European Union (Transfer of Pension Rights to and from Pension Scheme of European Union's Institutions) Regulations 2014.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the European Union (Transfer of Pension Rights to and from Pension Scheme of European Union’s Institutions) Regulations 2014.
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paragraphs: These Regulations come into operation on 25 March 2014.
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paragraphs: (1) In these Regulations, unless the context otherwise requires—
(a) who is or has been an official of an institution, body or agency of the European Union, and
(b) to whom Article 11 of Annex VIII to the Staff Regulations applies;
(2) In these Regulations, a reference to the Social Welfare Acts shall be read as including a reference to regulations made under or applying the provisions of those Acts.
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paragraphs: In these Regulations, unless the context otherwise requires—
(a) a reference to a Part or an article is a reference to a Part or an article of these Regulations, and
(b) a reference to a sub-article, paragraph or subparagraph is a reference to a sub-article, paragraph or subparagraph of the article in which the reference occurs.
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paragraphs: (1) For the purposes of Article 11(2) of Annex VIII to the Staff Regulations, the Minister shall, whenever requested, provide the following information to the European Pension Services in relation to the pension rights of a relevant person acquired under the Social Welfare Acts—
(a) the period during which that person has contributions to which this article applies,
(b) the capital value of the pension rights acquired by virtue of those contributions, calculated in accordance with article 6, and
(c) the capital value of the pension rights referred to in paragraph (b), adjusted in accordance with article 7.
(2) This article applies to—
(a) self-employment contributions,
(b) voluntary contributions, and
(c) employment contributions that are reckoned as qualifying contributions for the purposes of the contribution conditions for entitlement to any one or more of the pensions specified in sub-article (3),
(3) The following pensions are specified for the purposes of sub-article (2)(c)—
(a) State pension (contributory) under Chapter 15 of Part 2 of the Principal Act,
(b) State pension (transition) under Chapter 16 of Part 2 of the Principal Act, and
(c) widow’s (contributory) pension, widower’s (contributory) pension and surviving civil partner’s (contributory) pension under Chapter 18 of Part 2 of the Principal Act.
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paragraphs: (1) For the purposes of sub-article (1)(b) of article 5, the capital value of the pension rights of a relevant person acquired under the Social Welfare Acts by virtue of contributions to which article 5 applies, shall be calculated in accordance with this article.
(2) In the case of employment contributions to which article 5 applies—
(a) where the relevant person was employed in any one or more of the employments specified in article 81, 82, 83 or 84 of the Regulations of 1996—
(i) the pension rights of that relevant person acquired under the Social Welfare Acts shall, for the purposes of article 5(1)(b), be determined by reference to the total amount of those contributions, and
(ii) the aggregate value of all such contributions paid by or on behalf of that relevant person shall, for the purposes of article 5(1)(b), be taken to be the capital value of the pension rights acquired by virtue of those contributions,
(b) in any other case—
(i) the pension rights of a relevant person acquired under the Social Welfare Acts shall, for the purposes of article 5(1)(b), be determined by reference to 52% of the total amount of those contributions or such other percentage of the total amount of those contributions as the Minister may, from time to time, determine, having regard to the proportion of Social Insurance Fund expenditure incurred in respect of pensions, and
(ii) the aggregate value of that percentage of all such contributions paid by or on behalf of that relevant person shall, for the purposes of article 5(1)(b), be taken to be the capital value of the pension rights acquired by virtue of those contributions.
(3) In the case of self-employment contributions to which article 5 applies—
(a) the pension rights of a relevant person acquired under the Social Welfare Acts shall, for the purposes of article 5(1)(b), be determined by reference to 52% of the total amount of those contributions or such other percentage of the total amount of those contributions as the Minister may, from time to time, determine, having regard to the proportion of Social Insurance Fund expenditure incurred in respect of pensions, and
(b) the aggregate value of that percentage of all such contributions paid by that relevant person shall, for the purposes of article 5(1)(b), be taken to be the capital value of the pension rights acquired by virtue of those contributions.
(4) In the case of voluntary contributions to which article 5 applies—
(a) the pension rights of a relevant person acquired under the Social Welfare Acts shall, for the purposes of article 5(1)(b), be determined by reference to the total amount of those contributions, and
(b) the aggregate value of all such contributions paid by that relevant person shall, for the purposes of article 5(1)(b), be taken to be the capital value of the pension rights acquired by virtue of those contributions.
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paragraphs: The capital value, calculated in accordance with article 6, of the pension rights acquired by a relevant person by virtue of the contributions to which article 5 applies (in this article referred to as the “capital value of contributions”) shall be adjusted in accordance with this article and for this purpose—
(a) the capital value of contributions in respect of each contribution year during which that relevant person has paid such contributions shall be adjusted by reference to the change in the Consumer Price Index as recorded by the Central Statistics Office between the beginning of that contribution year and the date that the calculation required in accordance with article 5(1)(c) is made, and
(b) the aggregate of the capital value of contributions so adjusted in respect of each contribution year shall represent the adjusted capital value of the pension rights of that relevant person for the purposes of these Regulations.
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paragraphs: (1) Subject to this article, where—
(a) the Minister has provided information in relation to the pension rights of a relevant person to the European Pension Services in accordance with article 5, and
(b) a request is subsequently made by the European Pension Services for the transfer of the adjusted capital value of the pension rights of that relevant person,
(2) A transfer in accordance with this article shall not be made in any case where—
(a) the relevant person has qualified for any of the pensions specified in article 5(3), and
(b) the adjusted capital value in respect of which the transfer is to be made relates to contributions that have been reckoned as qualifying contributions for the purposes of the contribution conditions for entitlement to any such pension.
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paragraphs: Subject to article 16, where a transfer is made in accordance with article 8, the contributions paid by or on behalf of the relevant person that have been taken into account for the purposes of calculating the adjusted capital value of the pension rights in respect of which that transfer is made shall not be reckoned as qualifying contributions for the purposes of the contribution conditions for entitlement to any of the pensions specified in article 5(3).
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paragraphs: (1) Subject to article 16, where a transfer is made in accordance with article 8, the relevant person in respect of whom that transfer is made shall not be entitled to become a voluntary contributor on or after the date of such transfer.
(2) Where a transfer is made in accordance with article 8 and the relevant person in respect of whom that transfer is made is a voluntary contributor at the date of such transfer, that person shall cease to be a voluntary contributor from that date.
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paragraphs: A transfer to the Social Insurance Fund of the actuarial equivalent of the pension rights of a relevant person that have accrued under the Pension Scheme of the European Union’s Institutions shall only be made where the relevant person is an insured person, other than an insured person by virtue of section 12(1)(b) of the Principal Act only.
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paragraphs: For the purposes of Article 11(1) of Annex VIII to the Staff Regulations, the Minister shall provide the following information to a relevant person in relation to a request for a transfer to the Social Insurance Fund of the actuarial equivalent of his or her pension rights that have accrued under the Pension Scheme of the European Union’s Institutions—
(a) the type and nature of contribution under the Social Welfare Acts, determined in accordance with sub-articles (1) and (2) of article 13, that shall be treated as having been paid in respect of that relevant person,
(b) the period, determined in accordance with article 13(3), during which such contributions shall be treated as having been paid in respect of that relevant person,
(c) the capital value, determined in accordance with article 13(4), of the contributions to be treated as having been paid in respect of that relevant person, and
(d) the pensions, determined in accordance with article 13(5), in respect of which such contributions shall be reckoned as qualifying contributions for the purposes of satisfying the contribution conditions for entitlement to such pension,
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paragraphs: (1) Subject to sub-article (2), for the purposes of article 12(a)—
(a) the type of contribution to be treated as having been paid in respect of a relevant person shall be either—
(i) an employment contribution, or
(ii) a self-employment contribution,
(b) the type and nature of such contribution to be treated as having been paid in respect of a relevant person shall be determined—
(i) where that person was an employed contributor, other than an employed contributor to whom subparagraph (ii)(II) applies, or a self-employed contributor before becoming a relevant person, by reference to the type and nature of the last contribution paid by that person under the Social Welfare Acts in the last contribution year in respect of which employment or self-employment contributions, that are reckoned as qualifying contributions for the purposes of the contribution conditions for entitlement to any one or more of the pensions specified in article 5(3), have been paid by or in respect of that person before a request referred to in article 12 is made, or
(ii) where that person—
(I) was not an employed contributor or a self-employed contributor before becoming a relevant person, or
(II) was an employed contributor by virtue of section 12(1)(b) of the Principal Act only before becoming a relevant person,
(2) Where a relevant person has paid both employment contributions and self-employment contributions under the Social Welfare Acts—
(a) in the last contribution year as determined in accordance with sub-article (1)(b)(i), or
(b) in the first contribution year as determined in accordance with sub-article (1)(b)(ii),
(3) The period during which contributions are to be treated as having been paid in respect of a relevant person for the purposes of article 12(b) shall be determined by having regard to—
(a) the period during which the relevant person was an official of an institution, body or agency of the European Union, and
(b) where that relevant person is a relevant person in respect of whom a transfer in accordance with article 8 has been made, the period referred to in article 5(1)(a).
(4) The capital value of the contributions to be treated as having been paid in respect of a relevant person for the purposes of article 12(c) shall be calculated by having regard to—
(a) the period during which the relevant person was an official of an institution, body or agency of the European Union,
(b) the remuneration paid to the relevant person during that period,
(c) the type and nature of the contribution to be treated as having been paid for the purposes of article 12(a), and
(d) where appropriate, the adjusted capital value of any transfer of the pension rights of the relevant person previously made in accordance with article 8,
(i) calculating the capital value of the pension rights of a relevant person acquired under the Social Welfare Acts, and
(ii) adjusting the capital value of such pension rights,
(5) For the purposes of article 12(d), the pensions in respect of which contributions referred to in article 12 shall be reckoned as qualifying contributions for the purposes of satisfying the contribution conditions for entitlement to such pension shall—
(a) be determined by reference to the type and nature of the contribution that is determined in accordance with sub-articles (1) and (2) as having been paid in respect of a relevant person, and
(b) be any one or more of the pensions specified in article 5(3).
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paragraphs: Where—
(a) the Minister has provided information to a relevant person in accordance with article 12, and
(b) the transfer of the actuarial equivalent of the pension rights of that relevant person, which have accrued under the Pension Scheme of the European Union’s Institutions, is subsequently authorised by the European Pension Services,
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paragraphs: (1) Subject to sub-article (2) and article 11, where the Minister has provided the details in accordance with article 14 and a transfer of the actuarial equivalent of the pension rights of a relevant person, that have accrued under the Pension Scheme of the European Union’s Institutions, has subsequently been made by the European Pension Services to the Social Insurance Fund for the benefit of that relevant person, contributions shall be treated as paid in respect of that person in the manner determined in accordance with article 13.
(2) A transfer of the actuarial equivalent of the pension rights of a relevant person which have accrued under the Pension Scheme of the European Union’s Institutions shall only be accepted by the Minister where the capital value of those accrued rights is sufficient to meet the capital value of the contributions that have been determined in accordance with article 13 to be treated as having been paid in respect of that person.
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paragraphs: Where—
(a) a transfer, referred to in article 15(1), of the actuarial equivalent of the pension rights of a relevant person which have accrued under the Pension Scheme of the European Union’s Institutions has been made by the European Pension Services to the Social Insurance Fund for the benefit of that relevant person, and
(b) a transfer of the adjusted capital value of the pension rights of that relevant person, calculated in accordance with article 7, has previously been made in accordance with article 8 in respect of that person,
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paragraphs: Notwithstanding section 2(1) and Chapters 15, 16 and 18 of Part 2 of the Principal Act, where—
(a) contributions are treated as paid in respect of a relevant person in accordance with article 15(1), and
(b) before becoming a relevant person, that person—
(i) has not been an employed contributor or a self-employed contributor, or
(ii) has been an employed contributor by virtue of section 12(1)(b) of the Principal Act only,