.)
Circular Reference: Circular 11 of 2014
Toolkit Resource: Contributions and Referable Amounts Calculation Tool
Step 4: Apply to Contribution Calculation Formula
Part A: 3% of full time Gross pensionable remuneration x % work pattern
3% x €5,416.67 x 100% = €162.50
Part B: 3.5% of full time net pensionable remuneration x % work pattern
3.5% x €3,387.74 x 100% = €118.57
Step 5: Add outputs from Step 4
Part A + Part B €162.50 + €118.57 = €281.07
Total Contributions per month is €281.07
Calculating Contributions – FTE 1.0
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73 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Calculating Contributions: Example 1 (Part-time)
Scheme Year: 2016
FTE: 0.5 / 50%
Pensionable Remuneration: €65,000 per annum / €5,416.67 per month
Actual Remuneration: €32,500 per annum or €2,708.33 per month
CSP Offset (monthly): €2,028.93 (2016) (€233.30 p.w.)
Circular Reference: Circular 11 of 2014
Toolkit Resource: Contributions and Referable Amounts Calculation Tool
Step 1: Calculate full-time gross pensionable remuneration €5,416.67 per month
Step 2: Determine monthly CSP Offset €2,028.93
Step 3: Calculate net pensionable remuneration per month (1-2):
(€5,416.67 - €2,028.93) = €3,387.74
Calculating Contributions – FTE less than 1.0
74 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Calculating Contributions: Example 1 (Part-time)
Scheme Year: 2016
FTE: 0.5 / 50%
Pensionable Remuneration: €65,000 per annum / €5,416.67 per month
Actual Remuneration: €32,500 per annum or €2,708.33 per month
CSP Offset (monthly): €2,028.93 (2016) (€233.30 p.w.)
Circular Reference: Circular 11 of 2014
Toolkit Resource: Contributions and Referable Amounts Calculation Tool
Step 4: Apply to Contribution Calculation Formula
Part A: 3% of full time Gross pensionable remuneration x % work pattern
3% x €5,416.67 x 50% = €81.25
Part B: 3.5% of full time net pensionable remuneration x % work pattern
3.5% x €3,387.74 x 50% = €59.28
Step 5: Add outputs from Step 4
Part A + Part B €81.25 + €59.28 = €140.54
Total Contributions per month is €140.54
Calculating Contributions – FTE less than 1.0
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75 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Single Scheme Benefits
How do members build up benefits under the Scheme?
Members build up two types of referable amounts each time they get paid.
In each pay period members build up referable amounts towards their retirement lump
sum benefit and separately an amount towards their retirement pension benefit.
Benefits payable under the Single Scheme are
separate, and in addition, to any entitlement
members may have to the Contributory State
Pension payable by DEASP. Lump Sum Referable
Amounts
3.75% x full time gross
pensionable remuneration
x % work pattern
Standard Grade Members
How are benefits calculated?
Each time a member is paid “referable
pension and lump-sum amounts” are
built up. Normal Retirement Benefits are the
sum of all referable amounts built up over a
vested member’s career, adjusted for CPI.
Pension Referable Amounts
CSP threshold = 3.74 x current
CSP rate x pay frequency
0.58% x full time gross
pensionable remuneration up to
CSP Threshold x % work pattern
Plus (if applicable)
1.25% x full time gross
pensionable remuneration above
CSP Threshold x % work pattern
76 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Calculating Referable Amounts: Example 1 (Full-time)
Scheme Year: 2017
FTE: 1.0 / 100%
Pensionable Remuneration: €65,000 per annum or €5,416.67 per month
Referable Amount threshold: €3,794.10 (€233.30 p.w.)*
Circular Reference: Circular 11 of 2014
Toolkit Resource: Contributions and Referable Amounts Calculation Tool
Step 1: Calculate full-time gross pensionable remuneration €5,416.67 per month
Step 2: Determine if Referable Amount threshold applies? Yes (full-time remuneration more than
€3,794.10)
Step 3: Calculate Referable Amount at lower 0.58% rate: (€3,794.10 x 0.58%) = €22.01
Step 4: Calculate Referable Amount at higher 1.25% rate: (€5,416.67 - €3,794.10) x 1.25% = €20.28
Step 5: Add outputs from Step 3 and Step 4: €22.01+ €20.28= €42.29
Step 6: Calculate Referable Lump Sum Amount: €5,416.67 x 3.75% = €203.13
Referable Pension Amount is €42.29 Referable Lump Sum Amount is €203.13
Calculating Referable Amounts – FTE 1.0
*Increased to €238.30 per week w.e.f. 10 March 2017
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77 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Calculating Referable Amounts: Example 1 (Full-time)
Scheme Year: 2017
FTE: 1.0 / 100%
Pensionable Remuneration: €65,000 per annum or €5,416.67 per month
Referable Amount threshold: €3,794.10 (€233.30 p.w.)*
Circular Reference: Circular 11 of 2014
Toolkit Resource: Administrators’ Contributions and Referable Amounts Calculation Tool
Step 7:
Assuming member pay, FTE and CSP rate is static for the year, Referable Pension and Lump Sum amounts for
illustrative purposes accrued at 31 December 2017 would be:
Referable Pension Amount €42.29 x 12 = € 507.48
Referable Lump Sum Amount is €203.13 x 12 = €2,437.56
Calculating Referable Amounts – FTE 1.0
*Increased to €238.30 per week w.e.f. 10 March 2017
78 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
As these Referable Amounts were accrued at 31 December 2017 they are uprated following issue of
DPER Circular 3 of 2019 which identified a positive CPI increase of 0.7%.
These Referable Amounts accrued at 31 December 2017 are adjusted for CPI as follows:
Referable Pension Amount:
€507.48 x 0.7% = €3.54 adjustment
i.e. Referable Pension amount is €511.02 when adjusted for CPI.
Referable Lump Sum Amount:
€2,437.56 x 0.7% = €17.05 adjustment
i.e. Referable Lump Sum amount is €2,454.61 when adjusted for CPI.
Calculating Referable Amounts – FTE 1.0
Step 8: application of CPI
Circular Reference: DPER Circular 3 of 2019
Toolkit Resource: Administrators’ Contributions and Referable Amounts Calculation Tool
Remember!
Referable Amounts
accrued in earlier
scheme years also
uprated by CPI
39
79 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Calculating Referable Amounts – FTE 1.0
80 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Calculating Referable Amounts: Example 2 (Part-time/Worksharer)
Scheme Year: 2017
FTE: 0.5 / 50%
FTE Pensionable Remuneration: €65,000 per annum or €5,416.67 per month
Actual Remuneration: €32,500 per annum or €2,708.33 per month
Referable Amount threshold: €3,794.10 (€233.30 p.w.)*
Circular Reference: Circular 11 of 2014
Toolkit Resource: Contributions and Referable Amounts Calculation Tool
Step 1: Calculate full-time gross pensionable remuneration: €5,416.67 per month
Step 2: Determine if Referable Amount threshold applies? Yes (full-time remuneration more than
€3,794.10)
Step 3: Calculate Referable Amount at lower 0.58% rate: (€3,794.10 x 0.58%) = €22.01
Step 4: Calculate Referable Amount at higher 1.25% rate: (€5,416.67 - €3,794.10) x 1.25% = €20.28
Step 5: Add outputs from Step 3 and Step 4: €22.01+ €20.28= €42.29
Step 6: FTE adjustment: (€42.29 x 0.5) = €21.14
Step 7: Calculate Referable Lump Sum Amount: €2,708.33 x 3.75% = €101.56
Referable Pension Amount is €21.14 Referable Lump Sum Amount is €101.56
Calculating Referable Amounts – FTE less than 1.0
*Increased to €238.30 per week w.e.f. 10 March 2017
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81 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Calculating Referable Amounts: Example 2 (Part-time/Worksharer)
Scheme Year: 2017
FTE: 0.5 / 50%
FTE Pensionable Remuneration: €65,000 per annum or €5,416.67 per month
Actual Remuneration: €32,500 per annum or €2,708.33 per month
Referable Amount threshold: €3,794.10 (€233.30 p.w.)*
Circular Reference: Circular 11 of 2014
Toolkit Resource: Contributions and Referable Amounts Calculation Tool
Step 8: Assuming member pay, FTE is static for the year, Referable Pension and Lump Sum amounts
for illustrative purposes accrued at 31 December will be:
Referable Pension Amount €21.14 x 12 = € 253.68
Referable Lump Sum Amount is €101.56 x 12 = €1,218.72
Calculating Referable Amounts – FTE less than 1.0
*Increased to €238.30 per week w.e.f. 10 March 2017
82 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
As these Referable Amounts were accrued at 31 December 2017 they are uprated
following issue of DPER Circular 3 of 2019 which identified a positive CPI increase of 0.7%.
These Referable Amounts accrued at 31 December 2017 are adjusted for CPI as
follows:
Referable Pension Amount:
€253.68 x 0.7% = €1.78 adjustment
i.e. Referable Pension amount is €255.46 when adjusted for CPI.
Referable Lump Sum Amount:
€1,218.72 x 0.7% = €8.53 adjustment
i.e. Referable Lump Sum amount is €1,227.25 when adjusted for CPI
Remember!
Referable Amounts
accrued in earlier
scheme years also
uprated by CPI
Calculating Referable Amounts – FTE less than 1.0
Step 9: application of CPI
Circular Reference: DPER Circular 3 of 2019
Toolkit Resource: Administrators’ Contributions and Referable Amounts Calculation Tool
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83 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Calculating Referable Amounts – FTE less than 1.0
84 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Example 1
Scheme Year 2019
Annual Gross Pensionab le
Remunerat ion
€ 32,500
FTE 1.0
Actua l Annua l Gross Pensionab le
Remunerat ion
€32,500
Payro l l Frequency Fortn igh t ly
Actua l pay in pay -per iod €1,245.68
Pay-Per iod 4
Contr ibu t ion @ 3.5% of NPR €9.54
Referab le Pension Amount €7.22
Referable Pension Amounts are calculated
and accrue on a pay-period basis by
reference to FTE 1.0 and pro-rated to
reflect member’s actual FTE if less than
1.0. Note Referable Pension Amount
accrued below and Contributions at 3.5%
of NPR for member per Example 1 table.
Accrual of Referable Amounts on a pay-period basis
Actual Remuneration €32,500 with FTE of 1.0
42
85 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Example 2
Scheme Year 2019
Annual Gross Pensionab le
Remunerat ion
€ 65,000
FTE 0.5
Actua l Annua l Gross Pensionab le
Remunerat ion
€32,500
Payro l l Frequency Fortn igh t ly
Actua l pay in pay -per iod €1,245.68
Pay-Per iod 4
Contr ibu t ion @ 3.5% of NPR €26.57
Referab le Pension Amount €9.47
Accrual of Referable Amounts on a pay-period basis
Actual Remuneration €32,500 with FTE of 0.50
Referable Pension Amounts are calculated
and accrue on a pay-period basis by
reference to FTE 1.0 and pro-rated to
reflect member’s actual FTE if less than
1.0. Note Referable Pension Amount
accrued below and Contributions at 3.5%
of NPR for member per Example 1 table.
86 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Pensioner Declaration Form
43
87 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Annual Pensioner Declaration Form
Audit requirement / best practice (Pensions Authority guidelines)
Declaration form issues to all pensioners – pre and post 2013
Hold placed on payment of pension where form not returned to
Pension Paying Authority
Reminder:
Retirement Pensions
Spouse/Civil Partner Pensions
Eligible Child Pensions
Designated Beneficiary (PAO)
88 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Annual Membership Survey
44
89 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Annual Membership Survey
For administrative ease, DPER calculates and remits fees to the
Pensions Authority on behalf of all Relevant Authorities
Fee payable is based on active membership of Single Scheme
at 1 January
Annual survey requesting membership data issues at the start of
each year by Single Scheme Project Team
Important that this is completed in a timely manner
Allows DPER to examine membership data across the public
service and measure compliance
90 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Presentation Exercise
45
91 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Quiz
92 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Learning Objectives for Today
Module B - Leavers:
1. Leaver Toolkit Resources
2. Leaver Statement
3. Vesting
4. Leaver Categories
5. Refund of Contributions
6. Transfers
Module C – Annual Administration Activities
1. Annual Administration - Overview
2. CPI
3. Annual Benefit Statements
4. Pensioner Declaration
5. Annual Reporting
46
93 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Q&A
94 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Wrap Up & Thank You
A feedback survey will issue today by email
Please take the time to complete this survey as your input will help us in
developing future training workshops
Single Scheme website: http://www.singlepensionscheme.gov.ie
Contact: [email protected]
Please remember not to include any personal member data when
submitting queries!
47
48
Toolkit Resources
49
50
PLEASE NOTE: Administrators may access legislation, Circulars or Letters to Personnel Officers noted in this Procedure by accessing the Circulars & Legislation Section of the Single Scheme Website at www.singlepensionscheme.ie/circulars
IMPORTANT:
• This template does not apply to individuals availing of an unpaid leave of absence, acareer break or any form of unpaid statutory protected leave such as unpaid maternityleave, unpaid parental leave, etc.
• This template should be updated by administrators as appropriate for futuretax years.
Resource Toolkit Single Scheme Administration Project (Phase 1) Leaver Resources
Resource Name Leaver Statement Template Resource Reference SPS.LVR.TS.01 Description This statement may be issued to all pensionable employees
leaving employment and, where appropriate, copied to new public service employers.
Version V1.02 Version Comments Template updated for new calendar year and to reflect March
2019 changes to Contributory State Pension rate
51
Single Public Service Pension Scheme Leaver Statement
issued by <<insert Relevant Authority Name>> on <<insert date of issue>>
Part A- Personal Information
Member Name PPS Number Start date of pensionable employment dd/mm/yyyy End date of pensionable employment dd/mm/yyyy Date of Birth dd/mm/yyyy Normal Retirement Date dd/mm/yyyy Home Address
Civil Status <<Single, Married, Civil Partnered, Co-Habiting, Separated, Divorced, Widowed,
Surviving Civil Partner, A former Civil Partner>>
Pensions Adjustment Order (granted under the Family Law Acts)1
<<No OR Yes>>
Membership Category Select from dropdown Single Scheme vesting status2
Part B - About your Statement
What is the purpose of my Statement?
Your Statement is being issued to you following the conclusion of your pensionable employment with us on the date above. It outlines the pension benefits you have earned in this employment only. This is an important document and should be retained by you. If you are re-employed at a future date to a pensionable post in the Irish Public Service your new employer may request this document. You should read your Statement with the following documents:
• the information contained on the cover letter;• your most recent Single Scheme Annual Benefit Statement• the Scheme Booklet and Leaving Employment “At-A-Glance” guide available at
www.singlepensionscheme.gov.ie• the Important Notes at the end of this Statement
What information does my Statement contain?
Your Statement contains information on the following:
Part A This confirms the personal information that we hold for you. You should review this now to make sure that it is correct. If any information is not correct, you should make contact with your Pensions Officer (see Part F) as soon as possible because the benefits on your Statement may need to be reviewed.
Part C This provides summary details at your date of leaving employment of:
52
• total contributions that you have paid during this employment inthe Scheme;
• total retirement benefit amounts, termed “referable amounts”,that you have earned towards your retirement lump sum andretirement pension under the Scheme during this employment.
Part D This provides a more detailed breakdown of the contributions that you have paid and the retirement benefits that you have earned under the Scheme in this employment.
Part E This informs you that you may have a separate potential entitlement in the future to the Contributory State Pension and explains how you can find out more about this entitlement.
Part F This provides information on how you can obtain further information and how to contact your Pensions Officer in the event that you have a query about your Statement.
Part G This provides explanations for some of the information contained on your Statement. It is very important that you read and understand this section as it contains key information in relation to your benefits under the Scheme.
Part C – Summary of all Contributions paid and Benefits Earned in this employment
Each time you paid contributions into the Single Scheme, you earned amounts based on your pensionable pay towards your potential retirement benefits3. Retirement benefits consist of a once-off lump sum and an annual retirement pension.
The table below provides a summary “snapshot” of the contributions paid and retirement benefits earned by you in this employment. The amounts that you earned under the Scheme in this employment in earlier years, if applicable, have been increased to take account of inflation.
Summary of total Single Scheme Contributions paid by you in this pensionable employment
Total contributions €0.00
Summary of total Retirement Benefits Amounts earned in this pensionable employment
Once-Off Retirement Lump Sum €0.00
Annual Retirement Pension €0.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid contributionsto the Scheme for at least 24 months (see Part G).
Retirement Benefit amounts earned in earlier tax years have been increased to takeinflation into account. These may be further increased to take account of any future
53
increases in inflation. You can find further details of how your contributions and retirement benefits are calculated in your Scheme Booklet.
Part D – Breakdown of Contributions and Benefits Earned
This table below provides a more detailed breakdown of the contributions that you have paid and the retirement benefits3 earned by you under the Scheme during this period of employment:
• in the current calendar year• in the last calendar year (if applicable)• in earlier calendar years (if applicable)
If, in this period of employment, you have repaid pension contributions that were previously refunded to you in earlier Single Scheme employments, these amounts and the corresponding benefits restored are also included.
Breakdown of all contributions paid by you in this pensionable employment:
In 2019 In 2018 Before 2018 Total
Contributions in respect of this employment only €0.00 €0.00 €0.00 €0.00
Refunded contributions repaid during this employment €0.00 €0.00 €0.00 €0.00
Total contributions paid €0.00 €0.00 €0.00 €0.00
Referable Amounts earned towards your once-off retirement lump sum in this pensionable employment:
In 2019 In 2018 Before 2018 (Adjusted)3 Total
Earned in respect of this employment only €0.00 €0.00 €0.00 €0.00
Once-off lump-sum benefit restored where contributions repaid €0.00 €0.00 €0.00 €0.00
Total Retirement Lump Sum2 earned €0.00 €0.00 €0.00 €0.00
Referable Amounts earned towards your annual retirement pension in this pensionable employment:
In 2019 In 2018 Before 2018 (Adjusted)3 Total
Earned in respect of this employment only €0.00 €0.00 €0.00 €0.00
Annual pension benefit restored where contributions repaid €0.00 €0.00 €0.00 €0.00
Total Retirement Pension2 earned €0.00 €0.00 €0.00 €0.00
IMPORTANT: You only have a future entitlement to benefits if you have paid contributions
to the Scheme for at least 24 months (see Part G).
Benefit amounts earned before 2018 have been adjusted to take into accountinflation, where applicable. These amounts may be increased in future years to take
54
account of any increases in inflation if scheme contributions paid by you are not refunded. You can find further details of how your contributions and retirement benefits are calculated in your Scheme Booklet.
Part E –State Pension Entitlements
You may potentially be entitled to receive the Contributory State Pension that would be separately payable to you directly by the Department of Employment Affairs and Social Protection. At 31 December 2018, the maximum rate for a single person was €243.30 per week (€12,695.39 per annum), increasing to €248.30 per week (€12,956.29 per annum) from 25 March 2019. Your employer cannot provide you with information on your State Pension entitlements. Further information on State Pension entitlements, including details on the eligibility criteria, can be obtained from the Department of Social Protection by telephone at LoCall 1890 500 000 or via their website at www.welfare.ie
Part F –If you have further queries
You should consult the documentation referred to in Part B of your Statement. If you still have queries, you should contact your former employer’s Pensions Officer:
<<insert full contact details for former Employer’s Pensions Officer>>
Part G –Important Notes
(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law Court and applies to your benefits under this Scheme, the benefits noted in this Statement make allowance for this. Further information on your Pensions Adjustment Order can be obtained from your legal advisor. General information on Pension Adjustment Orders is also available from the Pensions Authority at www.pensionsauthority.ie
(Parts A C&D) 2 Your Single Scheme vesting status on leaving this employment is indicated on the table at Part A of this Statement “Single Scheme vesting status.” Your Single Scheme vesting status is based on the period of pensionable employment with us and prior pensionable employments with any other Relevant Authorities where a refund of contributions did not issue.
In order to be entitled to a long-term retirement benefit, members must have paid contributions into the Scheme for a combined period exceeding 24 months (2 years). This is called the Vesting Period. Pensionable Single Scheme employment with more than one public service employer counts towards the Vesting Period. For example, if you were employed with Public Service Body A for 18 months and subsequently with Public Service Body B for 6 months or more you would have completed the Vesting Period and hold an entitlement to a benefit at retirement age.
- Non-Vested Member: has not completed the Vesting Period and has noentitlement to a retirement benefit;
- Vested Member: has completed the Vesting Period and has an entitlementto a retirement benefit payable at the Normal Retirement Date noted inPart A of the Statement. You should apply to us for the payment of yourbenefits at least 6 months in advance of your retirement date;
55
Please note that your Single Scheme vesting status is based on the information available to us at the date of issue of this Leaver Statement. If you believe your Single Scheme vesting status on leaving this employment to be incorrect, you should make contact with us to allow the position to be reviewed.
(Part D) 3 Once-off lump sum and annual retirement pension referable amounts are increased where the Department of Public Expenditure & Reform notifies public service bodies that there has been an increase in the Consumer Price Index (inflation) for a given scheme year.
If you were in two public service posts at the same time during the period covered bythis Statement, you should note that it has not been adjusted to allow for theoverlapping of your employments. The scheme rules require that the benefits arisingfrom such overlapping employments are adjusted so that your benefits are based onthe equivalent of one full-time employment. If this applies to you, you shoulddisregard this Statement and make contact with us to allow the position to bereviewed.
If you are concerned that any contributions deducted from you have not been paid tothe Scheme, you should contact your employer’s Pensions Officer in the first instance(see Part F). If you still have concerns, you should contact your PersonnelOfficer/Director of Human Resources who can advise you further and provideguidance. If you feel those concerns you have raised continue to be unresolved youshould contact The Pensions Authority
Further information on the calculation of your benefits is available atwww.singlepensionscheme.gov.ie
Disclaimer: This statement has been carefully prepared by your employer based on the information available at the time. It is not a contractual document and gives no right to benefit. In the event of a dispute that cannot be resolved with your employer, the terms of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and associated regulations shall apply.
This is an important document that you should keep safe for future reference
56
PLEASE NOTE: Administrators may access legislation, Circulars or Letters to Personnel Officers noted in this Procedure by accessing the
Circulars & Legislation Section of the Single Scheme Website at www.singlepensionscheme.gov.ie/circulars
IMPORTANT: This process does not apply to individuals availing of an unpaid leave of absence, a career break or any form of unpaid statutory
protected leave such as unpaid maternity leave, unpaid parental leave, etc.
Guidelines – Colour key
= Yes/No Decision Point
Resource Toolkit Single Scheme Administration Project (Phase 1)
Leaver Resources
Resource Name Process Guidelines
Resource Reference SPS.LVR.G.01 (Phase1)
Description Suggested procedure outlining key steps that a Relevant Authority might
take where pensionable employees leave employment (other than retirement
or death).
Version V1.0
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Ref. Step Description of key activities / general guide
0.0 Process Map The recommended Process Map may be accessed in the Administrator Toolkit for this
process. It is recommended that this is consulted when processing a Single Scheme
pension leaver (other than on retirement or death).
1.0 Notification received of exit of Single
Scheme member
The ending of a member’s pensionable employment can come about through resignation
or, in the case of a temporary employee, the natural end of a temporary contract that is
not being renewed or extended.
1.1 Last date of pensionable employment
confirmed
Administrators should verify and record the last date of pensionable employment
with the member’s Line Manger in the case of resignation, if not provided on
documentation received, ensuring that relevant contractual notice period is observed;
In the case of a temporary employee coming to the end of their current contract, it
should be confirmed that the Contract of Employment of the member concerned is not
to be renewed for their current post and/or that the member is not being redeployed to
another pensionable post within the organisation.
2.0 Total member SPS contributions paid
by member in this employment to
last date of pensionable employment
confirmed
An extract should be run against the payroll or pension system, as applicable, to obtain
details of the total contributions paid by the member up to the last date of pensionable
employment;
This should include, where applicable, details of any contributions paid by the member
to restore referable amounts in respect of a Single Scheme refund repaid.
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2.1 Total referable amounts
accrued/restored by member in this
employment to last date of
pensionable employment
A Referable Amounts Calculation Tool is available in the Administrator Toolkit for
Relevant Authorities that do not operate a pension system for the Single Scheme;
Pension and Lump Sum Referable amounts earned by a member up to the last day of
pensionable employment should be carefully calculated in line with Circular 11/2014,
taking care to make necessary adjustments for any changes in work patterns,
pensionable remuneration or periods of unpaid leave;
Details of any referable amounts restored by the member during this employment
should also be recorded;
Where a member accrued referable amounts in a previous tax year, or restored
referable amounts relating to a previous tax year, these referable amounts should be
adjusted in line with CPI, if applicable. Details of historical CPI adjustments applying are
set out in Circular 02/2017.
3.0 Was Member previously part of
Single Scheme with another Relevant
Authority after 1 January 2013 for
which Single Scheme contributions
were retained?
Prior Single Scheme membership may impact on entitlements and it is important that
the period of any earlier Single Scheme service is verified, regardless of the duration.
A link to the full list of Single Scheme Relevant Authorities is included in the
Administrator Toolkit for this process.
The Applicant Declaration Form (Section 51 Declaration) completed at the time of hire or
other HR records (e.g. CV, Application Form, etc.) should be checked and verified for
evidence of prior Single Scheme employment(s), copies of Single Scheme Cession of
Employment Statements from prior employments, etc.
If “yes” or “unknown”, go to Step 3.1
If “no”, go to Step 3.2
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3.1 Verify length of prior earlier
membership of Single Scheme for
which Scheme contributions were
retained.
This information may be available on the member’s HR record (e.g. Section 51 Applicant
Declaration Form or Single Scheme Leaver Statements from prior employments);
If necessary, formal enquiries should be made with the member or their former
employer.
Proceed to Step 3.2
3.2 Calculate total period of Single
Scheme membership for which
contributions have been retained
A Vesting Calculation Tool is available in the Administrator Toolkit for this process;
The verified period of membership of the Single Scheme with this employment for
which contributions have been retained should be input to the Vesting Calculation Tool,
less any periods of non-pensionable leave;
The verified period of earlier membership of the Single Scheme for prior employments
, if applicable, for which contributions have been retained should also be input to the
Vesting Calculation Tool, less any periods of non-pensionable leave;
The total period of membership of the Single Scheme in all employments for which
contributions have been retained, less any periods of non-pensionable leave, should
then be summed together;
IMPORTANT: A day’s pay (regardless of a member’s % work-pattern) is counted as
one day.
3.3 Has vesting period been completed? The Vesting Period for the Single Scheme is 2 years cumulative service for which
contributions have been retained;
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As noted at Step 3.2, a day’s pay (regardless of a member’s % work-pattern) counts as
one day towards the 2 year vesting period.
If the answer to 3.2 is less than 2.000 years, the member is not vested – proceed to
Step 4.0.
If the answer to 3.2 is equal to or greater than 2.000 years, the member is vested –
proceed to Step 5.0
4.0 Member is not vested A link to the full list of Single Scheme Relevant Authorities is included in the
Administrator Toolkit for this process.
Is the member taking up pensionable employment in another Single Scheme Relevant
Authority? (This information may be available on an Employee Exit Form, a letter of
resignation or advised by the member).
If “yes”, proceed to Step 4.
If “no” or “unknown”, proceed to Step 4.2
4.1 Member is not vested - is taking up
pensionable employment with
another Single Scheme Relevant
Authority
Update local records to reflect non-deferred member and ineligible for refund at this
time as taking up pensionable employment with another Relevant Authority;
Issue Template Letter A1 to member enclosing Single Scheme Leaver Statement;
Copy Template Letter A2 to the member’s new Single Scheme Relevant Authority
enclosing Single Scheme Leaver Statement;
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4.2 Member is not vested – not
confirmed as taking up pensionable
employment with another Single
Scheme Relevant Authority
Update local records to reflect non-deferred member that may reclaim contributions;
Issue Template Letter B to member with Application for Refund of Nett Employee
Contributions Form and enclosing Single Scheme Leaver Statement
5.0 Member is vested A link to the full list of Single Scheme Relevant Authorities is included in the
Administrator Toolkit for this process.
Is the member taking up pensionable employment in another Single Scheme Relevant
Authority? (This information may be available on an Employee Exit Form, a letter of
resignation or advised by the member)
If “yes”, proceed to Step 5.1
If “no” or “unknown”, proceed to Step 5.2
5.1 Member is vested - is taking up
pensionable employment with
another Single Scheme Relevant
Authority
Update local records to reflect deferred benefits and subsequent pensionable
employment with another Relevant Authority;
Issue Template Letter C1 to member enclosing Single Scheme Leaver Statement;
Copy Template Letter C2 to the members new Single Scheme Relevant Authority
enclosing Single Scheme Leaver Statement;
5.2 Member is vested – not confirmed as
taking up pensionable employment
with another Single Scheme Relevant
Authority
Update local records to reflect deferred benefits payable at Normal Retirement Date
Issue Template Letter D to member enclosing Single Scheme Leaver Statement
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Disclaimer: This Recommended Scheme Procedure has been designed by the DPER Single Pension Project Team for straightforward cases
that administrators might expect to encounter on a day-to-day basis. It does not purport to cover all eventualities and no liability is accepted
by the Minister for Public Expenditure & Reform for any omissions or errors arising. Administrators should carefully consult the Public Service
Pensions (Single Scheme and Other Provisions) Act 2012 and associated regulations that, at all times, have precedence.
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PLEASE NOTE: Administrators may access legislation, Circulars or Letters to Personnel Officers noted in this Procedure by accessing the Circulars & Legislation Section of the Single Scheme Website at www.singlepensionscheme.ie/circulars
IMPORTANT: • This template should be updated by administrators as appropriate for future
tax years.
Resource Toolkit Single Scheme Administration Project (Phase 1) Annual Administration Events
Resource Name Annual Benefit Statement Template Resource Reference SPS.ANN.ABS.TS.01 Description A suggested Annual Benefit Statement template for issue to active
members within 6 months of the end of each Scheme Year. Version V1.02 Version Comments Template updated for new calendar year and to reflect March
2019 changes to Contributory State Pension rate
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Single Public Service Pension Scheme
Annual Benefit Statement at 31 December 2018
issued by <<insert Relevant Authority Name>> on <<insert date of issue>>
Part A - Personal Information
Member Name PPS Number Start date of Single Scheme membership in this employment
dd/mm/yyyy
Date of Birth dd/mm/yyyy Normal Retirement Date dd/mm/yyyy Home Address
Civil Status <<Single, Married, Civil Partnered, Co-Habiting, Separated, Divorced, Widowed,
Surviving Civil Partner, A former Civil Partner>>
Pensions Adjustment Order (granted under the Family Law Acts)1
<<No OR Yes>>
Membership Category Select from dropdown
Part B - About your Statement
What is the purpose of my Annual Benefit Statement?
Your Annual Benefit Statement is an important document. It shows the benefits that you have earned under the Single Public Service Pension Scheme up to 31 December every year. It also confirms the contributions that you have paid to your current employer up to 31 December every year. Benefits you earn or contributions you pay after this date will appear in next year’s Annual Benefit Statement.
Your Statement also provides you with an opportunity to check the personal information that we have on record for you. It should be read in conjunction with the following documents:
• the Scheme Booklet and “At-A-Glance” guides available atwww.singlepensionscheme.gov.ie
• the Important Notes at the end of this Statement
What information does my Statement contain?
Your Statement contains information on the following:
Part A This confirms the personal information that we hold for you. You should review this now to make sure that it is correct. If any information is not correct, you should make contact with your Pensions Officer (see Part G) as soon as possible because the benefits on your Statement may need to be reviewed.
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Part C This provides a summary “snapshot” of contributions paid and your benefits earned as a member of the scheme at 31 December last and confirms: • total contributions that you have paid up to 31 December last;• total retirement benefit amounts, termed “referable amounts,” that
you have earned up to 31 December last.Part D This provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits that you have earned up to 31 December last under the Scheme in this employment.
Part E This provides information on benefits that may be payable if you die in service.
Part F This informs you that you may have a separate potential entitlement in the future to the Contributory State Pension and explains how you can find out more about this entitlement.
Part G This provides information on how you can obtain further information and how to contact your Pensions Officer in the event that you have a query about your Statement.
Part H This provides explanations for some of the information contained on your Statement. It is very important that you read and understand this section as it contains key information in relation to your benefits under the Scheme.
Part C – Summary of all Contributions paid and Benefits Earned to the end of last year
Each time you pay contributions into the Single Scheme, you earn amounts based on your pensionable pay towards your potential retirement benefits2. Retirement benefits consist of a once-off lump sum and an annual retirement pension.
The table below provides a summary “snapshot” at 31 December last of the contributions paid and retirement benefits earned by you in this employment. The amounts that you earned under the Scheme in this employment in earlier years, if applicable, have been increased to take account of inflation. Contributions paid and benefits earned after 31 December last will be included in next year’s Annual Benefit Statement.
Summary of total Single Scheme Contributions paid by you in this employment to the end of last year
Total contributions €0.00
Summary of total Retirement Benefit Amounts earned by you in this employment to the end of last year
Once-Off Retirement Lump Sum €0.00
Annual Retirement Pension €0.00
IMPORTANT:
You will only have a future entitlement to benefits if you pay contributions tothe Scheme for at least 2 years (see Part H).
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Retirement Benefit amounts earned in earlier tax years have been increased to takeinflation into account. These may be further increased to take account of any futureincreases in inflation. You can find further details of how your contributions andretirement benefits are calculated in your Scheme Booklet.
Part D – Breakdown of Contributions paid and Benefits Earned to the end of last year
This table below provides a more detailed breakdown of the contributions that you have paid and the retirement benefits2 earned by you under the Scheme during your employment with us up to 31 December last:
• in the last calendar year• in earlier calendar years (if applicable)
If, in this period of employment, you have repaid pension contributions that were previously refunded to you in earlier Single Scheme employments, these amounts and the corresponding benefits restored are also included.
Breakdown of all contributions paid by you during this employment to the end of last year:
In 2018 Before 2018 Total
Contributions in respect of this employment only €0.00 €0.00 €0.00
Refunded contributions repaid during this employment €0.00 €0.00 €0.00
Total contributions paid €0.00 €0.00 €0.00
Referable Amounts earned towards your once-off retirement lump sum at the end of last year:
In 2018 Before 2018 (Adjusted)3 Total
Earned in respect of this employment only €0.00 €0.00 €0.00
Once-off lump-sum benefit restored where contributions repaid €0.00 €0.00 €0.00
Total Retirement Lump Sum2 earned €0.00 €0.00 €0.00
Referable Amounts earned towards your annual retirement pension at the end of last year:
In 2018 Before 2018 (Adjusted)3 Total
Earned in respect of this employment only €0.00 €0.00 €0.00
Annual pension benefit restored where contributions repaid €0.00 €0.00 €0.00
Total Retirement Pension2 earned €0.00 €0.00 €0.00
IMPORTANT:
You will only have a future entitlement to benefits if you pay contributions tothe Scheme for at least 24 months (see Part H).
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Retirement Benefit amounts earned in earlier tax years have been increased to takeinflation into account. These may be further increased to take account of any futureincreases in inflation. You can find further details of how your contributions andretirement benefits are calculated in your Scheme Booklet.
Part E – Benefits payable in the event of your death in service
If you die while serving as a member of the Scheme, the following death in service benefits may be payable:
Death Gratuity This is equal to the value of two times your pensionable pay in the year before your death and is payable to your Legal Personal Representative.
You should note that the Death Gratuity may be reduced if you have a separate entitlement to a lump sum under any other public service pension scheme.
Survivor’s Pension and/or Children’s Pension 4
If you have completed two years as a member of the scheme at the time of your death, in addition to the payment of a Death Gratuity, your Spouse/Civil Partner may be entitled to the payment of a Survivor’s Pension. This is usually half the value of your earned pension benefit at the date of your death.
A Child’s Pension may also be payable to an eligible child as defined in the Important Notes at Part H of your Statement.
Further information on death in service benefits is available in your Scheme Booklet, at www.singlepensionscheme.gov.ie or from your employer’s Pensions Officer (see Part G)
Part F –State Pension Entitlements
You may potentially be entitled to receive the Contributory State Pension that would be separately payable to you directly by the Department of Employment Affairs and Social Protection. At 31 December 2018, the maximum rate for a single person was €243.30 per week (€12,695.39 per annum), increasing to €248.30 per week (€12,956.29 per annum) from 25 March 2019. Your employer cannot provide you with information on your State Pension entitlements. Further information on State Pension entitlements, including details on the eligibility criteria, can be obtained from the Department of Social Protection by telephone at LoCall 1890 500 000 or via their website at www.welfare.ie
Part G –If you have further queries
You should consult the documentation referred to in Part B of your Statement. If you still have queries, you should contact your employer’s Pensions Officer:
<<insert full contact details for former Employer’s Pensions Officer>>
Part H –Important Notes
(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law Court and applies to your benefits under this Scheme, the benefits noted in this
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Statement make allowance for this. Further information on your Pensions Adjustment Order can be obtained from your legal advisor. General information on Pension Adjustment Orders is also available from the Pensions Authority at www.pensionsauthority.ie
(Parts C & D) 2 In order to be entitled to a long-term retirement benefit, members must have paid contributions into the Scheme for a combined period exceeding 24 months (2 years) in order to be entitled to a benefit at retirement age. This is called the Vesting Period.
(Part D) 3 Annual retirement pension and once-off lump sum referable amounts are increased where the Department of Public Expenditure & Reform notifies public service bodies that there has been an increase in the Consumer Price Index (inflation) for a given scheme year.
(Part E) 4 Eligible Child means a child or step-child or lawfully adopted child of a deceased member, where the child—
a) has not reached the age of 16 years,b) has reached the age of 16 years but has not reached the age of 22 years
and—
i. is receiving full-time educational or vocational instruction, orii. is undergoing full-time instruction or training by any person for
any vocation, profession or trade, or
c) is permanently incapacitated by reason of mental or physical infirmity frommaintaining himself or herself and who, when his or her permanentincapacity first occurred, was a person to whom paragraph (a) or (b)related
If you were in two public service posts at the same time during the period covered bythis Statement, you should note that it has not been adjusted to allow for theoverlapping of your employments. The scheme rules require that the benefits arisingfrom such overlapping employments are adjusted so that your benefits are based onthe equivalent of one full-time employment. If this applies to you, you shoulddisregard this Statement and make contact with us to allow the position to bereviewed.
If you are concerned that any contributions deducted from you have not been paid tothe Scheme, you should contact your employer’s Pensions Officer in the first instance(see Part G). If you still have concerns, you should contact your PersonnelOfficer/Director of Human Resources who can advise you further and provideguidance. If you feel those concerns you have raised continue to be unresolved youshould contact The Pensions Authority.
Further information on the calculation of your benefits is available atwww.singlepensionscheme.gov.ie
Disclaimer: This statement has been carefully prepared by your employer based on the information available at the time. It is not a contractual document and gives no right to benefit. In the event of a dispute that cannot be resolved with your employer, the terms of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and associated regulations shall apply.
This is an important document that you should keep safe for future reference
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PLEASE NOTE: Administrators may access legislation, Circulars or Letters to Personnel
Officers noted in this Procedure by accessing the Circulars & Legislation Section of the Single
Scheme Website at www.singlepensionscheme.gov.ie/circulars
IMPORTANT: These are suggested guidelines that administrators are free to adapt to suit
their needs, being mindful that there are key legislative deadlines for the completion of
certain core administration activities throughout the year.
Resource Toolkit Single Scheme Administration Project (Phase 1)
Annual Administration Resources
Resource Name Annual Administration Activities Guidance Note
Resource Reference SPS.ANN.G.01 (Phase 1)
Description These guidelines may assist administrators with the planning and
execution of their core administration activities under the Single
Public Service Pension Scheme.
Version V1.02
Version comments Template updated to reflect new scheme year 2019.
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Overview
In addition to undertaking day-to-day administration of the Single Scheme for their
organisation’s members (recruitment, processing leavers and retirements, deducting and
remitting pension contributions, etc.), pension administrators must also undertake a
number of annual core administration activities that are critical from a statutory
compliance perspective and to ensure overall membership records are up-to-date.
Sample Scheme Administration Calendar for annual core administration
activities
The table below provides a high-level suggested Scheme Administration Calendar that
administrators may consider adopting for their planning of annual core administration
activities associated with the Single Scheme:
Calendar Month
Core Single Scheme Administration
Activity J F M A M J J A S O N D
A DPER Scheme Membership Survey
(for Pensions Authority Fees)
B Pensioners’ Payroll Adjustments
(w.e.f. 1 Jan)
C Update/Revaluation of Deferred
Member Benefits for CPI
D Apply CPI for active members (@ 31
December last) and prepare and issue
Annual Benefit Statements
E Pensioner Declaration Exercise
This list of annual activities included in the Administration Calendar above is not
intended to be exhaustive and may differ depending on organisation size and complexity.
Administrators may wish to consider adding other activities, such as financial planning,
audit review or pension presentations for current or retiring staff into this calendar.
The remainder of this guide focusses on summarising the tasks associated with
completing each core administration activity for the Single Scheme and highlights
resources that may be of assistance to administrators.
A. Annual Scheme Membership Survey
Annual fees are payable to the Pensions Authority for the Single Scheme. The fee
is based on the total active membership of the Single Scheme at 1 January
annually.
The Department of Public Expenditure & Reform has undertaken, on behalf of all
Single Scheme employers across the Public Service, to calculate and remit the
annual fees due to the Pensions Authority in respect of the Single Scheme.
It is suggested that administrators prepare for this survey in early January each
year by preparing a report of active and deferred members (headcount) on the
last day of the previous year.
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To assist it with the calculation of Pensions Authority fees the Department of
Public Expenditure & Reforms sends a brief questionnaire to all Single Scheme
employers at the start of January for completion and return by a specified date in
January to ensure the timely payment of fees to the Pensions Authority.
B. Single Scheme Pensioners’ Payroll Adjustments
A key feature of the Single Scheme is that increases to pensions in payment
under the Scheme are linked to inflation (CPI). Changes in inflation are
communicated annually by official DPER Circular and have effect from 1 January
of that year to Single Scheme pensions in payment at the end of the previous
year. This differs from how referable amounts earned are increased for active
scheme members (see bottom of Page 4 of this document).
As such, pensions in payment on 31 December annually under the Single
Scheme are reviewed and adjusted for inflation (CPI) when sanctioned by the
Minister for Public Expenditure & Reform. This includes Single Scheme Survivor’s
Pensions and Children’s Pensions.
While preparations for this review may be undertaken upon completion of the
preceding December payroll (e.g. running reports with details of any Single
Scheme pensioners), the exercise cannot be progressed until the relevant
sanctioned CPI rate has been notified by the Department of Public Expenditure &
Reform.
Administrators may access a Single Scheme Pensioner in Payment CPI Uprating
Tool in the Employer’s Toolkits section of the Single Scheme website. As the
Calculation Tool Guidelines explain, by inserting the existing rates of pensions in
payment and inputting the CPI rate to be applied, the Calculation Tool will
calculate the revised rate of pension payable.
Copies of the current and historical official Circulars related to any annual
adjustments to Single Scheme pensions in payment are available in the Circulars
and Legislation section of the Single Scheme website. Circular 03 of 2019
provides a useful overview of how CPI has been applied to pensioners in payment
since the Single Scheme’s inception.
C. Updating/CPI Increases to Deferred Members’ Benefits
It is recommended that administrators undertake a comprehensive review of all
deferred Single Scheme members’ benefits to establish if their deferred benefits
need to be increased for CPI (as per active members).
In doing so this will help to ensure that administrators are well-placed to:
Promptly respond to pension queries from deferred members
Promptly calculate deferred member benefits at the time of their
retirement (or death prior to retirement);
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Efficiently respond to queries from other public service employers about a
former/deferred member’s pension position;
Readily collate information required centrally as part of an actuarial
assessment, for example, or to facilitate the migration of accurate data
across to a new pension system;
Provide up-to-date information on Single Scheme membership when
requested by the Minister for Public Expenditure & Reform.
D. Preparation and Issue of Annual Benefit Statements
Changes in inflation (CPI) are communicated annually by official DPER Circular
early in the New Year. Once this notification issues each Relevant Authority is
responsible for issuing Annual Benefit Statements to all active members of the
Single Scheme that were in pensionable employment on 31 December.
Annual Statements are required to have issued by Relevant Authorities to each
active member by 30 June annually and outline certain key information as at
the end of the preceding year.
The accurate preparation of an Annual Benefit Statement for each member
requires:
a. Collating members’ Personal Details (e.g. date of birth, date of
retirement, Pensions Adjustment Order information, personal address
etc.);
b. Summary calculation of members’ total contributions paid in the
scheme year for which the Statement is being prepared;
c. Summary calculation of members’ total referable amounts (pension &
lump sum) in the scheme year for which the Statement is being prepared;
If the member was in the Single Scheme with the same employer in a year prior
to the current statement year, the referable amounts must be reviewed and
increased for these earlier years if there has been positive inflation. The rate to
be applied to these referable amounts built up in earlier years is communicated
annually by official DPER Circular.
IMPORTANT: Unlike the application of CPI to pensioners, there is effectively a 12 month “freeze”
before any increase is applied to referable amounts earned in the most recent full year for active
members. An Annual Benefit Statement being prepared at 31 December 2018 for a member who has
been in the Scheme for several years would be handled in the following way:
Referable amounts earned before 2018 would be increased by the notified CPI rate at 31
December 2018.
Referable amounts earned in 2018 would not be increased by CPI until 31 December 2019 (and
would be the subject of a DPER Circular in early 2020, assuming an increase was recorded for that
year).
Circular 03 of 2019 provides a good overview of how CPI is to be applied to the most recent year’s
referable amounts and, if applicable, earlier years’ referable amounts.
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Administrators may access a Single Scheme Contributions and Referable Amounts
Calculation Tool in the Employer Toolkit section of the Single Scheme website. As
the Calculation Tool Guidelines explain, by inputting details of the member’s
pensionable earnings and employment FTE for each pay period, the Calculation
Tool will calculate the member’s contributions and referable amounts for each
year, including increases for any earlier year’s referable amounts, if applicable, to
take account of sanctioned CPI changes. The calculation tool will display a
dashboard summary up to 31 December 2018 that can be exported to a 2018
Annual Benefit Statement. The current calculation tool should only be used
for calculations performed up to 31 December 2019.
A suggested template for a 2019 Annual Benefit Statement for the year ending
31 December 2019 may be accessed in the Annual Administrator Activities
Toolkit.
Further information on the calculation of contributions and referable amounts by
pay period is available in Circular 9/2015 and Circular 11/2014.
E. Pensioner Declaration Exercise
Administrators should ensure that those in receipt of a pension under the Single
Public Service Pension Scheme are included in their organisation’s regular
pensioner declaration exercise. The standard declaration template currently in use
by employers can also be used for Single Scheme pensioners.
The Pensioner Declaration exercise is an audit requirement and in line with best
practice guidelines for pension schemes set out by The Pensions Authority.
Typically this exercise is carried out in late quarter 3/early quarter 4 though
organisations themselves are best placed to determine when to issue the annual
declarations to pensioners.
Administrators should ensure that in the case of payment of Children’s Pensions,
where the child is over 16 years of age and is not permanently incapacitated,
appropriate supporting evidence is obtained to ensure that the child beneficiary is
still entitled to receive the benefit i.e. they are aged under 22 years and are
receiving full-time educational/vocational instruction, or undergoing full-time
instruction or training by any person for any vocation, profession or trade.
Further information on the Single Scheme:
Homepage: www.singlepensionscheme.gov.ie
Circulars & Legislation: www.singlepensionscheme.gov.ie/circulars
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Practical Exercises
Leaver Statements
77
78
Assumptions:
Pensionable employment with RA Inc. commenced on 15 April2018
No unpaid absences between start date and end date ofpensionable employment
All contact details up-to-date
Case Study
Example 1
79
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Applicant Declaration Form To Be Completed By All Persons Taking Up Pensionable
Employment with Relevant Authority “RA Inc.”
Purpose of this Form
Section 51 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 requires
that: Any person who
(a) takes up employment in a public service body, and
(b) either—
(i) has an entitlement to any preserved pension or any preserved lump sum or any
other retirement benefit, OR
(ii) has received or is in receipt of retirement benefits, under a pre-existing public
service pension scheme of which he or she was or is a member, shall provide a
declaration to that effect to the relevant authority
Accordingly, RA Inc. requires this Declaration to be made as a condition of being offered
employment.
Section A. Verification of Current Irish Public Service Employee Status
1. I declare that: (please mark one answer only)
a. I have NOT previously been employed in a pensionable capacity in the Irish Public
Service [Go to Q6].
b. I HAVE been employed in a pensionable capacity within the Irish Public Service Body
[Go to Q2].
Section B. Declaration for current or former employees of the Irish Public
Service
2. I declare details of all periods of prior pensionable service with Irish Public Service Bodies in
the table below:
Irish Public Service Employer Precise Dates of
Employment
Have you
received or
applied for
a pension refund? From To
(A) / / / / NO OR YES
(B) / / / / NO OR YES
(C) / / / / NO OR YES
(D) / / / / NO OR YES
(E) / / / / NO OR YES
(Please check with your former employers if you are unsure of precise dates.
Use an additional page if needed)
[Go to Q3]
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3. I declare that: (please mark one answer only)
a. Since 1 January 2013, I have NOT availed of a period of unpaid leave of more than
26 consecutive weeks (e.g. through a Career Break, Special Unpaid Absence, Unpaid
Maternity Leave, Unpaid Parental Leave, Carer’s Leave, etc.)
[Go to Q4]
b. Since 1 January 2013, I HAVE availed of a period of unpaid leave of more than 26
consecutive weeks (e.g. through a Career Break, special unpaid absence, unpaid
maternity leave, unpaid parental leave, Carer’s leave, etc.). The details of my unpaid
leave after 1 January 2013 are included in the table below:
Type of Leave Precise Dates of Leave
From To
(A) / / / /
(B) / / / /
(C) / / / /
(Please check with your former employers if you are unsure of precise dates.
Use an additional page if needed)
[Go to Q4]
4. I declare that: (please mark one answer only)
a. I have NEVER availed of an enhanced or Incentivised Scheme for Voluntary Early
Retirement or redundancy from an Irish Public Service Body;[Go to Q5]
b. I HAVE availed of an enhanced or Incentivised Scheme for Early Retirement or enhanced
redundancy from an Irish Public Service Body. I confirm that I am NOT prohibited under
the terms of such Scheme from accepting re-employment in the Irish Public Service and I
am aware of the potential consequences to my existing benefits in the event of my re-
employment in the Irish Public Service.
(Please enclose full details of the particular Scheme that you availed of and the date of
same. For example, Government Incentivised Scheme for Early Retirement in 2009, HSE
Targeted Voluntary Early Retirement Redundancy Scheme in 2010, DES Teachers’ Early
Retirement Scheme, etc. If Ministerial consent is required for your re-engagement, this
must be attached).
[Go to Q5]
82
Section C. Verification of Current Irish Public Service Pension Scheme
Benefits in Payment
5. I declare that: (please mark one answer only)
a. I am NOT in receipt of any retirement benefits from any Irish Public Service Pension
Scheme. I undertake to promptly notify RA Inc.’s HR Department in writing should this
position change;
[Go to Q6]
b. I AM in receipt of retirement benefits from an Irish Public Service Pension Scheme and I
set out details of these retirement benefits in the table below: (please use a separate
page if you are in receipt of benefits from more than one Irish Public Service Pension
Scheme)
Name of Irish Public Service
Pension Scheme that pays/paid
benefits
Current annual gross pension &
Date of First Payment
Lump Sum & Date of Payment
Contact details of Payroll Office for
these benefits
[Go to Q6]
Section D. Verification of Other Pensionable Pay from employment with any other Irish Public Service Body
6. I declare that: (please mark one answer only)
a. I am NOT, during the course of my employment with RA Inc., expecting to receive
pensionable pay from another Irish Public Service Body. I undertake to promptly notify
RA Inc.’s HR Department in writing should this position change;
[Go to Section 7]
b. I WILL BE, during the course of my employment with RA Inc., in receipt of pensionable
pay from another Irish Public Service Body. I set out details of this other pensionable
pay in the table below: (please use a separate page if you are in receipt of
remuneration from more than one Irish Public Service Body).
Name of Public Service Body
Reason for payment
Gross Annual Amount of Payment
% of Full time position
Contact details of Payroll Office
for other Public Service
employment
[Go to Section 7]
83
7. Important Notes:
RA Inc. reserves the right to seek clarifications or further information on any aspect of
information submitted prior to finalising your appointment or the terms & conditions related
to your appointment to ensure compliance with relevant legislation.
If you were previously employed in a pensionable capacity by an Irish Public Service Body, or
are in receipt of a pension from an Irish Public Service Body, you should note that RA Inc.
may verify the accuracy of information provided with other Irish Public Service Bodies in
accordance with Section 50 of the Public Service Pensions (Single Scheme and Other
Provisions) Act 2012.
Failure to complete this Form accurately and fully may result in RA Inc. not being able to
progress your appointment or lead to delays in setting you up on the payroll system.
Former Irish Public Service employees that are in receipt of, or have an entitlement to a
preserved benefit from an Irish Public Service Pension Scheme, should familiarise themselves
with any personal implication this appointment may have on these existing entitlements or
future entitlements from RA Inc. For example, reduction in existing pensions in payment
(abatement).
Please ensure that you complete this form fully and with care as salary deductions
and pension scheme benefits may otherwise be incorrectly calculated. Any Clause
contained in your Contract of Employment will be deemed to be invalidated in the
event that materially incorrect information is provided to RA Inc.
[Go to Section 8]
8. Supporting Pension Documentation
If you have completed Section 2 and were provided with pension documentation from your
former public service employer, you are requested to enclose a copy of this pension
documentation when returning this Form. This will assist us to resolve any queries associated
with your prior pensionable employment in the public service.
9. Declaration
I make this declaration in accordance with the requirements of Section 51 of the Public Service
Pensions (Single Scheme and Other Provisions) Act 2012.
Signed: Lucas Nowak
Name (Block Capitals): Lucas Nowak
Date: 21/03/2018 PPS Number: 5554545S
Your fully completed Declaration should be returned to the address below to enable recruitment
formalities to be progressed:
Joe Black
RA Inc.
Summer Park
Springfield
84
Name: Lucas Nowak PPSN: 5554545S
Home Address: High Street, Middletown
Date of Birth: 01/02/1985 Last Date of Service: 01/03/2019
Reason for leaving Approved Resignation End of Contract
Are you leaving to take up another Public Service employment?
Yes (please provide more details below) No
Name of your new Public Service employer: Housing Finance Agency
Expected start date : 05/03/2019
Signature: Lucas Nowak Date: 5 /02/2019
RA Inc. Leaver Confirmation Details
85
Email from HR
86
Extract from Contributions and Referable Amounts Calculation Tool (2019)
87
Single Public Service Pension Scheme Leaver Statement
issued by on
Part A- Personal Information
Member Name
PPS Number
Start date of pensionable employment dd/mm/yyyy
End date of pensionable employment dd/mm/yyyy
Date of Birth dd/mm/yyyy
Normal Retirement Date dd/mm/yyyy
Home Address
Civil Status <<Single, Married, Civil Partnered,
Co-Habiting, Separated, Divorced, Widowed,
Surviving Civil Partner,
A former Civil Partner>>
Pensions Adjustment Order
(granted under the Family Law Acts)1
<<No OR Yes>>
Membership Category Select from dropdown
Single Scheme vesting status2 Select from dropdown
Part B - About your Statement
What is the purpose of my Statement?
Your Statement is being issued to you following the conclusion of your pensionable
employment with us on the date above. It outlines the pension benefits you have
earned in this employment only. This is an important document and should be
retained by you. If you are re-employed at a future date to a pensionable post in
the Irish Public Service your new employer may request this document. You should
read your Statement with the following documents:
the information contained on the cover letter;
your most recent Single Scheme Annual Benefit Statement
the Scheme Booklet and Leaving Employment “At-A-Glance” guide available
at www.singlepensionscheme.gov.ie
the Important Notes at the end of this Statement
What information does my Statement contain?
Your Statement contains information on the following:
Part A This confirms the personal information that we hold for you. You should
review this now to make sure that it is correct. If any information is not
correct, you should make contact with your Pensions Officer (see Part F)
as soon as possible because the benefits on your Statement may need to
be reviewed.
Part C This provides summary details at your date of leaving employment of:
total contributions that you have paid during this employment in
the Scheme;88
total retirement benefit amounts, termed “referable amounts”,
that you have earned towards your retirement lump sum and
retirement pension under the Scheme during this employment.
Part D This provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits that you have earned under the
Scheme in this employment.
Part E This informs you that you may have a separate potential entitlement in
the future to the Contributory State Pension and explains how you can find
out more about this entitlement.
Part F This provides information on how you can obtain further information and
how to contact your Pensions Officer in the event that you have a query
about your Statement.
Part G This provides explanations for some of the information contained on your
Statement. It is very important that you read and understand this section
as it contains key information in relation to your benefits under the
Scheme.
Part C – Summary of all Contributions paid and Benefits Earned in this
employment
Each time you paid contributions into the Single Scheme, you earned amounts
based on your pensionable pay towards your potential retirement benefits3.
Retirement benefits consist of a once-off lump sum and an annual retirement
pension.
The table below provides a summary “snapshot” of the contributions paid and
retirement benefits earned by you in this employment. The amounts that you
earned under the Scheme in this employment in earlier years, if applicable, have
been increased to take account of inflation.
Summary of total Single Scheme Contributions
paid by you in this pensionable employment
Total contributions €0.00
Summary of total Retirement Benefits Amounts
earned in this pensionable employment
Once-Off Retirement Lump Sum €0.00
Annual Retirement Pension €0.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid
contributions to the Scheme for at least 24 months (see Part G).
Retirement Benefit amounts earned in earlier tax years have been increased
to take inflation into account. These may be further increased to take
account of any future increases in inflation. You can find further details of
how your contributions and retirement benefits are calculated in your
Scheme Booklet.
89
Part D – Breakdown of Contributions and Benefits Earned
This table below provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits3 earned by you under the Scheme during this
period of employment:
in the current calendar year
in the last calendar year (if applicable)
in earlier calendar years (if applicable)
If, in this period of employment, you have repaid pension contributions that were
previously refunded to you in earlier Single Scheme employments, these amounts
and the corresponding benefits restored are also included.
Breakdown of all contributions paid by you in this pensionable employment:
In 2019 In 2018 Before 2018 Total
Contributions in respect of this
employment only €0.00 €0.00 €0.00 €0.00
Refunded contributions repaid during this
employment €0.00 €0.00 €0.00 €0.00
Total contributions paid €0.00 €0.00 €0.00 €0.00
Referable Amounts earned towards your once-off retirement lump sum in this
pensionable employment:
In 2019 In 2018 Before 2018
(Adjusted)3 Total
Earned in respect of this
employment only €0.00 €0.00 €0.00 €0.00
Once-off lump-sum benefit restored where
contributions repaid €0.00 €0.00 €0.00 €0.00
Total Retirement Lump Sum2 earned €0.00 €0.00 €0.00 €0.00
Referable Amounts earned towards your annual retirement pension in this
pensionable employment:
In 2019 In 2018 Before 2018
(Adjusted)3 Total
Earned in respect of this
employment only €0.00 €0.00 €0.00 €0.00
Annual pension benefit restored where
contributions repaid €0.00 €0.00 €0.00 €0.00
Total Retirement Pension2 earned €0.00 €0.00 €0.00 €0.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid
contributions to the Scheme for at least 24 months (see Part G).
Benefit amounts earned before 2018 have been adjusted to take into
account inflation, where applicable. These amounts may be increased in
future years to take account of any increases in inflation if scheme
contributions paid by you are not refunded. You can find further details of
how your contributions and retirement benefits are calculated in your
Scheme Booklet.
90
Part E –State Pension Entitlements
You may potentially be entitled to receive the Contributory State Pension that would
be separately payable to you directly by the Department of Employment Affairs and
Social Protection. At 31 December 2018, the maximum rate for a single person was
€243.30 per week (€12,695.39 per annum), increasing to €248.30 per week
(€12,956.29 per annum) from 25 March 2019. Your employer cannot provide you
with information on your State Pension entitlements. Further information on State
Pension entitlements, including details on the eligibility criteria, can be obtained
from the Department of Social Protection by telephone at LoCall 1890 500 000 or
via their website at www.welfare.ie
Part F –If you have further queries
You should consult the documentation referred to in Part B of your Statement. If
you still have queries, you should contact your former employer’s Pensions Officer:
<<insert full contact details for former Employer’s Pensions Officer>>
Part G –Important Notes
(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law
Court and applies to your benefits under this Scheme, the benefits
noted in this Statement make allowance for this. Further information
on your Pensions Adjustment Order can be obtained from your legal
advisor. General information on Pension Adjustment Orders is also
available from the Pensions Authority at www.pensionsauthority.ie
(Parts A C&D) 2 Your Single Scheme vesting status on leaving this employment is
indicated on the table at Part A of this Statement “Single Scheme
vesting status.” Your Single Scheme vesting status is based on the
period of pensionable employment with us and prior pensionable
employments with any other Relevant Authorities where a refund of
contributions did not issue.
In order to be entitled to a long-term retirement benefit, members
must have paid contributions into the Scheme for a combined period
exceeding 24 months (2 years). This is called the Vesting Period.
Pensionable Single Scheme employment with more than one public
service employer counts towards the Vesting Period. For example, if
you were employed with Public Service Body A for 18 months and
subsequently with Public Service Body B for 6 months or more you
would have completed the Vesting Period and hold an entitlement to a
benefit at retirement age.
- Non-Vested Member: has not completed the Vesting Period and
has no entitlement to a retirement benefit;
- Vested Member: has completed the Vesting Period and has an
entitlement to a retirement benefit payable at the Normal
Retirement Date noted in Part A of the Statement. You should
apply to us for the payment of your benefits at least 6 months in
advance of your retirement date;
91
Please note that your Single Scheme vesting status is based on the
information available to us at the date of issue of this Leaver
Statement. If you believe your Single Scheme vesting status on
leaving this employment to be incorrect, you should make contact
with us to allow the position to be reviewed.
(Part D) 3 Once-off lump sum and annual retirement pension referable
amounts are increased where the Department of Public Expenditure &
Reform notifies public service bodies that there has been an increase
in the Consumer Price Index (inflation) for a given scheme year.
If you were in two public service posts at the same time during the period
covered by this Statement, you should note that it has not been adjusted to
allow for the overlapping of your employments. The scheme rules require
that the benefits arising from such overlapping employments are adjusted so
that your benefits are based on the equivalent of one full-time employment.
If this applies to you, you should disregard this Statement and make contact
with us to allow the position to be reviewed.
If you are concerned that any contributions deducted from you have not
been paid to the Scheme, you should contact your employer’s Pensions
Officer in the first instance (see Part F). If you still have concerns, you
should contact your Personnel Officer/Director of Human Resources who can
advise you further and provide guidance. If you feel those concerns you have
raised continue to be unresolved you should contact The Pensions Authority
Further information on the calculation of your benefits is available at
www.singlepensionscheme.gov.ie
Disclaimer: This statement has been carefully prepared by your employer based
on the information available at the time. It is not a contractual document and gives
no right to benefit. In the event of a dispute that cannot be resolved with your
employer, the terms of the Public Service Pensions (Single Scheme and Other
Provisions) Act 2012 and associated regulations shall apply.
This is an important document that you should keep safe for future
reference
92
Assumptions:
Pensionable employment commenced with RA Inc. on 15 April2018
No unpaid absences between start date and end date ofpensionable employment
All contact details up-to-date
Case Study
Example 2
93
94
Applicant Declaration Form To Be Completed By All Persons Taking Up Pensionable
Employment with Relevant Authority “RA Inc.”
Purpose of this Form
Section 51 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 requires
that: Any person who
(a) takes up employment in a public service body, and
(b) either—
(i) has an entitlement to any preserved pension or any preserved lump sum or any
other retirement benefit, OR
(ii) has received or is in receipt of retirement benefits, under a pre-existing public
service pension scheme of which he or she was or is a member, shall provide a
declaration to that effect to the relevant authority
Accordingly, RA Inc. requires this Declaration to be made as a condition of being offered
employment.
Section A. Verification of Current Irish Public Service Employee Status
1. I declare that: (please mark one answer only)
a. I have NOT previously been employed in a pensionable capacity in the Irish Public
Service [Go to Q6].
b. I HAVE been employed in a pensionable capacity within the Irish Public Service Body
[Go to Q2].
Section B. Declaration for current or former employees of the Irish Public
Service
2. I declare details of all periods of prior pensionable service with Irish Public Service Bodies in
the table below:
Irish Public Service Employer Precise Dates of
Employment
Have you
received or
applied for
a pension refund? From To
(A) Irish Film Board 01/05/2016 31/12/2017 NO OR YES
(B) / / / / NO OR YES
(C) / / / / NO OR YES
(D) / / / / NO OR YES
(E) / / / / NO OR YES
(Please check with your former employers if you are unsure of precise dates.
Use an additional page if needed)
[Go to Q3]
95
3. I declare that: (please mark one answer only)
a. Since 1 January 2013, I have NOT availed of a period of unpaid leave of more than
26 consecutive weeks (e.g. through a Career Break, Special Unpaid Absence, Unpaid
Maternity Leave, Unpaid Parental Leave, Carer’s Leave, etc.)
[Go to Q4]
b. Since 1 January 2013, I HAVE availed of a period of unpaid leave of more than 26
consecutive weeks (e.g. through a Career Break, special unpaid absence, unpaid
maternity leave, unpaid parental leave, Carer’s leave, etc.). The details of my unpaid
leave after 1 January 2013 are included in the table below:
Type of Leave Precise Dates of Leave
From To
(A) / / / /
(B) / / / /
(C) / / / /
(Please check with your former employers if you are unsure of precise dates.
Use an additional page if needed)
[Go to Q4]
4. I declare that: (please mark one answer only)
a. I have NEVER availed of an enhanced or Incentivised Scheme for Voluntary Early
Retirement or redundancy from an Irish Public Service Body;[Go to Q5]
b. I HAVE availed of an enhanced or Incentivised Scheme for Early Retirement or enhanced
redundancy from an Irish Public Service Body. I confirm that I am NOT prohibited under
the terms of such Scheme from accepting re-employment in the Irish Public Service and I
am aware of the potential consequences to my existing benefits in the event of my re-
employment in the Irish Public Service.
(Please enclose full details of the particular Scheme that you availed of and the date of
same. For example, Government Incentivised Scheme for Early Retirement in 2009, HSE
Targeted Voluntary Early Retirement Redundancy Scheme in 2010, DES Teachers’ Early
Retirement Scheme, etc. If Ministerial consent is required for your re-engagement, this
must be attached).
[Go to Q5]
96
Section C. Verification of Current Irish Public Service Pension Scheme
Benefits in Payment
5. I declare that: (please mark one answer only)
a. I am NOT in receipt of any retirement benefits from any Irish Public Service Pension
Scheme. I undertake to promptly notify RA Inc.’s HR Department in writing should this
position change;
[Go to Q6]
b. I AM in receipt of retirement benefits from an Irish Public Service Pension Scheme and I
set out details of these retirement benefits in the table below: (please use a separate
page if you are in receipt of benefits from more than one Irish Public Service Pension
Scheme)
Name of Irish Public Service
Pension Scheme that pays/paid
benefits
Current annual gross pension &
Date of First Payment
Lump Sum & Date of Payment
Contact details of Payroll Office for
these benefits
[Go to Q6]
Section D. Verification of Other Pensionable Pay from employment with any other Irish Public Service Body
6. I declare that: (please mark one answer only)
a. I am NOT, during the course of my employment with RA Inc., expecting to receive
pensionable pay from another Irish Public Service Body. I undertake to promptly notify
RA Inc.’s HR Department in writing should this position change;
[Go to Section 7]
b. I WILL BE, during the course of my employment with RA Inc., in receipt of pensionable
pay from another Irish Public Service Body. I set out details of this other pensionable
pay in the table below: (please use a separate page if you are in receipt of
remuneration from more than one Irish Public Service Body).
Name of Public Service Body
Reason for payment
Gross Annual Amount of Payment
% of Full time position
Contact details of Payroll Office
for other Public Service
employment
[Go to Section 7]
97
7. Important Notes:
RA Inc. reserves the right to seek clarifications or further information on any aspect of
information submitted prior to finalising your appointment or the terms & conditions related
to your appointment to ensure compliance with relevant legislation.
If you were previously employed in a pensionable capacity by an Irish Public Service Body, or
are in receipt of a pension from an Irish Public Service Body, you should note that RA Inc.
may verify the accuracy of information provided with other Irish Public Service Bodies in
accordance with Section 50 of the Public Service Pensions (Single Scheme and Other
Provisions) Act 2012.
Failure to complete this Form accurately and fully may result in RA Inc. not being able to
progress your appointment or lead to delays in setting you up on the payroll system.
Former Irish Public Service employees that are in receipt of, or have an entitlement to a
preserved benefit from an Irish Public Service Pension Scheme, should familiarise themselves
with any personal implication this appointment may have on these existing entitlements or
future entitlements from RA Inc. For example, reduction in existing pensions in payment
(abatement).
Please ensure that you complete this form fully and with care as salary deductions
and pension scheme benefits may otherwise be incorrectly calculated. Any Clause
contained in your Contract of Employment will be deemed to be invalidated in the
event that materially incorrect information is provided to RA Inc.
[Go to Section 8]
8. Supporting Pension Documentation
If you have completed Section 2 and were provided with pension documentation from your
former public service employer, you are requested to enclose a copy of this pension
documentation when returning this Form. This will assist us to resolve any queries associated
with your prior pensionable employment in the public service.
9. Declaration
I make this declaration in accordance with the requirements of Section 51 of the Public Service
Pensions (Single Scheme and Other Provisions) Act 2012.
Signed: Philip Mark Name (Block Capitals): Philip Mark
Date: 21/02/2018 PPS Number: 2587587U
Your fully completed Declaration should be returned to the address below to enable recruitment
formalities to be progressed:
Joe Black
RA Inc.
Summer Park
Springfield
98
Name: Philip Mark PPSN: 2587587U
Home Address: 56 Colour Street, Greentown
Date of Birth: 01/11/1973 Last Date of Service: 01/03/2019
Reason for leaving Approved Resignation End of Contract
Are you leaving to take up another Public Service employment?
Yes (please provide more details below) No
Name of your new Public Service employer: N/A
Expected start date : N/A
Signature: Philip Mark Date: 01/02/2019
RA Inc. Leaver Confirmation Form
99
Email from HR
100
Extract from Contributions and Referable Amounts Calculation Tool (2019)
101
Single Public Service Pension Scheme
Leaver Statement issued by Irish Film Board on 23/01/2018
Part A- Personal Information
Member Name Philip Mark
PPS Number 2587587U
Start date of pensionable employment 01/05/2016 End date of pensionable employment 31/12/2017Date of Birth 01/11/1973
Normal Retirement Date 01/11/2041
Home Address 56 Colour Street,
Greentown
Civil Status Single
Pensions Adjustment Order (granted under the Family Law Acts)1
No
Membership Category Standard accrual
Vesting status (this employment) Not vested
Part B - About your Statement
What is the purpose of my Statement?
Your Statement is being issued to you following the conclusion of your pensionable
employment with us on the date above. It outlines the pension benefits you have earned in
this employment only. This is an important document and should be retained by you. If you
are re-employed at a future date to a pensionable post in the Irish Public Service your new
employer may request this document. You should read your Statement with the following
documents:
the information contained on the cover letter;
your most recent Single Scheme Annual Benefit Statement
the Scheme Leaflet that is available at www.singlepensionscheme.gov.ie
the Important Notes at the end of this Statement
What information does my Statement contain?
Your Statement contains information on the following:
Part A This confirms the personal information that we hold for you. You should
review this now to make sure that it is correct. If any information is not
correct, you should make contact with your Pensions Officer (see Part F)
as soon as possible because the benefits on your Statement may need to
be reviewed.
Part C This provides summary details at your date of leaving employment of:
total contributions that you have paid during this employment inthe Scheme;
total retirement benefit amounts, termed “referable amounts”,that you have earned towards your retirement pension and yourretirement lump sum under the Scheme during this employment.
102
Part D This provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits that you have earned under the
Scheme in this employment.
Part E This informs you that you may have a separate potential entitlement in
the future to the Contributory State Pension and explains how you can find
out more about this entitlement.
Part F This provides information on how you can obtain further information and
how to contact your Pensions Officer in the event that you have a query
about your Statement.
Part G This provides explanations for some of the information contained on your
Statement. It is very important that you read and understand this section
as it contains key information in relation to your benefits under the
Scheme.
Part C – Summary of all Contributions paid and Benefits Earned in this employment
Each time you paid contributions into the Single Scheme, you earned amounts based on your
pensionable pay towards your potential retirement benefits2. Retirement benefits consist of a
once-off lump sum and an annual retirement pension.
The table below provides a summary “snapshot” of the contributions paid and retirement
benefits earned by you in this employment. The amounts that you earned under the Scheme
in this employment in earlier years, if applicable, have been increased to take account of
inflation.
Summary of total Single Scheme Contributions
paid by you in this pensionable employment
Total contributions €4,451.06
Summary of total Retirement Benefits Amounts
earned in this pensionable employment
Annual Retirement Pension €598.36
Once-Off Retirement Lump Sum €3,465.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid contributions
to the Scheme for at least 2 years (see Part G).
Retirement Benefit amounts earned in earlier tax years have been increased to take
inflation into account. These may be further increased to take account of any future
increases in inflation. You can find further details of how your contributions and
retirement benefits are calculated in your Scheme Leaflet.
103
Part D – Breakdown of Contributions and Benefits Earned
This table below provides a more detailed breakdown of the contributions that you have paid and the retirement benefits2 earned by you under the Scheme during this period of employment:
in the current calendar year
in the last calendar year (if applicable)
in earlier calendar years (if applicable)
If, in this period of employment, you have repaid pension contributions that were previously
refunded to you in earlier Single Scheme employments, these amounts and the
corresponding benefits restored are also included.
Breakdown of all contributions paid by you in this pensionable employment:
In 2017 In 2016 Before 2016 Total
Contributions in respect of this employment only
€403.98 €2,423.88 €1,623.20 €4,451.06
Refunded contributions repaid during this
employment €0.00 €0.00 €0.00 €0.00
Total contributions paid €403.98 €2,423.88 €1,623.20 €4,451.06
Referable Amounts earned towards your annual retirement pension in this pensionable employment:
In 2017 In 2016 Before 2016 (Adjusted)3 Total
Earned in respect of this employment only
€598.36 €0.00 €0.00 €0.00
Annual pension benefit restored where contributions repaid
€0.00 €0.00 €0.00 €0.00
Total Retirement Pension2 earned €598.36 €0.00 €0.00 €0.00
Referable Amounts earned towards your once-off retirement lump sum in this pensionable employment:
In 2017 In 2016 Before 2016 (Adjusted)3 Total
Earned in respect of this employment only
€3,465.00 €0.00 €0.00 €3,465.00
Once-off lump-sum benefit restored where
contributions repaid €0.00 €0.00 €0.00 €0.00
Total Retirement Lump Sum earned €3,465.00 €0.00 €0.00 €3,465.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid contributions
to the Scheme for at least 2 years (see Part G).
Benefit amounts earned before 2016 have been adjusted to take into account
inflation, where applicable. These amounts may be increased in future years to take
account of any increases in inflation if scheme contributions paid by you are not
refunded. You can find further details of how your contributions and retirement
benefits are calculated in your Scheme Leaflet.
104
Part E –State Pension Entitlements
You may potentially be entitled to receive the Contributory State Pension that would be
separately payable to you directly by the Department of Employment Affairs and Social
Protection. At 31 December 2017, the maximum rate for a single person was €238.30 per
week (€12,434.49 per annum), increasing to €243.30 per week (€12,695.39 per annum)
from 26 March 2018. Your employer cannot provide you with information on your State
Pension entitlements. Further information on State Pension entitlements, including details on
the eligibility criteria, can be obtained from the Department of Social Protection by telephone
at LoCall 1890 500 000 or via their website at www.welfare.ie
Part F –If you have further queries
You should consult the documentation referred to in Part B of your Statement. If you still
have queries, you should contact your former employer’s Pensions Officer:
Carly Jenner
Pension Administrator
Irish Film Board
Galway
(091)1000000
Part G –Important Notes
(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law Court and
applies to your benefits under this Scheme, the benefits noted in this
Statement make allowance for this. Further information on your Pensions
Adjustment Order can be obtained from your legal advisor. General information
on Pension Adjustment Orders is also available from the Pensions Authority at
www.pensionsauthority.ie
(Parts C & D) 2 In order to be entitled to a long-term retirement benefit, members must have
paid contributions into the Scheme for a combined period exceeding 24 months
(2 years) in order to be entitled to a benefit at retirement age. This is called
the Vesting Period. Pensionable Single Scheme employment with more than
one public service employer counts towards the Vesting Period. For example, if
you were employed with Public Service Body A for 18 months and
subsequently with Public Service Body B for 6 months or more you would
have completed the Vesting Period and hold an entitlement to a benefit at
retirement age.
- Non-Vested Member: has not completed the Vesting Period and has noentitlement to a retirement benefit;
- Vested Member: as completed the Vesting Period and has an entitlementto a retirement benefit payable at the Normal Retirement Date noted inPart A of the Statement. You should apply to us for the payment of yourbenefits at least 6 months in advance of your retirement date;
Your vesting status on leaving this employment is indicated on the table at Part
A of this Statement “Vesting Status (this employment).” If you believe your
vesting status on leaving this employment to be incorrect, you should make
contact with us to allow the position to be reviewed.
(Part D) 3 Annual retirement pension and once-off lump sum referable amounts are
increased where the Department of Public Expenditure & Reform notifies public
105
service bodies that there has been an increase in the Consumer Price Index
(inflation) for a given scheme year.
If you were in two public service posts at the same time during the period covered by
this Statement, you should note that it has not been adjusted to allow for the
overlapping of your employments. The scheme rules require that the benefits arising
from such overlapping employments are adjusted so that your benefits are based on
the equivalent of one full-time employment. If this applies to you, you should
disregard this Statement and make contact with us to allow the position to be
reviewed.
If you are concerned that any contributions deducted from you have not been paid to
the Scheme, you should contact your employer’s Pensions Officer in the first instance
(see Part F). If you still have concerns, you should contact your Personnel
Officer/Director of Human Resources who can advise you further and provide
guidance. If you feel those concerns you have raised continue to be unresolved you
should contact The Pensions Authority
Further information on the calculation of your benefits is available at
www.singlepensionscheme.gov.ie
Disclaimer: This statement has been carefully prepared by your employer based on the
information available at the time. It is not a contractual document and gives no right to
benefit. In the event of a dispute that cannot be resolved with your employer, the terms of
the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and associated regulations shall apply.
This is an important document that you should keep safe for future reference
106
Single Public Service Pension Scheme Leaver Statement
issued by <<insert Relevant Authority Name>> on <<insert date of issue>>
Part A- Personal Information
Member Name
PPS Number
Start date of pensionable employment dd/mm/yyyy
End date of pensionable employment dd/mm/yyyy
Date of Birth dd/mm/yyyy
Normal Retirement Date dd/mm/yyyy
Home Address
Civil Status <<Single, Married, Civil Partnered,
Co-Habiting, Separated, Divorced, Widowed,
Surviving Civil Partner,
A former Civil Partner>>
Pensions Adjustment Order
(granted under the Family Law Acts)1
<<No OR Yes>>
Membership Category Select from dropdown
Single Scheme vesting status2 Select from dropdown
Part B - About your Statement
What is the purpose of my Statement?
Your Statement is being issued to you following the conclusion of your pensionable
employment with us on the date above. It outlines the pension benefits you have
earned in this employment only. This is an important document and should be
retained by you. If you are re-employed at a future date to a pensionable post in
the Irish Public Service your new employer may request this document. You should
read your Statement with the following documents:
the information contained on the cover letter;
your most recent Single Scheme Annual Benefit Statement
the Scheme Booklet and Leaving Employment “At-A-Glance” guide available
at www.singlepensionscheme.gov.ie
the Important Notes at the end of this Statement
What information does my Statement contain?
Your Statement contains information on the following:
Part A This confirms the personal information that we hold for you. You should
review this now to make sure that it is correct. If any information is not
correct, you should make contact with your Pensions Officer (see Part F)
as soon as possible because the benefits on your Statement may need to
be reviewed.
Part C This provides summary details at your date of leaving employment of:
107
total contributions that you have paid during this employment in
the Scheme;
total retirement benefit amounts, termed “referable amounts”,
that you have earned towards your retirement lump sum and
retirement pension under the Scheme during this employment.
Part D This provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits that you have earned under the
Scheme in this employment.
Part E This informs you that you may have a separate potential entitlement in
the future to the Contributory State Pension and explains how you can find
out more about this entitlement.
Part F This provides information on how you can obtain further information and
how to contact your Pensions Officer in the event that you have a query
about your Statement.
Part G This provides explanations for some of the information contained on your
Statement. It is very important that you read and understand this section
as it contains key information in relation to your benefits under the
Scheme.
Part C – Summary of all Contributions paid and Benefits Earned in this
employment
Each time you paid contributions into the Single Scheme, you earned amounts
based on your pensionable pay towards your potential retirement benefits3.
Retirement benefits consist of a once-off lump sum and an annual retirement
pension.
The table below provides a summary “snapshot” of the contributions paid and
retirement benefits earned by you in this employment. The amounts that you
earned under the Scheme in this employment in earlier years, if applicable, have
been increased to take account of inflation.
Summary of total Single Scheme Contributions
paid by you in this pensionable employment
Total contributions €0.00
Summary of total Retirement Benefits Amounts
earned in this pensionable employment
Once-Off Retirement Lump Sum €0.00
Annual Retirement Pension €0.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid
contributions to the Scheme for at least 24 months (see Part G).
Retirement Benefit amounts earned in earlier tax years have been increased
to take inflation into account. These may be further increased to take
account of any future increases in inflation. You can find further details of
108
how your contributions and retirement benefits are calculated in your
Scheme Booklet.
Part D – Breakdown of Contributions and Benefits Earned
This table below provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits3 earned by you under the Scheme during this
period of employment:
in the current calendar year
in the last calendar year (if applicable)
in earlier calendar years (if applicable)
If, in this period of employment, you have repaid pension contributions that were
previously refunded to you in earlier Single Scheme employments, these amounts
and the corresponding benefits restored are also included.
Breakdown of all contributions paid by you in this pensionable employment:
In 2019 In 2018 Before 2018 Total
Contributions in respect of this
employment only €0.00 €0.00 €0.00 €0.00
Refunded contributions repaid during this
employment €0.00 €0.00 €0.00 €0.00
Total contributions paid €0.00 €0.00 €0.00 €0.00
Referable Amounts earned towards your once-off retirement lump sum in this
pensionable employment:
In 2019 In 2018 Before 2018
(Adjusted)3 Total
Earned in respect of this
employment only €0.00 €0.00 €0.00 €0.00
Once-off lump-sum benefit restored where
contributions repaid €0.00 €0.00 €0.00 €0.00
Total Retirement Lump Sum2 earned €0.00 €0.00 €0.00 €0.00
Referable Amounts earned towards your annual retirement pension in this
pensionable employment:
In 2019 In 2018 Before 2018
(Adjusted)3 Total
Earned in respect of this
employment only €0.00 €0.00 €0.00 €0.00
Annual pension benefit restored where
contributions repaid €0.00 €0.00 €0.00 €0.00
Total Retirement Pension2 earned €0.00 €0.00 €0.00 €0.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid
contributions to the Scheme for at least 24 months (see Part G).
Benefit amounts earned before 2018 have been adjusted to take into
account inflation, where applicable. These amounts may be increased in
future years to take account of any increases in inflation if scheme
contributions paid by you are not refunded. You can find further details of109
how your contributions and retirement benefits are calculated in your
Scheme Booklet.
Part E –State Pension Entitlements
You may potentially be entitled to receive the Contributory State Pension that would
be separately payable to you directly by the Department of Employment Affairs and
Social Protection. At 31 December 2018, the maximum rate for a single person was
€243.30 per week (€12,695.39 per annum), increasing to €248.30 per week
(€12,956.29 per annum) from 25 March 2019. Your employer cannot provide you
with information on your State Pension entitlements. Further information on State
Pension entitlements, including details on the eligibility criteria, can be obtained
from the Department of Social Protection by telephone at LoCall 1890 500 000 or
via their website at www.welfare.ie
Part F –If you have further queries
You should consult the documentation referred to in Part B of your Statement. If
you still have queries, you should contact your former employer’s Pensions Officer:
<<insert full contact details for former Employer’s Pensions Officer>>
Part G –Important Notes
(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law
Court and applies to your benefits under this Scheme, the benefits
noted in this Statement make allowance for this. Further information
on your Pensions Adjustment Order can be obtained from your legal
advisor. General information on Pension Adjustment Orders is also
available from the Pensions Authority at www.pensionsauthority.ie
(Parts A C&D) 2 Your Single Scheme vesting status on leaving this employment is
indicated on the table at Part A of this Statement “Single Scheme
vesting status.” Your Single Scheme vesting status is based on the
period of pensionable employment with us and prior pensionable
employments with any other Relevant Authorities where a refund of
contributions did not issue.
In order to be entitled to a long-term retirement benefit, members
must have paid contributions into the Scheme for a combined period
exceeding 24 months (2 years). This is called the Vesting Period.
Pensionable Single Scheme employment with more than one public
service employer counts towards the Vesting Period. For example, if
you were employed with Public Service Body A for 18 months and
subsequently with Public Service Body B for 6 months or more you
would have completed the Vesting Period and hold an entitlement to a
benefit at retirement age.
- Non-Vested Member: has not completed the Vesting Period and
has no entitlement to a retirement benefit;
- Vested Member: has completed the Vesting Period and has an
entitlement to a retirement benefit payable at the Normal
Retirement Date noted in Part A of the Statement. You should
apply to us for the payment of your benefits at least 6 months in
advance of your retirement date;
110
Please note that your Single Scheme vesting status is based on the
information available to us at the date of issue of this Leaver
Statement. If you believe your Single Scheme vesting status on
leaving this employment to be incorrect, you should make contact
with us to allow the position to be reviewed.
(Part D) 3 Once-off lump sum and annual retirement pension referable
amounts are increased where the Department of Public Expenditure &
Reform notifies public service bodies that there has been an increase
in the Consumer Price Index (inflation) for a given scheme year.
If you were in two public service posts at the same time during the period
covered by this Statement, you should note that it has not been adjusted to
allow for the overlapping of your employments. The scheme rules require
that the benefits arising from such overlapping employments are adjusted so
that your benefits are based on the equivalent of one full-time employment.
If this applies to you, you should disregard this Statement and make contact
with us to allow the position to be reviewed.
If you are concerned that any contributions deducted from you have not
been paid to the Scheme, you should contact your employer’s Pensions
Officer in the first instance (see Part F). If you still have concerns, you
should contact your Personnel Officer/Director of Human Resources who can
advise you further and provide guidance. If you feel those concerns you have
raised continue to be unresolved you should contact The Pensions Authority
Further information on the calculation of your benefits is available at
www.singlepensionscheme.gov.ie
Disclaimer: This statement has been carefully prepared by your employer based
on the information available at the time. It is not a contractual document and gives
no right to benefit. In the event of a dispute that cannot be resolved with your
employer, the terms of the Public Service Pensions (Single Scheme and Other
Provisions) Act 2012 and associated regulations shall apply.
This is an important document that you should keep safe for future
reference
111
112
Assumptions:
Pensionable employment commenced with RA Inc. on 1 October2018
No unpaid absences between start date and end date ofpensionable employment
All contact details up-to-date
Case Study
Example 3
113
114
Applicant Declaration Form To Be Completed By All Persons Taking Up Pensionable
Employment with “RA Inc.”
Purpose of this Form
Section 51 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 requires
that: Any person who
(a) takes up employment in a public service body, and
(b) either—
(i) has an entitlement to any preserved pension or any preserved lump sum or any
other retirement benefit, OR
(ii) has received or is in receipt of retirement benefits, under a pre-existing public
service pension scheme of which he or she was or is a member, shall provide a
declaration to that effect to the relevant authority
Accordingly, RA Inc. requires this Declaration to be made as a condition of being offered
employment.
Section A. Verification of Current Irish Public Service Employee Status
1. I declare that: (please mark one answer only)
a. I have NOT previously been employed in a pensionable capacity in the Irish Public
Service [Go to Q6].
b. I HAVE been employed in a pensionable capacity within the Irish Public Service Body
[Go to Q2].
Section B. Declaration for current or former employees of the Irish Public
Service
2. I declare details of all periods of prior pensionable service with Irish Public Service Bodies in
the table below:
Irish Public Service Employer Precise Dates of
Employment
Have you
received or
applied for
a pension refund? From To
(A) Labour Court 01/03/2017 31/12/2017 NO OR YES
(B) / / / / NO OR YES
(C) / / / / NO OR YES
(D) / / / / NO OR YES
(E) / / / / NO OR YES
(Please check with your former employers if you are unsure of precise dates.
Use an additional page if needed)
[Go to Q3]
115
3. I declare that: (please mark one answer only)
a. Since 1 January 2013, I have NOT availed of a period of unpaid leave of more than
26 consecutive weeks (e.g. through a Career Break, Special Unpaid Absence, Unpaid
Maternity Leave, Unpaid Parental Leave, Carer’s Leave, etc.)
[Go to Q4]
a. Since 1 January 2013, I HAVE availed of a period of unpaid leave of more than 26
consecutive weeks (e.g. through a Career Break, special unpaid absence, unpaid
maternity leave, unpaid parental leave, Carer’s leave, etc.). The details of my unpaid
leave after 1 January 2013 are included in the table below:
Type of Leave Precise Dates of Leave
From To
(A) / / / /
(B) / / / /
(C) / / / /
(Please check with your former employers if you are unsure of precise dates.
Use an additional page if needed)
[Go to Q4]
4. I declare that: (please mark one answer only)
a. I have NEVER availed of an enhanced or Incentivised Scheme for Voluntary Early
Retirement or redundancy from an Irish Public Service Body;[Go to Q5]
b. I HAVE availed of an enhanced or Incentivised Scheme for Early Retirement or enhanced
redundancy from an Irish Public Service Body. I confirm that I am NOT prohibited under
the terms of such Scheme from accepting re-employment in the Irish Public Service and I
am aware of the potential consequences to my existing benefits in the event of my re-
employment in the Irish Public Service.
(Please enclose full details of the particular Scheme that you availed of and the date of
same. For example, Government Incentivised Scheme for Early Retirement in 2009, HSE
Targeted Voluntary Early Retirement Redundancy Scheme in 2010, DES Teachers’ Early
Retirement Scheme, etc. If Ministerial consent is required for your re-engagement, this
must be attached).
[Go to Q5]
116
Section C. Verification of Current Irish Public Service Pension Scheme
Benefits in Payment
5. I declare that: (please mark one answer only)
a. I am NOT in receipt of any retirement benefits from any Irish Public Service Pension
Scheme. I undertake to promptly notify RA Inc.’s HR Department in writing should this
position change;
[Go to Q6]
b. I AM in receipt of retirement benefits from an Irish Public Service Pension Scheme and I
set out details of these retirement benefits in the table below: (please use a separate
page if you are in receipt of benefits from more than one Irish Public Service Pension
Scheme)
Name of Irish Public Service
Pension Scheme that pays/paid
benefits
Current annual gross pension &
Date of First Payment
Lump Sum & Date of Payment
Contact details of Payroll Office for
these benefits
[Go to Q6]
Section D. Verification of Other Pensionable Pay from employment with any other Irish Public Service Body
6. I declare that: (please mark one answer only)
a. I am NOT, during the course of my employment with RA Inc., expecting to receive
pensionable pay from another Irish Public Service Body. I undertake to promptly notify
RA Inc.’s HR Department in writing should this position change;
[Go to Section 7]
b. I WILL BE, during the course of my employment with RA Inc., in receipt of pensionable
pay from another Irish Public Service Body. I set out details of this other pensionable
pay in the table below: (please use a separate page if you are in receipt of
remuneration from more than one Irish Public Service Body).
Name of Public Service Body
Reason for payment
Gross Annual Amount of Payment
% of Full time position
Contact details of Payroll Office
for other Public Service
employment
[Go to Section 7]
117
7. Important Notes:
RA Inc. reserves the right to seek clarifications or further information on any aspect of
information submitted prior to finalising your appointment or the terms & conditions related
to your appointment to ensure compliance with relevant legislation.
If you were previously employed in a pensionable capacity by an Irish Public Service Body, or
are in receipt of a pension from an Irish Public Service Body, you should note that RA Inc.
may verify the accuracy of information provided with other Irish Public Service Bodies in
accordance with Section 50 of the Public Service Pensions (Single Scheme and Other
Provisions) Act 2012.
Failure to complete this Form accurately and fully may result in RA Inc. not being able to
progress your appointment or lead to delays in setting you up on the payroll system.
Former Irish Public Service employees that are in receipt of, or have an entitlement to a
preserved benefit from an Irish Public Service Pension Scheme, should familiarise themselves
with any personal implication this appointment may have on these existing entitlements or
future entitlements from RA Inc. For example, reduction in existing pensions in payment
(abatement).
Please ensure that you complete this form fully and with care as salary deductions
and pension scheme benefits may otherwise be incorrectly calculated. Any Clause
contained in your Contract of Employment will be deemed to be invalidated in the
event that materially incorrect information is provided to RA Inc.
[Go to Section 8]
8. Supporting Pension Documentation
If you have completed Section 2 and were provided with pension documentation from your
former public service employer, you are requested to enclose a copy of this pension
documentation when returning this Form. This will assist us to resolve any queries associated
with your prior pensionable employment in the public service.
9. Declaration
I make this declaration in accordance with the requirements of Section 51 of the Public Service
Pensions (Single Scheme and Other Provisions) Act 2012.
Signed: Lily Butler Name (Block Capitals): Lily Butler
Date: 21/09/2018 PPS Number: 7474747Q
Your fully completed Declaration should be returned to the address below to enable recruitment
formalities to be progressed:
Joe Black
RA Inc.
Summer Park
Springfield
118
Name: Lily Butler PPSN: 7474747Q
Home Address: Choco Lane, Choco town
Date of Birth: 01/12/1980 Last Date of Service: 01/03/2019
Reason for leaving Approved Resignation End of Contract
Are you leaving to take up another Public Service employment?
Yes (please provide more details below) No
Name of your new Public Service employer: N/A
Expected start date : N/A
Signature: Lily Butler Date: 01/02/2019
RA Inc. Leaver Confirmation Form
119
Email from HR
120
Extract from Contributions and Referable Amounts Calculation Tool (2019)
121
Email from Labour Court - Pension Department
122
Single Public Service Pension Scheme
Leaver Statement issued by the Labour Court on 31/03/2018
Part A- Personal Information
Member Name Lily Butler
PPS Number 7474747Q
Start date of pensionable employment 01/03/2017
End date of pensionable employment 31/12/2017
Date of Birth 01/12/1980
Normal Retirement Date 01/12/2048
Home Address Choco Lane, Choco town
Civil Status Married
Pensions Adjustment Order (granted under the Family Law Acts)1
No
Membership Category Standard accrual
Vesting status (this employment) Not vested
Part B - About your Statement
What is the purpose of my Statement?
Your Statement is being issued to you following the conclusion of your pensionable
employment with us on the date above. It outlines the pension benefits you have earned in
this employment only. This is an important document and should be retained by you. If you
are re-employed at a future date to a pensionable post in the Irish Public Service your new
employer may request this document. You should read your Statement with the following
documents:
the information contained on the cover letter;
your most recent Single Scheme Annual Benefit Statement
the Scheme Leaflet that is available at www.singlepensionscheme.gov.ie
the Important Notes at the end of this Statement
What information does my Statement contain?
Your Statement contains information on the following:
Part A This confirms the personal information that we hold for you. You should
review this now to make sure that it is correct. If any information is not
correct, you should make contact with your Pensions Officer (see Part F)
as soon as possible because the benefits on your Statement may need to
be reviewed.
Part C This provides summary details at your date of leaving employment of:
total contributions that you have paid during this employment inthe Scheme;
total retirement benefit amounts, termed “referable amounts”,
that you have earned towards your retirement pension and yourretirement lump sum under the Scheme during this employment.
123
Part D This provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits that you have earned under the
Scheme in this employment.
Part E This informs you that you may have a separate potential entitlement in
the future to the Contributory State Pension and explains how you can find
out more about this entitlement.
Part F This provides information on how you can obtain further information and
how to contact your Pensions Officer in the event that you have a query
about your Statement.
Part G This provides explanations for some of the information contained on your
Statement. It is very important that you read and understand this section
as it contains key information in relation to your benefits under the
Scheme.
Part C – Summary of all Contributions paid and Benefits Earned in this employment
Each time you paid contributions into the Single Scheme, you earned amounts based on your
pensionable pay towards your potential retirement benefits2. Retirement benefits consist of a
once-off lump sum and an annual retirement pension.
The table below provides a summary “snapshot” of the contributions paid and retirement
benefits earned by you in this employment. The amounts that you earned under the Scheme
in this employment in earlier years, if applicable, have been increased to take account of
inflation.
Summary of total Single Scheme Contributions
paid by you in this pensionable employment
Total contributions €1782.24
Summary of total Retirement Benefits Amounts
earned in this pensionable employment
Annual Retirement Pension €291.70
Once-Off Retirement Lump Sum €1886.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid contributions
to the Scheme for at least 2 years (see Part G).
Retirement Benefit amounts earned in earlier tax years have been increased to take
inflation into account. These may be further increased to take account of any future
increases in inflation. You can find further details of how your contributions and
retirement benefits are calculated in your Scheme Leaflet.
124
Part D – Breakdown of Contributions and Benefits Earned
This table below provides a more detailed breakdown of the contributions that you have paid and the retirement benefits2 earned by you under the Scheme during this period of employment:
in the current calendar year
in the last calendar year (if applicable)
in earlier calendar years (if applicable)
If, in this period of employment, you have repaid pension contributions that were previously
refunded to you in earlier Single Scheme employments, these amounts and the
corresponding benefits restored are also included.
Breakdown of all contributions paid by you in this pensionable employment:
In 2017 In 2016 Before 2016 Total
Contributions in respect of this employment only
€1,782.24 €0.00 €0.00 €1782.24
Refunded contributions repaid during this
employment €0.00 €0.00 €0.00 €0.00
Total contributions paid €1,782.24 €0.00 €0.00 €1782.24
Referable Amounts earned towards your annual retirement pension in this pensionable employment:
In 2017 In 2016 Before 2016 (Adjusted)3 Total
Earned in respect of this employment only
€291.70 €0.00 €0.00 €291.70
Annual pension benefit restored where contributions repaid
€0.00 €0.00 €0.00 €0.00
Total Retirement Pension2 earned €291.70 €0.00 €0.00 €291.70
Referable Amounts earned towards your once-off retirement lump sum in this pensionable employment:
In 2017 In 2016 Before 2016 (Adjusted)3 Total
Earned in respect of this employment only
€1,886.00 €0.00 €0.00 €1886.00
Once-off lump-sum benefit restored where
contributions repaid €0.00 €0.00 €0.00 €0.00
Total Retirement Lump Sum earned €1,886.00 €0.00 €0.00 €1886.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid contributions
to the Scheme for at least 2 years (see Part G).
Benefit amounts earned before 2016 have been adjusted to take into account
inflation, where applicable. These amounts may be increased in future years to take
account of any increases in inflation if scheme contributions paid by you are not
refunded. You can find further details of how your contributions and retirement
benefits are calculated in your Scheme Leaflet.
125
Part E –State Pension Entitlements
You may potentially be entitled to receive the Contributory State Pension that would be
separately payable to you directly by the Department of Social Protection. The current
maximum rate for a single person from 10 March 2017 is €238.30 per week (€12,434.49 per
annum). Your employer cannot provide you with information on your State Pension
entitlements. Further information on State Pension entitlements, including details on the
eligibility criteria, can be obtained from the Department of Social Protection by telephone at
LoCall 1890 500 000 or via their website at www.welfare.ie
Part F –If you have further queries
You should consult the documentation referred to in Part B of your Statement. If you still
have queries, you should contact your former employer’s Pensions Officer:
Liam Smith
Pension Department Labour Court
Dublin 4
Part G –Important Notes
(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law Court and
applies to your benefits under this Scheme, the benefits noted in this
Statement make allowance for this. Further information on your Pensions
Adjustment Order can be obtained from your legal advisor. General information
on Pension Adjustment Orders is also available from the Pensions Authority at
www.pensionsauthority.ie
(Parts C & D) 2 In order to be entitled to a long-term retirement benefit, members must have
paid contributions into the Scheme for a combined period exceeding 24 months
(2 years) in order to be entitled to a benefit at retirement age. This is called
the Vesting Period. Pensionable Single Scheme employment with more than
one public service employer counts towards the Vesting Period. For example, if
you were employed with Public Service Body A for 18 months and
subsequently with Public Service Body B for 6 months or more you would
have completed the Vesting Period and hold an entitlement to a benefit at
retirement age.
- Non-Vested Member: has not completed the Vesting Period and has noentitlement to a retirement benefit;
- Vested Member: as completed the Vesting Period and has an entitlementto a retirement benefit payable at the Normal Retirement Date noted inPart A of the Statement. You should apply to us for the payment of yourbenefits at least 6 months in advance of your retirement date;
Your vesting status on leaving this employment is indicated on the table at Part
A of this Statement “Vesting Status (this employment).” If you believe your
vesting status on leaving this employment to be incorrect, you should make
contact with us to allow the position to be reviewed.
(Part D) 3 Annual retirement pension and once-off lump sum referable amounts are
increased where the Department of Public Expenditure & Reform notifies public
service bodies that there has been an increase in the Consumer Price Index
(inflation) for a given scheme year.
126
If you were in two public service posts at the same time during the period covered by
this Statement, you should note that it has not been adjusted to allow for the
overlapping of your employments. The scheme rules require that the benefits arising
from such overlapping employments are adjusted so that your benefits are based on
the equivalent of one full-time employment. If this applies to you, you should
disregard this Statement and make contact with us to allow the position to be
reviewed.
If you are concerned that any contributions deducted from you have not been paid to
the Scheme, you should contact your employer’s Pensions Officer in the first instance
(see Part F). If you still have concerns, you should contact your Personnel
Officer/Director of Human Resources who can advise you further and provide
guidance. If you feel those concerns you have raised continue to be unresolved you
should contact The Pensions Authority
Further information on the calculation of your benefits is available at
www.singlepensionscheme.gov.ie
Disclaimer: This statement has been carefully prepared by your employer based on the
information available at the time. It is not a contractual document and gives no right to
benefit. In the event of a dispute that cannot be resolved with your employer, the terms of
the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and associated regulations shall apply.
This is an important document that you should keep safe for future reference
127
Single Public Service Pension Scheme
Leaver Statement issued by the Labour Court on 14/04/2018
Part A- Personal Information
Member Name Lily Butler
PPS Number 7474747Q
Start date of pensionable employment 01/03/2017
End date of pensionable employment 31/12/2017
Date of Birth 01/12/1980
Normal Retirement Date 01/12/2048
Home Address Choco Lane, Choco town
Civil Status Married
Pensions Adjustment Order (granted under the Family Law Acts)1
No
Membership Category Standard accrual
Vesting status (this employment) Not vested
Part B - About your Statement
What is the purpose of my Statement?
Your Statement is being issued to you following the conclusion of your pensionable
employment with us on the date above. It outlines the pension benefits you have earned in
this employment only. This is an important document and should be retained by you. If you
are re-employed at a future date to a pensionable post in the Irish Public Service your new
employer may request this document. You should read your Statement with the following
documents:
the information contained on the cover letter;
your most recent Single Scheme Annual Benefit Statement
the Scheme Leaflet that is available at www.singlepensionscheme.gov.ie
the Important Notes at the end of this Statement
What information does my Statement contain?
Your Statement contains information on the following:
Part A This confirms the personal information that we hold for you. You should
review this now to make sure that it is correct. If any information is not
correct, you should make contact with your Pensions Officer (see Part F)
as soon as possible because the benefits on your Statement may need to
be reviewed.
Part C This provides summary details at your date of leaving employment of:
total contributions that you have paid during this employment inthe Scheme;
total retirement benefit amounts, termed “referable amounts”,
that you have earned towards your retirement pension and yourretirement lump sum under the Scheme during this employment.
128
Part D This provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits that you have earned under the
Scheme in this employment.
Part E This informs you that you may have a separate potential entitlement in
the future to the Contributory State Pension and explains how you can find
out more about this entitlement.
Part F This provides information on how you can obtain further information and
how to contact your Pensions Officer in the event that you have a query
about your Statement.
Part G This provides explanations for some of the information contained on your
Statement. It is very important that you read and understand this section
as it contains key information in relation to your benefits under the
Scheme.
Part C – Summary of all Contributions paid and Benefits Earned in this employment
Each time you paid contributions into the Single Scheme, you earned amounts based on your
pensionable pay towards your potential retirement benefits2. Retirement benefits consist of a
once-off lump sum and an annual retirement pension.
The table below provides a summary “snapshot” of the contributions paid and retirement
benefits earned by you in this employment. The amounts that you earned under the Scheme
in this employment in earlier years, if applicable, have been increased to take account of
inflation.
Summary of total Single Scheme Contributions
paid by you in this pensionable employment
Total contributions €0.00
Summary of total Retirement Benefits Amounts
earned in this pensionable employment
Annual Retirement Pension €0.00
Once-Off Retirement Lump Sum €0.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid contributions
to the Scheme for at least 2 years (see Part G).
Retirement Benefit amounts earned in earlier tax years have been increased to take
inflation into account. These may be further increased to take account of any future
increases in inflation. You can find further details of how your contributions and
retirement benefits are calculated in your Scheme Leaflet.
129
Part D – Breakdown of Contributions and Benefits Earned
This table below provides a more detailed breakdown of the contributions that you have paid and the retirement benefits2 earned by you under the Scheme during this period of employment:
in the current calendar year
in the last calendar year (if applicable)
in earlier calendar years (if applicable)
If, in this period of employment, you have repaid pension contributions that were previously
refunded to you in earlier Single Scheme employments, these amounts and the
corresponding benefits restored are also included.
Breakdown of all contributions paid by you in this pensionable employment:
In 2017 In 2016 Before 2016 Total
Contributions in respect of this employment only
€0.00 €0.00 €0.00 €0.00
Refunded contributions repaid during this
employment €0.00 €0.00 €0.00 €0.00
Total contributions paid €0.00 €0.00 €0.00 €0.00
Referable Amounts earned towards your annual retirement pension in this pensionable employment:
In 2017 In 2016 Before 2016 (Adjusted)3 Total
Earned in respect of this employment only
€0.00 €0.00 €0.00 €0.00
Annual pension benefit restored where contributions repaid
€0.00 €0.00 €0.00 €0.00
Total Retirement Pension2 earned €0.00 €0.00 €0.00 €0.00
Referable Amounts earned towards your once-off retirement lump sum in this pensionable employment:
In 2017 In 2016 Before 2016 (Adjusted)3 Total
Earned in respect of this employment only
€0.00 €0.00 €0.00 €0.00
Once-off lump-sum benefit restored where
contributions repaid €0.00 €0.00 €0.00 €0.00
Total Retirement Lump Sum earned €0.00 €0.00 €0.00 €0.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid contributions
to the Scheme for at least 2 years (see Part G).
Benefit amounts earned before 2016 have been adjusted to take into account
inflation, where applicable. These amounts may be increased in future years to take
account of any increases in inflation if scheme contributions paid by you are not
refunded. You can find further details of how your contributions and retirement
benefits are calculated in your Scheme Leaflet.
130
Part E –State Pension Entitlements
You may potentially be entitled to receive the Contributory State Pension that would be
separately payable to you directly by the Department of Social Protection. The current
maximum rate for a single person from 10 March 2017 is €238.30 per week (€12,434.49 per
annum). Your employer cannot provide you with information on your State Pension
entitlements. Further information on State Pension entitlements, including details on the
eligibility criteria, can be obtained from the Department of Social Protection by telephone at
LoCall 1890 500 000 or via their website at www.welfare.ie
Part F –If you have further queries
You should consult the documentation referred to in Part B of your Statement. If you still
have queries, you should contact your former employer’s Pensions Officer:
Liam Smith
Pension Department Labour Court
Dublin 4
Part G –Important Notes
(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law Court and
applies to your benefits under this Scheme, the benefits noted in this
Statement make allowance for this. Further information on your Pensions
Adjustment Order can be obtained from your legal advisor. General information
on Pension Adjustment Orders is also available from the Pensions Authority at
www.pensionsauthority.ie
(Parts C & D) 2 In order to be entitled to a long-term retirement benefit, members must have
paid contributions into the Scheme for a combined period exceeding 24 months
(2 years) in order to be entitled to a benefit at retirement age. This is called
the Vesting Period. Pensionable Single Scheme employment with more than
one public service employer counts towards the Vesting Period. For example, if
you were employed with Public Service Body A for 18 months and
subsequently with Public Service Body B for 6 months or more you would
have completed the Vesting Period and hold an entitlement to a benefit at
retirement age.
- Non-Vested Member: has not completed the Vesting Period and has noentitlement to a retirement benefit;
- Vested Member: as completed the Vesting Period and has an entitlementto a retirement benefit payable at the Normal Retirement Date noted inPart A of the Statement. You should apply to us for the payment of yourbenefits at least 6 months in advance of your retirement date;
Your vesting status on leaving this employment is indicated on the table at Part
A of this Statement “Vesting Status (this employment).” If you believe your
vesting status on leaving this employment to be incorrect, you should make
contact with us to allow the position to be reviewed.
(Part D) 3 Annual retirement pension and once-off lump sum referable amounts are
increased where the Department of Public Expenditure & Reform notifies public
service bodies that there has been an increase in the Consumer Price Index
(inflation) for a given scheme year.
131
If you were in two public service posts at the same time during the period covered by
this Statement, you should note that it has not been adjusted to allow for the
overlapping of your employments. The scheme rules require that the benefits arising
from such overlapping employments are adjusted so that your benefits are based on
the equivalent of one full-time employment. If this applies to you, you should
disregard this Statement and make contact with us to allow the position to be
reviewed.
If you are concerned that any contributions deducted from you have not been paid to
the Scheme, you should contact your employer’s Pensions Officer in the first instance
(see Part F). If you still have concerns, you should contact your Personnel
Officer/Director of Human Resources who can advise you further and provide
guidance. If you feel those concerns you have raised continue to be unresolved you
should contact The Pensions Authority
Further information on the calculation of your benefits is available at
www.singlepensionscheme.gov.ie
Disclaimer: This statement has been carefully prepared by your employer based on the
information available at the time. It is not a contractual document and gives no right to
benefit. In the event of a dispute that cannot be resolved with your employer, the terms of
the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and associated regulations shall apply.
This is an important document that you should keep safe for future reference
132
Single Public Service Pension Scheme
Application for a Refund of Member Pension Contributions
Labour Court (RA 200)
I wish to apply for a refund of the member pension contributions paid by me via the
payroll of the Labour Court during the period 1 March 2017 to 31 December 2017
Name: Lily Butler
PPSN: 7474747Q
Home Address: Choco Lane
Choco Town
Mobile number: 087-1234569
E-mail: [email protected]
I declare:
a. I have been a member of the Single Public Service Pension Scheme under all
employments, for which contributions were not previously repaid, for less than
24 months in total.
b. I am not presently employed in a pensionable position with another PublicService Body to which the terms of the Single Public Service Pension Schememay apply.
In making this application, I note:
1. That payment will be made by cheque to the address noted above / by electronic
fund transfer to the Irish Bank Account to which my salary from the Labour Court
was last paid, as recorded on the Labour Court’s payroll system. If your Bank
Account Details have changed, please contact the Payroll Office for
instructions as to how to proceed prior to return this form.
2. In the event that I am subsequently re-employed in a pensionable capacity in the
Irish Public Service within 24 months of my ceasing employment with the Labour
Court, I may in the future reinstate the benefit amounts related to the refund
About this Form:
This form can be used by a former member of the Single Public Service Pension Scheme
to claim a refund of their pension contribution on cessation of their employment with the Labour Court if:
1. It has been confirmed that the member has no entitlement to a long-term retirement
benefit because they have paid contributions for less than 2 years as a member of the
Scheme; and
2. The member is not taking up pensionable employment in another Public ServiceBody to which the terms of the Single Public Service Pension Scheme apply.
If you do not meet the above criteria, or if you are unsure as to whether or not you should complete this Form, you should contact the Pensions Officer in the Labour Court
133
received by repaying the contributions together with compound interest at rates
determined by the Minister for Public Expenditure & Reform;
3. The Labour Court may undertake validation checks centrally with the Department
of Public Expenditure & Reform.
Signature: Lily Butler Date: 15/01/2018
Please return your fully completed Application Form to:
Liam Smith / Pension Department / Labour Court Dublin 4
134
Internal email - Payroll confirmation repayment of contributions
135
Single Public Service Pension Scheme Leaver Statement
issued by <<insert Relevant Authority Name>> on <<insert date of issue>>
Part A- Personal Information
Member Name
PPS Number
Start date of pensionable employment dd/mm/yyyy
End date of pensionable employment dd/mm/yyyy
Date of Birth dd/mm/yyyy
Normal Retirement Date dd/mm/yyyy
Home Address
Civil Status <<Single, Married, Civil Partnered,
Co-Habiting, Separated, Divorced, Widowed,
Surviving Civil Partner,
A former Civil Partner>>
Pensions Adjustment Order
(granted under the Family Law Acts)1
<<No OR Yes>>
Membership Category Select from dropdown
Single Scheme vesting status2 Select from dropdown
Part B - About your Statement
What is the purpose of my Statement?
Your Statement is being issued to you following the conclusion of your pensionable
employment with us on the date above. It outlines the pension benefits you have
earned in this employment only. This is an important document and should be
retained by you. If you are re-employed at a future date to a pensionable post in
the Irish Public Service your new employer may request this document. You should
read your Statement with the following documents:
the information contained on the cover letter;
your most recent Single Scheme Annual Benefit Statement
the Scheme Booklet and Leaving Employment “At-A-Glance” guide available
at www.singlepensionscheme.gov.ie
the Important Notes at the end of this Statement
What information does my Statement contain?
Your Statement contains information on the following:
Part A This confirms the personal information that we hold for you. You should
review this now to make sure that it is correct. If any information is not
correct, you should make contact with your Pensions Officer (see Part F)
as soon as possible because the benefits on your Statement may need to
be reviewed.
Part C This provides summary details at your date of leaving employment of:
136
total contributions that you have paid during this employment in
the Scheme;
total retirement benefit amounts, termed “referable amounts”,
that you have earned towards your retirement lump sum and
retirement pension under the Scheme during this employment.
Part D This provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits that you have earned under the
Scheme in this employment.
Part E This informs you that you may have a separate potential entitlement in
the future to the Contributory State Pension and explains how you can find
out more about this entitlement.
Part F This provides information on how you can obtain further information and
how to contact your Pensions Officer in the event that you have a query
about your Statement.
Part G This provides explanations for some of the information contained on your
Statement. It is very important that you read and understand this section
as it contains key information in relation to your benefits under the
Scheme.
Part C – Summary of all Contributions paid and Benefits Earned in this
employment
Each time you paid contributions into the Single Scheme, you earned amounts
based on your pensionable pay towards your potential retirement benefits3.
Retirement benefits consist of a once-off lump sum and an annual retirement
pension.
The table below provides a summary “snapshot” of the contributions paid and
retirement benefits earned by you in this employment. The amounts that you
earned under the Scheme in this employment in earlier years, if applicable, have
been increased to take account of inflation.
Summary of total Single Scheme Contributions
paid by you in this pensionable employment
Total contributions €0.00
Summary of total Retirement Benefits Amounts
earned in this pensionable employment
Once-Off Retirement Lump Sum €0.00
Annual Retirement Pension €0.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid
contributions to the Scheme for at least 24 months (see Part G).
Retirement Benefit amounts earned in earlier tax years have been increased
to take inflation into account. These may be further increased to take
account of any future increases in inflation. You can find further details of
137
how your contributions and retirement benefits are calculated in your
Scheme Booklet.
Part D – Breakdown of Contributions and Benefits Earned
This table below provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits3 earned by you under the Scheme during this
period of employment:
in the current calendar year
in the last calendar year (if applicable)
in earlier calendar years (if applicable)
If, in this period of employment, you have repaid pension contributions that were
previously refunded to you in earlier Single Scheme employments, these amounts
and the corresponding benefits restored are also included.
Breakdown of all contributions paid by you in this pensionable employment:
In 2019 In 2018 Before 2018 Total
Contributions in respect of this
employment only €0.00 €0.00 €0.00 €0.00
Refunded contributions repaid during this
employment €0.00 €0.00 €0.00 €0.00
Total contributions paid €0.00 €0.00 €0.00 €0.00
Referable Amounts earned towards your once-off retirement lump sum in this
pensionable employment:
In 2019 In 2018 Before 2018
(Adjusted)3 Total
Earned in respect of this
employment only €0.00 €0.00 €0.00 €0.00
Once-off lump-sum benefit restored where
contributions repaid €0.00 €0.00 €0.00 €0.00
Total Retirement Lump Sum2 earned €0.00 €0.00 €0.00 €0.00
Referable Amounts earned towards your annual retirement pension in this
pensionable employment:
In 2019 In 2018 Before 2018
(Adjusted)3 Total
Earned in respect of this
employment only €0.00 €0.00 €0.00 €0.00
Annual pension benefit restored where
contributions repaid €0.00 €0.00 €0.00 €0.00
Total Retirement Pension2 earned €0.00 €0.00 €0.00 €0.00
IMPORTANT:
You only have a future entitlement to benefits if you have paid
contributions to the Scheme for at least 24 months (see Part G).
Benefit amounts earned before 2018 have been adjusted to take into
account inflation, where applicable. These amounts may be increased in
future years to take account of any increases in inflation if scheme
contributions paid by you are not refunded. You can find further details of138
how your contributions and retirement benefits are calculated in your
Scheme Booklet.
Part E –State Pension Entitlements
You may potentially be entitled to receive the Contributory State Pension that would
be separately payable to you directly by the Department of Social Protection. The
current maximum rate for a single person from 10 March 2017 is €238.30 per week
(€12,434.49 per annum). Your employer cannot provide you with information on
your State Pension entitlements. Further information on State Pension entitlements,
including details on the eligibility criteria, can be obtained from the Department of
Social Protection by telephone at LoCall 1890 500 000 or via their website at
www.welfare.ie
Part F –If you have further queries
You should consult the documentation referred to in Part B of your Statement. If
you still have queries, you should contact your former employer’s Pensions Officer:
<<insert full contact details for former Employer’s Pensions Officer>>
Part G –Important Notes
(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law
Court and applies to your benefits under this Scheme, the benefits
noted in this Statement make allowance for this. Further information
on your Pensions Adjustment Order can be obtained from your legal
advisor. General information on Pension Adjustment Orders is also
available from the Pensions Authority at www.pensionsauthority.ie
(Parts A C&D) 2 Your Single Scheme vesting status on leaving this employment is
indicated on the table at Part A of this Statement “Single Scheme
vesting status.” Your Single Scheme vesting status is based on the
period of pensionable employment with us and prior pensionable
employments with any other Relevant Authorities where a refund of
contributions did not issue.
In order to be entitled to a long-term retirement benefit, members
must have paid contributions into the Scheme for a combined period
exceeding 24 months (2 years). This is called the Vesting Period.
Pensionable Single Scheme employment with more than one public
service employer counts towards the Vesting Period. For example, if
you were employed with Public Service Body A for 18 months and
subsequently with Public Service Body B for 6 months or more you
would have completed the Vesting Period and hold an entitlement to a
benefit at retirement age.
- Non-Vested Member: has not completed the Vesting Period and
has no entitlement to a retirement benefit;
- Vested Member: has completed the Vesting Period and has an
entitlement to a retirement benefit payable at the Normal
Retirement Date noted in Part A of the Statement. You should
apply to us for the payment of your benefits at least 6 months in
advance of your retirement date;
139
Please note that your Single Scheme vesting status is based on the
information available to us at the date of issue of this Leaver
Statement. If you believe your Single Scheme vesting status on
leaving this employment to be incorrect, you should make contact
with us to allow the position to be reviewed.
(Part D) 3 Once-off lump sum and annual retirement pension referable
amounts are increased where the Department of Public Expenditure &
Reform notifies public service bodies that there has been an increase
in the Consumer Price Index (inflation) for a given scheme year.
If you were in two public service posts at the same time during the period
covered by this Statement, you should note that it has not been adjusted to
allow for the overlapping of your employments. The scheme rules require
that the benefits arising from such overlapping employments are adjusted so
that your benefits are based on the equivalent of one full-time employment.
If this applies to you, you should disregard this Statement and make contact
with us to allow the position to be reviewed.
If you are concerned that any contributions deducted from you have not
been paid to the Scheme, you should contact your employer’s Pensions
Officer in the first instance (see Part F). If you still have concerns, you
should contact your Personnel Officer/Director of Human Resources who can
advise you further and provide guidance. If you feel those concerns you have
raised continue to be unresolved you should contact The Pensions Authority
Further information on the calculation of your benefits is available at
www.singlepensionscheme.gov.ie
Disclaimer: This statement has been carefully prepared by your employer based
on the information available at the time. It is not a contractual document and gives
no right to benefit. In the event of a dispute that cannot be resolved with your
employer, the terms of the Public Service Pensions (Single Scheme and Other
Provisions) Act 2012 and associated regulations shall apply.
This is an important document that you should keep safe for future
reference
140
Single Scheme Quiz
1. Mark’s date of birth is 15 July 1959. He is an active Single Scheme member. What is the
minimum age he is eligible to apply to draw down his normal retirement benefits from?
Age 66
Age 67
Age 68
2. A Leaver Statement should issue to a Single Scheme member no later than how many months
following his/her last date of pensionable employment?
6 months
4 months
2 months
3. A non-vested member who receives a refund of contributions can opt to restore benefits if re-
employed with another Relevant Authority within what timeframe from date of leaving?
6 Months
24 Months
26 Weeks
4. There is no requirement to issue an Annual Benefit Statement if a non-vested Single Scheme
member applies for and receives a refund of contributions?
True
False
5. John has worked temporary, pensionable contracts of employment with the Department of
Housing and Planning as follows:
i. 1 February 2015 – 15 July 2015
ii. 5 June 2016 – 22 December 2016
iii. 8 January 2017 – 31 March 2017
All Single Scheme contributions have been refunded to John in respect of all three employments.
He subsequently takes up a pensionable post with the Department of Finance, commencing 1
March 2018. Can John restore his benefits for?
Contract(i)
Contract (ii) and (iii)
Contract (i) (ii) And (iii)
141
6. Please tick which of the following is correct “A Leaver is an employee ceasing pensionable
employment….:
i. Before reaching the Normal Retirement Age
ii. When taking approved unpaid leave
iii. At the end of a temporary contract which will not be renewed
(i) and (ii)
(i,) (ii) and (iii)
(i) and (iii)
7. Please state which of the following is the correct answer – “Annual Benefit Statements should
issue to all active Single Scheme members by...”
31 December annually
30 June annually
Annually on the anniversary of a member joining the Single Pension Scheme
8. If a member of a pre-existing pension scheme ceases pensionable public service employment on
December 2016 but takes up employment as a pensionable public servant 9 months after that
date he/she will join the:
Pre-existing scheme or nearest equivalent
Single Public Service Pension Scheme
9. A permanent full-time worker, part-time worker and a job-sharer will become vested in the
Single Pension Scheme once they have been in paid, pensionable employment for 2 years?
True
False
10. The Contributory State Pension (CSP) rate is currently:
€278.30 per week
€248.30 per week
€243.30 per week
11. State whether the following statement is true or false: “A Single Scheme member with an FTE of
0.5 (or 50%) will take four years before being vested in the scheme?”
True
False
142
12. Non-vested Single Scheme members who leave employment and are not taking up immediate
pensionable employment elsewhere in the public service and who are eligible for but do not
apply for a refund of contributions should get an Annual Benefit Statement?
True
False
13. How many Leaver Statements might issue when a non-vested Single Scheme member leaves
pensionable employment, does not take up immediate pensionable employment elsewhere in
the public service and applies for and receives a refund of contributions?
None
One
Two
14. Where a member is eligible to repay Single Scheme contributions previously refunded
compound interest is at a different rate to pre-2013 pension scheme members?
True
False
15. A Single Scheme member who is eligible to restore benefits must repay this to the Relevant
Authority who issued the refund?
True
False
16. Peter is currently employed with R.A Inc. He commenced his current pensionable employment
on 15th April 2015 and is resigning on 23rd January 2018. He is immediately taking up pensionable
public sector employment with another RA and has no prior pensionable public service
employment
Assuming Peter remains in pensionable Single Scheme employment with his new RA
employer, how many Annual Benefit Statements should he receive in 2018?
Assuming Peter remains in pensionable Single Scheme employment with his new RA
employer, how many Annual Benefit Statements should he receive in 2019?
17. Along with contributions deducted at 3% of gross pensionable remuneration and 3.5% of net
pensionable remuneration any deductions in respect of the Additional Superannuation
Contribution (ASC) should also appear on a Single Scheme member’s Annual Benefit Statement
True
False
143
144
Answers to Practical Exercises
145
146
1 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Answers to Practical Exercises
Leaving Employment
2 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
John is currently employed with RA Inc.
He is on a temporary contract that commenced on 1 December 2018 and will finish on
31 May 2019
No prior pensionable public service employment and not immediately taking up
pensionable public sector employment
Evaluate:
How can prior public service employments be best confirmed?
Applicant Declaration Form ( ADF)/Section 51 Declaration and other verified hire
documentation
What will John’s vesting status be on his last date of employment?
Non-vested.
Will John receive a Leaver Statement?
Yes
Exercise 1 - John
147
3 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Exercise 1 - John
What Toolkit Template Cover Letter will issue to John? Template letter B.
Is John eligible to apply for a Refund of Contributions? Yes
What should the Relevant Authority issue on receipt of a completed Refund of Contributions application form assuming a refund of contributions is in order ? Refund less 20% tax and adjusted/amended Leaver Statement.
Assuming John’s refund is paid on 16 June 2019, up to what date will John have the option to restore benefits if he is employed subsequently to a pensionable post in a Relevant Authority?24 months from the last day of pensionable employment with his current Relevant Authority
4 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Cathy is currently employed with RA Inc.
She commenced her current pensionable employment on 15 April 2018 and is
resigning from 23 April 2019
She is immediately taking up pensionable public sector employment with another
RA
She states she has no prior pensionable public service employment
Evaluate:
Is Cathy entitled to a refund of her contributions?
No
What documentation could her current employer check to verify that she has no prior pensionable
public service employment?
ADF/Section 51 declaration/Other hire documentation
What Leaver Toolkit template letters/forms will RA Inc. issue to Cathy?
Template Letter A1
What will happen to the Referable Amounts Cathy has accrued with her current RA Inc.?
They will continue to be administered by RA Inc.
Exercise 2 - Cathy
148
5 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Seán is currently employed with RA Inc.
He commenced his current pensionable employment on 5 July 2014 and is resigning from
23 March 2019
He is not immediately taking up pensionable public sector employment with another RA
He has no prior pensionable public service employment or break in employment
Evaluate:
Is Seán eligible to apply for a refund of contributions?
No
What Leaver Toolkit template letters/forms will RA Inc. issue to Seán?
Leaver Statement and Template Letter D.
If Seán takes up employment in the Private Sector can he transfer Single Scheme benefits
accrued to this occupational pension scheme assuming the privately held pension scheme
allows transfers in?
No mechanism currently to facilitate this
Exercise 3 - Seán
6 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Carol is currently employed with RA Inc.
She started in this pensionable position on 5 May 2017
She was granted an approved career break from 10 July 2018 – 10 April 2019
She is resigning to take up immediate employment with another RA from 15 April
2019
Evaluate:
What is Carol’s vesting status on leaving RA Inc.?
Non-vested
What options are available to Carol in relation to her contributions?
None – not eligible for a refund as she is taking up immediate employment with another RA
What Leaver Toolkit template letters/forms will RA Inc. issue to Carol?
Template Letter A1 and Leaver Statement
Exercise 4 - Carol
149
7 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Jane is currently employed with RA Inc.
She began a temporary contract with her current pensionable employment on 19 September
2018 and is due to finish up on 28 April 2019
She worked part-time (WTE 0.50)
She is not immediately taking up pensionable public service employment
She has prior public service pensionable employment and on viewing the ADF it shows she
was previously employed on a full-time contract form 6 September 2015 to 3 June 2016
She is seeking a refund of contributions
Evaluate:
What Jane’s vesting status on leaving RA Inc.?
Non-vested
Will she receive a refund as requested?
Yes
What letters / forms will be issued to Jane by her current employer on her departure?
Template Letter B, Refund of Contributions application and Leaver Statement.
Adjustment/Amended Leaver Statement if refund paid
If Jane receives a refund what rate of tax will be deducted from the gross amount?
20%
Exercise 5 - Jane
8 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Sharon is currently employed with RA Inc.
She commenced her current pensionable employment on 14 February 2015
She went on paid maternity leave on 9 January 2016
She applied and was granted a further 2 months of unpaid maternity leave on 1 July 2016
On 31 October 2016 she submitted her resignation which was effective from that date.
She has prior public service employment and on viewing the ADF it shows she was previously employed
on a temporary full-time contract from 6 January 2014 to 28 November 2014
She received a refund of her contributions in November 2014 when her contract finished.
On joining her current employer no 14 February 2015 she opted to pay back her refund of contributions
Evaluate:
What is Sharon’s vested status on leaving on 31 August 2016?
Vested
Can she receive a refund on her contributions since February 2015?
No
What letters/forms will be issued by her current employer on her departure?
Template Letter D and Leaver Statement
Exercise 6
150
9 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Exercise 7Peter is currently employed with R.A Inc.
He commenced his current pensionable employment on 15th April 2015 and is resigning on 23
March 2019
He is immediately taking up pensionable public sector employment with another RA
He has no prior pensionable public service employment
Evaluate:
What is Peter’s vesting status on leaving employment with RA Inc.?
Vested
What letters/forms will be issued by his current employer on his departure?
Template Letter C1 and Leaver Statement
If Peter were not taking up pensionable employment with another Relevant Authority
when would he be eligible to apply for his deferred benefits and how would this be best
established?
Normal Retirement Age, Peter’s date of birth.
Exercise 7
10 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Exercise 8
Identify in which of the Exercises above where the RA is obliged to
issue
Template Letter A2. Cathy (Exercise 2), Carol (Exercise 4)
Template Letter C2. Peter (Exercise 7)
What other correspondence would accompany these forms?
Copy of Leaver Statement issued to member
Exercise 8
151
11 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
Answers to Practical Exercises
CPI
12 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
CPI Exercise 1 - Angela
CPI period CPI in period
Dec 2013 to Dec 2014 -0.3%
Dec 2014 to Dec 2015 +0.1%
Dec 2015 to Dec 2016 0%
Dec 2016 to Dec 2017 +0.4%
Dec 2017 to Dec 2018 +0.7%
Angela was employed with Bord Fáilte for a period of 4 years, commencing in January 2013
and retiring in December 2018. She was a vested member of the Single Pension Scheme.
Her total annual pension is €1,600 per annum
1. From the table, set out the CPI rate(s) that apply to Angela’s pension
+0.7%
2. From when does CPI apply to Angela’s pension according to Circular 3 of
2019?1 January 2019
152
13 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
As well as applying CPI to retiree pensions, it may also be applied to which of the pension types
below:
Spouse’s Pension
Contributory State Pension x
Eligible Child Pension
If there is an increase in the rate of CPI reported for the period December 2018 to December 2019:
If so, what needs to issue before CPI can be applied? Circular instruction
Will this be applied to Angela’s pension with immediate effect? Yes
Who is responsible for applying CPI to Single Scheme pensions? Pension Payment Authority
CPI Exercise 1 - Angela
14 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
CPI Exercise 2
CPI period CPI in period
Dec 2013 to Dec 2014 -0.3%
Dec 2014 to Dec 2015 +0.1%
Dec 2015 to Dec 2016 0%
Dec 2016 to Dec 2017 +0.4%
Dec 2017 to Dec 2018 +0.7%
From the data set out in the CPI Table, complete the CPI rates that apply to the
member/pension category types on the next slide
153
15 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform
CPI Exercise 2
Member/Pensioner type Relevant dates CPI rates to be applied
Active Member Commenced August 2013 +0.1%, +0.4% and +0.7%
Active Member Commenced July 2017 +0.7%
Pensioner
(Civil Partner)
Pension payable January
2019
None
Child Pension Pension payable February
2016
+0.4%, +0.7%
Designated Beneficiary Pension payable February
2017
+0.4%, +0.7%
Active Member Commenced July 2018 None
154
Single Public Service Pension Scheme Leaver Statement
issued by RA Inc. on 21/3/2019
Part A- Personal Information
Member Name Lucas Nowak
PPS Number 5554545S
Start date of pensionable employment 15/04/2018
End date of pensionable employment 01/03/2019
Date of Birth 01/02/1985
Normal Retirement Date 01/02/2053
Home Address High Street, Middletown
Civil Status Unknown
Pensions Adjustment Order
(granted under the Family Law Acts)1
No
Membership Category Standard accrual
Single Scheme vesting status2 Not vested
Part B - About your Statement
What is the purpose of my Statement?
Your Statement is being issued to you following the conclusion of your pensionable
employment with us on the date above. It outlines the pension benefits you have
earned in this employment only. This is an important document and should be
retained by you. If you are re-employed at a future date to a pensionable post in
the Irish Public Service your new employer may request this document. You should
read your Statement with the following documents:
the information contained on the cover letter;
your most recent Single Scheme Annual Benefit Statement
the Scheme Booklet and Leaving Employment “At-A-Glance” guide available
at www.singlepensionscheme.gov.ie
the Important Notes at the end of this Statement
What information does my Statement contain?
Your Statement contains information on the following:
Part A This confirms the personal information that we hold for you. You should
review this now to make sure that it is correct. If any information is not
correct, you should make contact with your Pensions Officer (see Part F)
as soon as possible because the benefits on your Statement may need to
be reviewed.
Part C This provides summary details at your date of leaving employment of:
total contributions that you have paid during this employment in
the Scheme;
total retirement benefit amounts, termed “referable amounts”,
that you have earned towards your retirement lump sum and
retirement pension under the Scheme during this employment.155
Part D This provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits that you have earned under the
Scheme in this employment.
Part E This informs you that you may have a separate potential entitlement in
the future to the Contributory State Pension and explains how you can find
out more about this entitlement.
Part F This provides information on how you can obtain further information and
how to contact your Pensions Officer in the event that you have a query
about your Statement.
Part G This provides explanations for some of the information contained on your
Statement. It is very important that you read and understand this section
as it contains key information in relation to your benefits under the
Scheme.
Part C – Summary of all Contributions paid and Benefits Earned in this
employment
Each time you paid contributions into the Single Scheme, you earned amounts
based on your pensionable pay towards your potential retirement benefits3.
Retirement benefits consist of a once-off lump sum and an annual retirement
pension.
The table below provides a summary “snapshot” of the contributions paid and
retirement benefits earned by you in this employment. The amounts that you
earned under the Scheme in this employment in earlier years, if applicable, have
been increased to take account of inflation.
Summary of total Single Scheme Contributions
paid by you in this pensionable employment
Total contributions €1,908.09
Summary of total Retirement Benefits Amounts
earned in this pensionable employment
Once-Off Retirement Lump Sum €1,603.13
Annual Retirement Pension €247.95
IMPORTANT:
You only have a future entitlement to benefits if you have paid
contributions to the Scheme for at least 24 months (see Part G).
Retirement Benefit amounts earned in earlier tax years have been increased
to take inflation into account. These may be further increased to take
account of any future increases in inflation. You can find further details of
how your contributions and retirement benefits are calculated in your
Scheme Booklet.
156
Part D – Breakdown of Contributions and Benefits Earned
This table below provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits3 earned by you under the Scheme during this
period of employment:
in the current calendar year
in the last calendar year (if applicable)
in earlier calendar years (if applicable)
If, in this period of employment, you have repaid pension contributions that were
previously refunded to you in earlier Single Scheme employments, these amounts
and the corresponding benefits restored are also included.
Breakdown of all contributions paid by you in this pensionable employment:
In 2019 In 2018 Before 2018 Total
Contributions in respect of this
employment only
€513.36 €1,394.73 €0.00 €1,908.09
Refunded contributions repaid during this
employment
€0.00 €0.00 €0.00 €0.00
Total contributions paid €513.36 €1,394.73 €0.00 €1,908.09
Referable Amounts earned towards your once-off retirement lump sum in this
pensionable employment:
In 2019 In 2018 Before 2018
(Adjusted)3 Total
Earned in respect of this
employment only
€421.88 €1,181.25 €0.00 €1,603.13
Once-off lump-sum benefit restored where
contributions repaid
€0.00 €0.00 €0.00 €0.00
Total Retirement Lump Sum2 earned €421.88 €1,181.25 €0.00 €1,603.13
Referable Amounts earned towards your annual retirement pension in this
pensionable employment:
In 2019 In 2018 Before 2018
(Adjusted)3 Total
Earned in respect of this
employment only
€65.25 €182.70 €0.00 €247.95
Annual pension benefit restored where
contributions repaid
€0.00 €0.00 €0.00 €0.00
Total Retirement Pension2 earned €65.25 €182.70 €0.00 €247.95
IMPORTANT:
You only have a future entitlement to benefits if you have paid
contributions to the Scheme for at least 24 months (see Part G).
Benefit amounts earned before 2018 have been adjusted to take into
account inflation, where applicable. These amounts may be increased in
future years to take account of any increases in inflation if scheme
contributions paid by you are not refunded. You can find further details of
how your contributions and retirement benefits are calculated in your
Scheme Booklet.
157
Part E –State Pension Entitlements
You may potentially be entitled to receive the Contributory State Pension that would
be separately payable to you directly by the Department of Employment Affairs and
Social Protection. At 31 December 2018, the maximum rate for a single person was
€243.30 per week (€12,695.39 per annum), increasing to €248.30 per week
(€12,956.29 per annum) from 25 March 2019. Your employer cannot provide you
with information on your State Pension entitlements. Further information on State
Pension entitlements, including details on the eligibility criteria, can be obtained
from the Department of Social Protection by telephone at LoCall 1890 500 000 or
via their website at www.welfare.ie
Part F –If you have further queries
You should consult the documentation referred to in Part B of your Statement. If
you still have queries, you should contact your former employer’s Pensions Officer:
Joe Black
Pension Department
RA Inc.
Summer Park
Springfield
Part G –Important Notes
(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law
Court and applies to your benefits under this Scheme, the benefits
noted in this Statement make allowance for this. Further information
on your Pensions Adjustment Order can be obtained from your legal
advisor. General information on Pension Adjustment Orders is also
available from the Pensions Authority at www.pensionsauthority.ie
(Parts A C&D) 2 Your Single Scheme vesting status on leaving this employment is
indicated on the table at Part A of this Statement “Single Scheme
vesting status.” Your Single Scheme vesting status is based on the
period of pensionable employment with us and prior pensionable
employments with any other Relevant Authorities where a refund of
contributions did not issue.
In order to be entitled to a long-term retirement benefit, members
must have paid contributions into the Scheme for a combined period
exceeding 24 months (2 years). This is called the Vesting Period.
Pensionable Single Scheme employment with more than one public
service employer counts towards the Vesting Period. For example, if
you were employed with Public Service Body A for 18 months and
subsequently with Public Service Body B for 6 months or more you
would have completed the Vesting Period and hold an entitlement to a
benefit at retirement age.
- Non-Vested Member: has not completed the Vesting Period and
has no entitlement to a retirement benefit;
- Vested Member: has completed the Vesting Period and has an
entitlement to a retirement benefit payable at the Normal
Retirement Date noted in Part A of the Statement. You should
158
apply to us for the payment of your benefits at least 6 months in
advance of your retirement date;
Please note that your Single Scheme vesting status is based on the
information available to us at the date of issue of this Leaver
Statement. If you believe your Single Scheme vesting status on
leaving this employment to be incorrect, you should make contact
with us to allow the position to be reviewed.
(Part D) 3 Once-off lump sum and annual retirement pension referable
amounts are increased where the Department of Public Expenditure &
Reform notifies public service bodies that there has been an increase
in the Consumer Price Index (inflation) for a given scheme year.
If you were in two public service posts at the same time during the period
covered by this Statement, you should note that it has not been adjusted to
allow for the overlapping of your employments. The scheme rules require
that the benefits arising from such overlapping employments are adjusted so
that your benefits are based on the equivalent of one full-time employment.
If this applies to you, you should disregard this Statement and make contact
with us to allow the position to be reviewed.
If you are concerned that any contributions deducted from you have not
been paid to the Scheme, you should contact your employer’s Pensions
Officer in the first instance (see Part F). If you still have concerns, you
should contact your Personnel Officer/Director of Human Resources who can
advise you further and provide guidance. If you feel those concerns you have
raised continue to be unresolved you should contact The Pensions Authority
Further information on the calculation of your benefits is available at
www.singlepensionscheme.gov.ie
Disclaimer: This statement has been carefully prepared by your employer based
on the information available at the time. It is not a contractual document and gives
no right to benefit. In the event of a dispute that cannot be resolved with your
employer, the terms of the Public Service Pensions (Single Scheme and Other
Provisions) Act 2012 and associated regulations shall apply.
This is an important document that you should keep safe for future
reference
159
Single Public Service Pension Scheme Leaver Statement
issued by RA Inc. on 31/3/2019
Part A- Personal Information
Member Name Philip Mark
PPS Number 2587587U
Start date of pensionable employment 15/04/2018
End date of pensionable employment 01/03/2019
Date of Birth 01/11/1973
Normal Retirement Date 01/11/2041
Home Address 56 Colour Street, Greentown
Civil Status Single
Pensions Adjustment Order
(granted under the Family Law Acts)1
No
Membership Category Standard accrual
Single Scheme vesting status2 Vested
Part B - About your Statement
What is the purpose of my Statement?
Your Statement is being issued to you following the conclusion of your pensionable
employment with us on the date above. It outlines the pension benefits you have
earned in this employment only. This is an important document and should be
retained by you. If you are re-employed at a future date to a pensionable post in
the Irish Public Service your new employer may request this document. You should
read your Statement with the following documents:
the information contained on the cover letter;
your most recent Single Scheme Annual Benefit Statement
the Scheme Booklet and Leaving Employment “At-A-Glance” guide available
at www.singlepensionscheme.gov.ie
the Important Notes at the end of this Statement
What information does my Statement contain?
Your Statement contains information on the following:
Part A This confirms the personal information that we hold for you. You should
review this now to make sure that it is correct. If any information is not
correct, you should make contact with your Pensions Officer (see Part F)
as soon as possible because the benefits on your Statement may need to
be reviewed.
Part C This provides summary details at your date of leaving employment of:
total contributions that you have paid during this employment in
the Scheme;
total retirement benefit amounts, termed “referable amounts”,
that you have earned towards your retirement lump sum and160
retirement pension under the Scheme during this employment.
Part D This provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits that you have earned under the
Scheme in this employment.
Part E This informs you that you may have a separate potential entitlement in
the future to the Contributory State Pension and explains how you can find
out more about this entitlement.
Part F This provides information on how you can obtain further information and
how to contact your Pensions Officer in the event that you have a query
about your Statement.
Part G This provides explanations for some of the information contained on your
Statement. It is very important that you read and understand this section
as it contains key information in relation to your benefits under the
Scheme.
Part C – Summary of all Contributions paid and Benefits Earned in this
employment
Each time you paid contributions into the Single Scheme, you earned amounts
based on your pensionable pay towards your potential retirement benefits3.
Retirement benefits consist of a once-off lump sum and an annual retirement
pension.
The table below provides a summary “snapshot” of the contributions paid and
retirement benefits earned by you in this employment. The amounts that you
earned under the Scheme in this employment in earlier years, if applicable, have
been increased to take account of inflation.
Summary of total Single Scheme Contributions
paid by you in this pensionable employment
Total contributions €1,433.00
Summary of total Retirement Benefits Amounts
earned in this pensionable employment
Once-Off Retirement Lump Sum
€211.99 Annual Retirement Pension
€1,370.63
IMPORTANT:
You only have a future entitlement to benefits if you have paid
contributions to the Scheme for at least 24 months (see Part G).
Retirement Benefit amounts earned in earlier tax years have been increased
to take inflation into account. These may be further increased to take
account of any future increases in inflation. You can find further details of
how your contributions and retirement benefits are calculated in your
Scheme Booklet.
161
Part D – Breakdown of Contributions and Benefits Earned
This table below provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits3 earned by you under the Scheme during this
period of employment:
in the current calendar year
in the last calendar year (if applicable)
in earlier calendar years (if applicable)
If, in this period of employment, you have repaid pension contributions that were
previously refunded to you in earlier Single Scheme employments, these amounts
and the corresponding benefits restored are also included.
Breakdown of all contributions paid by you in this pensionable employment:
In 2019 In 2018 Before 2018 Total
Contributions in respect of this
employment only
€337.86 €1,095.14 €0.00 €1,433.00
Refunded contributions repaid during this
employment
€0.00 €0.00 €0.00 €0.00
Total contributions paid €337.86 €1,095.14 €0.00 €1,433.00
Referable Amounts earned towards your once-off retirement lump sum in this
pensionable employment:
In 2019 In 2018 Before 2018
(Adjusted)3 Total
Earned in respect of this
employment only
€320.63 €1,050.00 €0.00 €1,370.63
Once-off lump-sum benefit restored where
contributions repaid
€0.00 €0.00 €0.00 €0.00
Total Retirement Lump Sum2 earned €320.63 €1,050.00 €0.00 €1,370.63
Referable Amounts earned towards your annual retirement pension in this
pensionable employment:
In 2019 In 2018 Before 2018
(Adjusted)3 Total
Earned in respect of this
employment only
€49.59 €162.40 €0.00 €211.99
Annual pension benefit restored where
contributions repaid
€0.00 €0.00 €0.00 €0.00
Total Retirement Pension2 earned €49.59 €162.40 €0.00 €211.99
IMPORTANT:
You only have a future entitlement to benefits if you have paid
contributions to the Scheme for at least 24 months (see Part G).
Benefit amounts earned before 2018 have been adjusted to take into
account inflation, where applicable. These amounts may be increased in
future years to take account of any increases in inflation if scheme
contributions paid by you are not refunded. You can find further details of
how your contributions and retirement benefits are calculated in your
Scheme Booklet.162
Part E –State Pension Entitlements
You may potentially be entitled to receive the Contributory State Pension that would
be separately payable to you directly by the Department of Employment Affairs and
Social Protection. At 31 December 2018, the maximum rate for a single person was
€243.30 per week (€12,695.39 per annum), increasing to €248.30 per week
(€12,956.29 per annum) from 25 March 2019. Your employer cannot provide you
with information on your State Pension entitlements. Further information on State
Pension entitlements, including details on the eligibility criteria, can be obtained
from the Department of Social Protection by telephone at LoCall 1890 500 000 or
via their website at www.welfare.ie
Part F –If you have further queries
You should consult the documentation referred to in Part B of your Statement. If
you still have queries, you should contact your former employer’s Pensions Officer:
Joe Black
Pension Department
RA Inc.
Summer Park
Springfield
Part G –Important Notes
(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law
Court and applies to your benefits under this Scheme, the benefits
noted in this Statement make allowance for this. Further information
on your Pensions Adjustment Order can be obtained from your legal
advisor. General information on Pension Adjustment Orders is also
available from the Pensions Authority at www.pensionsauthority.ie
(Parts A C&D) 2 Your Single Scheme vesting status on leaving this employment is
indicated on the table at Part A of this Statement “Single Scheme
vesting status.” Your Single Scheme vesting status is based on the
period of pensionable employment with us and prior pensionable
employments with any other Relevant Authorities where a refund of
contributions did not issue.
In order to be entitled to a long-term retirement benefit, members
must have paid contributions into the Scheme for a combined period
exceeding 24 months (2 years). This is called the Vesting Period.
Pensionable Single Scheme employment with more than one public
service employer counts towards the Vesting Period. For example, if
you were employed with Public Service Body A for 18 months and
subsequently with Public Service Body B for 6 months or more you
would have completed the Vesting Period and hold an entitlement to a
benefit at retirement age.
- Non-Vested Member: has not completed the Vesting Period and
has no entitlement to a retirement benefit;
- Vested Member: has completed the Vesting Period and has an
entitlement to a retirement benefit payable at the Normal
Retirement Date noted in Part A of the Statement. You should
163
apply to us for the payment of your benefits at least 6 months in
advance of your retirement date;
Please note that your Single Scheme vesting status is based on the
information available to us at the date of issue of this Leaver
Statement. If you believe your Single Scheme vesting status on
leaving this employment to be incorrect, you should make contact
with us to allow the position to be reviewed.
(Part D) 3 Once-off lump sum and annual retirement pension referable
amounts are increased where the Department of Public Expenditure &
Reform notifies public service bodies that there has been an increase
in the Consumer Price Index (inflation) for a given scheme year.
If you were in two public service posts at the same time during the period
covered by this Statement, you should note that it has not been adjusted to
allow for the overlapping of your employments. The scheme rules require
that the benefits arising from such overlapping employments are adjusted so
that your benefits are based on the equivalent of one full-time employment.
If this applies to you, you should disregard this Statement and make contact
with us to allow the position to be reviewed.
If you are concerned that any contributions deducted from you have not
been paid to the Scheme, you should contact your employer’s Pensions
Officer in the first instance (see Part F). If you still have concerns, you
should contact your Personnel Officer/Director of Human Resources who can
advise you further and provide guidance. If you feel those concerns you have
raised continue to be unresolved you should contact The Pensions Authority
Further information on the calculation of your benefits is available at
www.singlepensionscheme.gov.ie
Disclaimer: This statement has been carefully prepared by your employer based
on the information available at the time. It is not a contractual document and gives
no right to benefit. In the event of a dispute that cannot be resolved with your
employer, the terms of the Public Service Pensions (Single Scheme and Other
Provisions) Act 2012 and associated regulations shall apply.
This is an important document that you should keep safe for future
reference
164
Single Public Service Pension Scheme
Leaver Statement issued by RA Inc. on 31/3/2019
Part A- Personal Information
Member Name Lily Butler
PPS Number 7474747Q
Start date of pensionable employment 01/10/2018
End date of pensionable employment 01/03/2019
Date of Birth 01/12/1980
Normal Retirement Date 01/12/2048
Home Address Choco Lane, Choco town
Civil Status Married
Pensions Adjustment Order
(granted under the Family Law Acts)1
No
Membership Category Standard accrual
Single Scheme vesting status2 Not Vested
Part B - About your Statement
What is the purpose of my Statement?
Your Statement is being issued to you following the conclusion of your pensionable
employment with us on the date above. It outlines the pension benefits you have earned in
this employment only. This is an important document and should be retained by you. If you
are re-employed at a future date to a pensionable post in the Irish Public Service your new
employer may request this document. You should read your Statement with the following
documents:
the information contained on the cover letter;
your most recent Single Scheme Annual Benefit Statement
the Scheme Booklet and Leaving Employment “At-A-Glance” guide available at
www.singlepensionscheme.gov.ie
the Important Notes at the end of this Statement
What information does my Statement contain?
Your Statement contains information on the following:
Part A This confirms the personal information that we hold for you. You should
review this now to make sure that it is correct. If any information is not
correct, you should make contact with your Pensions Officer (see Part F)
as soon as possible because the benefits on your Statement may need to
be reviewed.
Part C This provides summary details at your date of leaving employment of:
total contributions that you have paid during this employment in
the Scheme;
165
total retirement benefit amounts, termed “referable amounts”,
that you have earned towards your retirement lump sum and
retirement pension under the Scheme during this employment.
Part D This provides a more detailed breakdown of the contributions that you
have paid and the retirement benefits that you have earned under the
Scheme in this employment.
Part E This informs you that you may have a separate potential entitlement in
the future to the Contributory State Pension and explains how you can find
out more about this entitlement.
Part F This provides information on how you can obtain further information and
how to contact your Pensions Officer in the event that you have a query
about your Statement.
Part G This provides explanations for some of the information contained on your
Statement. It is very important that you read and understand this section
as it contains key information in relation to your benefits under the
Scheme.
Part C – Summary of all Contributions paid and Benefits Earned in this employment
Each time you paid contributions into the Single Scheme, you earned amounts based on your
pensionable pay towards your potential retirement benefits3. Retirement benefits consist of a
once-off lump sum and an annual retirement pension.
The table below provides a summary “snapshot” of the contributions paid and retirement
benefits earned by you in this employment. The amounts that you earned under the Scheme
in this employment in earlier years, if applicable, have been increased to take account of
inflation.
Summary of total Single Scheme Contributions
paid by you in this pensionable employment
Total contributions €1,046.42
Summary of total Retirement Benefits Amounts
earned in this pensionable employment
Once-Off Retirement Lump Sum €855.00
Annual Retirement Pension €132.24
IMPORTANT:
You only have a future entitlement to benefits if you have paid contributions
to the Scheme for at least 24 months (see Part G).
Retirement Benefit amounts earned in earlier tax years have been increased to take
inflation into account. These may be further increased to take account of any future
increases in inflation. You can find further details of how your contributions and
retirement benefits are calculated in your Scheme Booklet.
166
Part D – Breakdown of Contributions and Benefits Earned
This table below provides a more detailed breakdown of the contributions that you have paid
and the retirement benefits3 earned by you under the Scheme during this period of
employment:
in the current calendar year
in the last calendar year (if applicable)
in earlier calendar years (if applicable)
If, in this period of employment, you have repaid pension contributions that were previously
refunded to you in earlier Single Scheme employments, these amounts and the
corresponding benefits restored are also included.
Breakdown of all contributions paid by you in this pensionable employment:
In 2019 In 2018 Before 2018 Total
Contributions in respect of this
employment only
€523.11 €523.41 €0.00 €1,046.52
Refunded contributions repaid during this
employment
€1,782.24 €0.00 €0.00 €1,782.24
Total contributions paid €2,305.35 €523.41 €0.00 €2,828.76
Referable Amounts earned towards your once-off retirement lump sum in this
pensionable employment:
In 2019 In 2018 Before 2018
(Adjusted)3 Total
Earned in respect of this
employment only
€427.50 €427.50 €0.00 €855.00
Once-off lump-sum benefit restored where
contributions repaid
€0.00 €0.00 €1,886.00 €1,886.00
Total Retirement Lump Sum2 earned €427.50 €427.50 €1,886.00 €2,741.00
Referable Amounts earned towards your annual retirement pension in this
pensionable employment:
In 2019 In 2018 Before 2018
(Adjusted)3 Total
Earned in respect of this
employment only
€66.12 €66.12 €0.00 €132.24
Annual pension benefit restored where
contributions repaid
€0.00 €0.00 €291.70 €291.70
Total Retirement Pension2 earned €66.12 €66.12 €291.70 €423.94
IMPORTANT:
You only have a future entitlement to benefits if you have paid contributions
to the Scheme for at least 24 months (see Part G).
Benefit amounts earned before 2018 have been adjusted to take into account
inflation, where applicable. These amounts may be increased in future years to take
account of any increases in inflation if scheme contributions paid by you are not
refunded. You can find further details of how your contributions and retirement
benefits are calculated in your Scheme Booklet.
167
Part E –State Pension Entitlements
You may potentially be entitled to receive the Contributory State Pension that would be
separately payable to you directly by the Department of Employment Affairs and Social
Protection. At 31 December 2018, the maximum rate for a single person was €243.30 per
week (€12,695.39 per annum), increasing to €248.30 per week (€12,956.29 per annum)
from 25 March 2019. Your employer cannot provide you with information on your State
Pension entitlements. Further information on State Pension entitlements, including details on
the eligibility criteria, can be obtained from the Department of Social Protection by telephone
at LoCall 1890 500 000 or via their website at www.welfare.ie
Part F –If you have further queries
You should consult the documentation referred to in Part B of your Statement. If you still
have queries, you should contact your former employer’s Pensions Officer:
Joe Black
Pension Department
RA Inc.
Summer Park
Springfield
Part G –Important Notes
(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law Court and
applies to your benefits under this Scheme, the benefits noted in this
Statement make allowance for this. Further information on your Pensions
Adjustment Order can be obtained from your legal advisor. General information
on Pension Adjustment Orders is also available from the Pensions Authority at
www.pensionsauthority.ie
(Parts A C&D) 2 Your Single Scheme vesting status on leaving this employment is indicated on
the table at Part A of this Statement “Single Scheme vesting status.” Your
Single Scheme vesting status is based on the period of pensionable
employment with us and prior pensionable employments with any other
Relevant Authorities where a refund of contributions did not issue.
In order to be entitled to a long-term retirement benefit, members must have
paid contributions into the Scheme for a combined period exceeding 24 months
(2 years). This is called the Vesting Period. Pensionable Single Scheme
employment with more than one public service employer counts towards the
Vesting Period. For example, if you were employed with Public Service Body
A for 18 months and subsequently with Public Service Body B for 6 months
or more you would have completed the Vesting Period and hold an entitlement
to a benefit at retirement age.
- Non-Vested Member: has not completed the Vesting Period and has no
entitlement to a retirement benefit;
- Vested Member: has completed the Vesting Period and has an entitlement
to a retirement benefit payable at the Normal Retirement Date noted in
Part A of the Statement. You should apply to us for the payment of your
benefits at least 6 months in advance of your retirement date;
168
Please note that your Single Scheme vesting status is based on the information
available to us at the date of issue of this Leaver Statement. If you believe
your Single Scheme vesting status on leaving this employment to be incorrect,
you should make contact with us to allow the position to be reviewed.
(Part D) 3 Once-off lump sum and annual retirement pension referable amounts are
increased where the Department of Public Expenditure & Reform notifies public
service bodies that there has been an increase in the Consumer Price Index
(inflation) for a given scheme year.
If you were in two public service posts at the same time during the period covered by
this Statement, you should note that it has not been adjusted to allow for the
overlapping of your employments. The scheme rules require that the benefits arising
from such overlapping employments are adjusted so that your benefits are based on
the equivalent of one full-time employment. If this applies to you, you should
disregard this Statement and make contact with us to allow the position to be
reviewed.
If you are concerned that any contributions deducted from you have not been paid to
the Scheme, you should contact your employer’s Pensions Officer in the first instance
(see Part F). If you still have concerns, you should contact your Personnel
Officer/Director of Human Resources who can advise you further and provide
guidance. If you feel those concerns you have raised continue to be unresolved you
should contact The Pensions Authority
Further information on the calculation of your benefits is available at
www.singlepensionscheme.gov.ie
Disclaimer: This statement has been carefully prepared by your employer based on the
information available at the time. It is not a contractual document and gives no right to
benefit. In the event of a dispute that cannot be resolved with your employer, the terms of
the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and associated
regulations shall apply.
This is an important document that you should keep safe for future reference
169
170
Single Scheme Quiz
1. Mark’s date of birth is 15 July 1959. He is an active Single Scheme member. What is the
minimum age he is eligible to apply to draw down his normal retirement benefits from?
Age 66
Age 67
Age 68
2. A Leaver Statement should issue to a Single Scheme member no later than how many months
following his/her last date of pensionable employment?
6 months
4 months
2 months
3. A non-vested member who receives a refund of contributions can opt to restore benefits if re-
employed with another Relevant Authority within what timeframe from date of leaving?
6 Months
24 Months
26 Weeks
4. There is no requirement to issue an Annual Benefit Statement if a non-vested Single Scheme
member applies for and receives a refund of contributions?
True
False
5. John has worked temporary, pensionable contracts of employment with the Department of
Housing and Planning as follows:
i. 1 February 2015 – 15 July 2015
ii. 5 June 2016 – 22 December 2016
iii. 8 January 2017 – 31 March 2017
All Single Scheme contributions have been refunded to John in respect of all three employments.
He subsequently takes up a pensionable post with the Department of Finance, commencing 1
March 2018. Can John restore his benefits for?
Contract(i)
Contract (ii) and (iii)
Contract (i) (ii) And (iii)
171
6. Please tick which of the following is correct “A Leaver is an employee ceasing pensionable
employment….:
i. Before reaching the Normal Retirement Age
ii. When taking approved unpaid leave
iii. At the end of a temporary contract which will not be renewed
(i) and (ii)
(i,) (ii) and (iii)
(i) and (iii)
7. Please state which of the following is the correct answer – “Annual Benefit Statements should
issue to all active Single Scheme members by...”
31 December annually
30 June annually
Annually on the anniversary of joining the Single Pension Scheme
8. If a member of a pre-existing pension scheme ceases to be employed in the public service on
December 2016 but takes up employment as a pensionable public servant 9 months after that
date he/she will join the:
Pre-existing scheme or nearest equivalent
Single Public Service Pension Scheme
9. A permanent full-time worker, part-time worker and a job-sharer will become vested in the
Single Pension Scheme once they have been in paid, pensionable employment for 2 years?
True
False
10. The Contributory State Pension (CSP) rate is currently:
€278.30 per week
€248.30 per week
€243.30 per week
11. State whether the following statement is true or false: “A Single Scheme member with an FTE of
0.5 (or 50%) will take four years before being vested in the scheme?”
True
False
172
12. Non-vested Single Scheme members who leave employment and are not taking up immediate
pensionable employment elsewhere in the public service and who are eligible for but do not
apply for a refund of contributions should get an Annual Benefit Statement?
True
False
13. How many Leaver Statements will issue when a non-vested Single Scheme member leaves
employment, is not taking up immediate pensionable employment elsewhere in the public
service and applies for and receives a refund of contributions?
None
One
Two
14. Where a member is eligible to repay Single Scheme contributions previously refunded
compound interest is at a different rate to pre-2013 pension scheme members?
True
False
15. A Single Scheme member who is eligible to restore benefits must repay this to the Relevant
Authority who issued the refund?
True
False
16. Peter is currently employed with R.A Inc. He commenced his current pensionable employment
on 15th April 2015 and is resigning on 23rd January 2018. He is immediately taking up pensionable
public sector employment with another RA and has no prior pensionable public service
employment
Assuming Peter remains in pensionable Single Scheme employment with his new RA
employer, how many Annual Benefit Statements should he receive in 2018?
One
Assuming Peter remains in pensionable Single Scheme employment with his new RA
employer, how many Annual Benefit Statements should he receive in 2019?
Two
17. Along with contributions deducted at 3% of gross pensionable remuneration and 3.5% of net
pensionable remuneration any deductions in respect of the Additional Superannuation
Contribution (ASC) should also appear on a Single Scheme member’s Annual Benefit Statement
True
False
173
174
Single Scheme Leaver Process – (Other than on Retirement or Death) SSAP – Phase 1
Pen
sio
ns
Pay
roll
SPS.LVR.PM.01 (Phase 1)
1.0 Notification received of
member leaving
1.1 Verify last day of paid pensionable employment, if
applicable
2.1 Verify Referable Amounts earned/
restored in current employment.
Calculate Referable
Amounts, if applicable
3.0 Was member
previously part of SPS with another RA for which contributions
retained?
3.2 Calculate overall period of Single
Scheme membership which contributions are
retained
3.1 Verify length of
earlier SPS membership
3.3 Has vesting period been completed?
4.0 Is member taking up
pensionable employment with
another RA?
5.0 Is member taking up
pensionable employment
with another RA?
4.1Issue Leaver Template A1 & SPS
Leaver Statement to member. Issue Template Letter A2 and copy
Statement to member’s new RA employer
4.2 Issue Leaver Template B, SPS
Leaver Statement and ROC Application Form to member
5.1Issue Leaver Template C1 & SPS Leaver Statement to member.
Issue Template Letter C2 and copy Statement to member’s new RA
employer
5.2Issue Leaver Template D & SPS Leaver Statement to member
No / Uknown
Yes
Yes
No /Unknown
2.0 Verify total SPS contributions
collected for current employment, including any
restored amounts
START
NO
YES
NO
N-V
ESTED
Record Leaver Status
VESTED
Title Single Scheme Administration Project – Single Scheme Leaver (Other than Retirement or Death)Reference SPS.LVR.PM.01 (Phase 1)Version Control V1.0
Disclaimer: This Recommended Process has been designed by the DPER Single Pension Project Team for straightforward cases that administrators might expect to encounter on a day-to-day basis. It should be read in conjunction with the relevant Process Guidelines. It does not purport to cover all eventualities and no liability is accepted by the Minister for Public Expenditure & Reform for any omissions or errors arising. Administrators should carefully consult the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and associated regulations that, at all times, have precedence.
END
Important: It is assumed that member’s benefits are not subject to the terms of a Pensions Adjustment Order issued under the Family Law Acts. If this is the case, the terms of such an Order should be carefully reviewed prior to finalising and issuing the member’s Leaver
Statement.
NO
YES
Single Public Service Pension Scheme
www.singlepensionscheme.gov.ie
SSA
P_L
EAA
A_2
0190
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