Education and Training Board Teachers Superannuation Scheme 2015.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: This Scheme may be cited as the ETB Teachers Superannuation Scheme 2015.
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paragraphs: “1956 Scheme” means the provisions relating to personal pension benefits for ETB Teachers who were members of the Local Government Superannuation Scheme, but who did not opt to become members of this Scheme, under Paragraph 4(4)(a);
(a) where a period in respect of which outstanding contributions were not repaid was before 14 November 2000,
(i) and the period of service in respect of which the repayment or payment is made was before 1 January 1984, 7% per annum,
(ii) and the period of service in respect of which the repayment or payment is made was on or after 1 January 1984, 6% per annum,
(b)4% per annum where a period in respect of which outstanding contributions were not repaid was on or after 14 November 2000 and before 1 December 2014,
(c)3.5% per annum where a period in respect of which outstanding contributions were not repaid was on or after 1 December 2014 and
(d) at any other rate per annum as determined from time to time by the Minister for Public Expenditure and Reform;
(a) who is liable for an employee contribution payable at a rate specified in section 13(2) of that Act, not being a person to whom Article 81, 82, 83, or 88 of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) applies, or
(b) to whom Article 87 of those Regulations applies;
(a) to a person, in respect of his or her pensionable service, as a consequence of his or her retirement, resignation, or otherwise ceasing or having ceased to be a Scheme member, or
(b) in respect of such service, to another person as a consequence of death or otherwise,
(a) is declared in the conditions of service attaching to the post to be a pensionable post for the purposes of this Scheme
(b) which is stated in a written offer of appointment to the post to be a pensionable post for the purposes of the Scheme, or
(c) other than the case in (a) or (b), subsequent to a person’s appointment to a post, that post has been declared to be a pensionable post;
(a) a payment calculated in accordance with such tables approved and in such manner as is determined by the Minister for Public Expenditure and Reform or the Minister for the Environment, Community and Local Government under the Local Government Code,
(b) a payment from a Revenue approved pension scheme or arrangement to the Scheme so as to secure additional service for a member in accordance with such tables approved by the Minister for Public Expenditure and Reform,
(a) in the case of a member who is working on a casual basis, he or she has been employed to teach for 334 days, and
(b) in all other cases, he or she has been employed to teach under a contract of employment for a period or periods comprising not less than 730 days;
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paragraphs: This Part shall be deemed to have come into operation on 27 May 1977.
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paragraphs: (1) Subject to Paragraph (2), membership of this Part is compulsory for all ETB Teachers employed in a pensionable post.
(2) Membership of this Part does not apply to a person who—
(a) is not a new entrant and whose potential service on appointment to a pensionable post would be less than the vesting period;
(b) was given an option for membership under paragraph 4 and did not accept the option.
(3) Subject to Paragraph (2), each of the following persons is automatically a member of this Part:
(a) permanent wholetime ETB Teachers who commenced pensionable employment on or after 1 June 1978. Prior unqualified service must be reckoned and the relevant contributions paid;
(b) effective from 1 September 1996 and in accordance with Department of Education and Science Circular Letter Pen 30/99, all Pro-Rata Teachers, Temporary Wholetime Teachers and Part-time Teachers who were employed from the outset of the school year for 9 hours each week or more, provided that such Teachers had met the medical conditions for membership and were either fully qualified or had Pre-1987 Status;
(c) effective from 1 September 2001, an unqualified ETB Teacher is automatically admitted to membership of this Part in accordance with Department of Education and Science Circular Letter 24/2008. Prior service must be reckoned and contributions paid in accordance with Article 10;
(d) effective from I September 2001, a part-time ETB Teacher appointed on or after that date will automatically become a member of this Part, in accordance with Department of Education and Science Circular Letter 25/2008, provided that he or she has an appropriate full-time comparator who is serving in a pensionable post;
(e) effective from 1 September 1996 and in accordance with Department of Education and Science Circular Letter Pen 30/99 and Department of Education and Science Circular Letter Pen 3/01, all chaplains, provided that they meet the medical conditions for membership. Prior service must be reckoned and contributions paid in accordance with Article 10.
(4) Subject to Paragraph 2, each of the following persons is a member of this Part following acceptance of an option to become a member and on the terms attaching to the option:
(a) An ETB Teacher who was a member of the 1956 Scheme and who exercised an option during the period 27 May 1977 and 31 May 1978 or between 1 January 1990 and 30 November 1990 to become a member of Part 2;
(b) effective from 1 September 2001, a part-time ETB Teacher who has an appropriate full-time comparator, who is employed in a pensionable post and who paid the appropriate contributions.
(5) On an ETB Teacher’s first appointment to a pensionable post, the Board shall make available to him or her a copy of the rules of this Scheme.
(6) An ETB Teacher who is not a new entrant may not continue in membership of this Part after having reached the compulsory retirement age.
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paragraphs: (1) In this Part “pensionable remuneration” means the aggregate of—
(a) retiring salary and
(b) pensionable allowances.
(2) In this Article, “retiring salary” means—
(a) subject to subparagraph (b), the annual rate of salary payable to the member at the date of his or her retirement or death, or
(b) subject to sub-paragraph (c), in the case of a member who is working on a part-time basis—
(i) where such service is given under a regular part-time contract by a Pro-rata Part Time teacher (PRPTT) and subject to the terms of Department of Public Expenditure and Reform Circular Letter 11/2012, a rate of salary equal to the full time equivalent annual rate of salary to that which he or she is paid at the date of his or her retirement or death,
(ii) where such service is given otherwise than under a regular part-time or job-sharing contract and the member is paid on an hourly basis, the hourly rate of salary payable to him or her at the date of his or her retirement or death multiplied by wholetime equivalent hours, apply, or
(c) in the case of a member with Limited Scheme Membership who is working on a part-time basis, salary is based on the actual remuneration at retirement or death. In the case of a member who has fluctuating hours, remuneration is calculated on a year by year basis using the uprated actual salary at retirement or death.
(3) For the purposes of Paragraph (2), in the case of a person on approved leave without pay at the date of his or her retirement or death, the rate of salary or hourly rate of salary payable to him or her means the rate which would have been paid if he or she were not on an approved leave without pay.
(4) Pensionable Allowances means—
(a) Subject to subparagraphs (c) to (f), for the purposes of this Article pensionable allowances in respect of any member who ceases pensionable service shall comprise the aggregate of the annual rate of each such allowance (in this paragraph referred to as a “relevant allowance”) held on the last day of pensionable service, provided that such allowance has been held at all times during the last 3 years of pensionable service immediately preceding retirement or death.
(b) For the purposes of this paragraph, in the case of a person on an approved leave without pay at the date of his or her retirement or death, the rate of allowance held by him or her means the rate which would have been held if he or she were not on an approved leave without pay.
(c) If pensionable allowances are held in the final 3 years of such pensionable service and are held for more than the minimum period as specified by the Minister and for less than the full 3 years, the pensionable allowances for the purposes of this Article shall, subject to subparagraphs (e) and (f), comprise the average of the relevant allowance or allowances determined in accordance with subparagraph (d).
(d) The average of a relevant allowance shall be determined by the following formula:
(e) Paragraph (d) shall not apply to a relevant allowance where a member—
(i) dies in service and who, but for his or her death, would have had the potential of holding the allowance for not less than 3 years of pensionable service, before 31 August in the year in which he or she would have reached 65 years, or
(ii) who ceases to be an active member on retirement on medical grounds before 60 years of age and who, but for his or her retirement, would have had the potential of holding the allowance, for not less than 3 years of pensionable service, on reaching such age.
(f) The pensionable allowances, for the purposes of this Article, for a member referred to in Paragraph (e) shall be the aggregate of the annual rate of each such allowance held on the date of retirement or death.
(g) Supervision and substitution payments may be included in pensionable remuneration for such duration as is specified in accordance with the terms approved by the Minister from time to time for a member who—
(i) entered into a commitment on or after 1 September 2004 to undertake supervision or substitution duties and fulfilled that commitment, and
(ii) received an actual payment no later than the end of the 2012-2013 school year for fulfilling the commitment.
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paragraphs: (1) Other than for a benefit under Article 19(1) (Retirement on Medical Grounds) payable where a member has less than 2 years’ service, a scheme member who has not completed the vesting period will not be entitled to receive personal pension benefits and on leaving service will be entitled to a refund of contributions under Article 10(4).
(2) Subject to Paragraph (3), if the member has completed the vesting period, he or she may not receive such benefits until he or she has reached the minimum pension age in the case of retirement or the preserved pension age where the member resigns with an entitlement to a preserved pension.
(3) Notwithstanding Paragraph (2), pensions benefits may be payable under this Part to a member before the minimum pension age or the preserved pension age, as the case may be, in accordance with the provisions of Article 15(3) (Preserved Pension payable on Medical Grounds), Article 18 (Cost Neutral Early retirement) or Article 19 (Retirement on Medical Grounds).
(4) Benefits in respect of a member on death in service, may be paid without reference to the vesting period or the minimum pension age.
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paragraphs: (1) Subject to sub-paragraph (2), the minimum pension age for new entrants is age 65 and for all other members is age 60.
(2) In the case where a member, who is not a new entrant and who on or after 31 July 1996 has 35 years qualifying service, the minimum pension age is 55 in accordance with Department of Education and Science Circular Letter 27/1997.
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paragraphs: (1) The preserved pension age is age 65 for new entrants and age 60 for all other members.
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paragraphs: (1) For the purposes of this Part, pensionable service shall exclude service given after the age limit in the case of a member who is not a new entrant and, subject to a maximum of 40 years, subject to a maximum of 1 years reckonable service for each year as a member of this Part and subject to Article 65 (Prohibition on Duplication of Benefits) and Article 72 (Treatment of Earlier Service), shall comprise the aggregate of—
(a) paid service given as an ETB Teacher on or after the commencement of scheme membership (not being service falling within subparagraph (c) of this paragraph), and in the case of a member who is not a new entrant such service shall exclude service after reaching the compulsory retirement age, provided that any period during which a member was or is a job-sharer shall be reckonable in the proportion which the hours worked bear to comparable whole-time hours;
(b) service given in a temporary wholetime position as an ETB Teacher before the date of commencement of membership for which appropriate contributions have been paid in accordance with Article 10(2)(Contributions);
(c) service given in a part-time position as an ETB Teacher on or after the commencement of scheme membership on the basis of the relevant provisions in Paragraphs (d) to (h);
(d) Where the service referred to in subparagraph (c) was given on or after 1 September 2001—
(i) if given under a part-time pro-rata contract, such crediting shall be, in respect of a school year, in accordance with the formula:
(ii) if given under a part-time contract, such crediting shall be, in respect of a school year, in accordance with the formula:
(e) where the service referred to in Paragraph (c) was given on or after 1 September 1996 and before 1 September 2001—
(i) if given under a pro-rata part-time contract, all such service so given calculated, in respect of a school year, in accordance with the formula:
(ii) if given under a part-time contract, such crediting shall be, in respect of a school year, in accordance with the formula below:
(I) in the case of a member who gave not less than 368 reckonable hours of service in a school year, all of such service calculated, in respect of a school year, in accordance with the following formula:
(II) in the case of a member who gave less than 368 reckonable hours of service in a school year, such of that service calculated, in respect of a school year, by applying the following formula to only so much of the reckonable hours so worked that comprise 9 or more hours in the week or each of the weeks concerned:
(f) where the service referred to in Paragraph (c) was given in the school year 1995/96—
(i) if given under a part-time pro-rata contract, such crediting shall be, in respect of a school year, in accordance with the formula:
(ii) if given under a part-time contract, such crediting shall be, in respect of a school year, in accordance with the following:
(I) where the number of reckonable hours service given in that school year is 735 or more, 1 year of pensionable service,
(II) where 368 reckonable hours or more and 734 reckonable hours or less service is given in that school year, pensionable service is calculated in accordance with the formula:
(III) where the number of reckonable hours service given in that school year is less than 368, such of that service as calculated by applying the following to only so much of the reckonable hours so worked that comprise 10 or more hours worked in the week or each of the weeks concerned:
(g) Where the service referred to in Paragraph (c) was given on or after 27 May 1977 and before 1 September 1995:
(i) if given under a part-time pro-rata contract, such crediting shall be, in respect of a school year, in accordance with the formula:
(ii) if given under a part-time contract, such crediting shall be, in respect of a school year, in accordance with the following:
(I) where the number of reckonable hours of service given in a school year is equal or greater than 800, pensionable service in that school year is 1 year,
(II) where the number of reckonable hours of service given is equal or greater than 400 and less than 800, pensionable service is calculated by the formula:
(III) where a member who gave less than 400 reckonable hours of service in a school year, such of that service calculated by applying the following formula to only so much of the reckonable hours so worked that comprise 10 or more hours worked in the week or each of the weeks concerned:
(h) where the service referred to in subparagraph (c) was given under a part-time contract, prior to 27 May 1977—
(i) where the number of reckonable hours service given in a school year is greater than 800, 1 year of pensionable service;
(ii) where the number of reckonable hours service given in a school year is 400 or more but less than 800, one half of a year’s pensionable service, and
(iii) where the number of reckonable hours service given in a school year is less than 400, pensionable service in that school year is calculated as one half of a week for each week where 10 reckonable hours or more service is given;
(i) service given in a part-time position as an ETB Teacher before the date of commencement of scheme membership for which contributions have been paid in accordance with Article 10(2) (Contributions), the amount of service to be determined in accordance with Paragraphs (d) to (h).
(2) No member is entitled to a period of pensionable service, other than ill-health added years as provided for in Article 19 (Retirement on Medical Grounds), unless the appropriate contributions have been paid.
(3)(a) The following actual or notional pensionable service may be added to actual service in this Scheme subject to the relevant conditions, the maximum aggregate years which may be added under Paragraphs (iii) and (vi) of 10 years and the overall limit on reckonable service of 40 years—
(i) service which is pensionable (or but for the condition that it is less than the vesting period would be pensionable) under an approved pension scheme and has been transferred to this Scheme under the Transfer Networks;
(ii) notional service which a member may opt to purchase in accordance with Chapter 2 of Part 2 (Additional Voluntary Benefits: Purchase of Notional Service);
(iii) any notional service credited under Article 19 (Retirement on Medical Grounds);
(iv) in the case of a member for whom a transfer value in respect of superannuation benefits in a former employment other than service referred to in Paragraph (i) is received by this Scheme, such additional service as the amount of the transfer value will purchase on the basis of actuarial tables approved by the Minister for Public Expenditure and Reform;
(v) strike days restored under the terms of Department of Education and Science Circular Letter Pen 3/02 on payment of the appropriate contributions;
(vi) professional added years in accordance with Department of Education and Science Circular Letter 45/2000 and Department of Education and Science Circular Letter 23/05;
(vii) such additional service as may be credited by the repayment, with compound interest, of a marriage gratuity in accordance with terms approved by the Minister for Public Expenditure and Reform;
(viii) special leave without pay for a person under a contract to work in a programme funded or recognised by the organisation known as Irish Aid up to a maximum period of 2 years if the term of work under that contract is 6 months or longer and the person is a member of this Scheme at the beginning of the contract and the organisation purchases the service in accordance with Chapter 2 of this Part (Additional Voluntary Benefits: Purchase of Notional Service);
(ix) such additional service as may be credited by the repayment, with compound interest, of a gross superannuation refund received on resignation in respect of a previous period of service in accordance with terms approved by the Minister for Public Expenditure and Reform;
(x) service credited under Article 17(3);
(xi) where a member of this Part is granted special leave without pay by the Board in order to take up an appointment with an institution of the European Union and such special leave ceases by reason of his or her return to employment in a pensionable post in the Board, he or she shall be entitled to reckon as service the period of service with the E.U. institution which was actual service reckonable for the purposes of the institution’s pension scheme where—
(I) he or she is not awarded a pension, preserved pension, severance gratuity, compensation payment or any equivalent benefit from the E.U. institution, and
(II) the E.U. institution makes an agreed payment to the Board in respect of such service.
(4) Except as otherwise provided for in this Part, a period of unpaid leave of absence or of unpaid absence from service is not reckonable for pension purposes.
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paragraphs: (1) Contributions under this Part for service given after entry to the Scheme membership are:
(a) in the case of members who are not fully insured, 5% of remuneration;
(b) subject to Paragraph (c), in the case of members who are fully insured, 1.5% of remuneration and 3.5% of net remuneration;
(c) in the case of part-time members who are fully insured and limited membership applies, under the terms of Department of Education and Science Circular Letter 30/99 or Department of Education and Science Circular Letter 24/08, 1.5% of actual remuneration and 3.5% of net actual remuneration;
(d) in the case of part-time members who are fully insured and the revised arrangements for certain part-time public servants applies, under the terms of Department of Education and Science Circular Letter 25/08, 1.5% of remuneration and 3.5% of net remuneration multiplied in each case by the proportion the contract hours bear to the wholetime equivalent hours;
(e) in the case of a part-time member who pays contributions in accordance with Paragraph (c) and subsequently becomes wholetime he/she must pay the appropriate pro-rata contributions in accordance with Paragraph (d);
(f) where in respect of any members referred to in Paragraphs (a) and (b) in respect of any period that the member was not working on a full-time basis, contributions are adjusted by proportion that the number of hours worked bears to comparable whole-time hours.
(2) Contributions under this Part for service given prior to entry to Scheme membership are:
(a) in the case of members who are not fully insured—
(i) in the case of temporary whole-time service, 2.5% of historic pay for any reckonable service given up to 31 December 1985 and 5% of historic pay for any reckonable service given after that date;
(ii) in the case of reckonable part-time service, 5% of historic pay for any reckonable service;
(iii) where there is a liability for contributions under subparagraph (a)(i) or (a)(ii), he or she should receive a notification that the contributions outstanding should be paid over a specified period of time;
(iv) where the outstanding contribution is not paid within the specified period, compound interest shall be applied to any outstanding balance. Any outstanding balance including compound interest shall be deducted from any benefits payable under this Scheme.
(b) subject to Paragraph (c), in the case of members who are fully insured—
(i) in the case of temporary wholetime service or part-time service (with the exception of service under subparagraph (b)(ii)), 1.5% of actual remuneration and 3.5% of net actual remuneration calculated on the basis of actual remuneration and contributory State Pension rates applicable on the date which is three months after he or she became pensionable;
(ii) in the case of unqualified part-time teaching service prior to 1 September 2001, 1.5% of actual remuneration and 3.5% of net actual remuneration calculated on the basis of actual remuneration and contributory State Pension rates applicable on the date which is three months after the member became pensionable or the rates applicable on 20 December 2001, whichever is more favourable;
(iii) where there is a liability for contributions under subparagraph (b) (i), he or she should be given three months from the date he or she is presented with the notification to pay the necessary contributions. The member should be informed in writing that if the sum outstanding is not paid in full within the three month period, compound interest will accrue on any outstanding balance from the date the three month period expires. Any outstanding contributions, including compound interest, shall be deducted from any benefits payable under this Scheme;
(iv) where there is a liability for contributions under subparagraph (b) (ii), he or she when notified will have two months to decide on how he or she wishes to make payment. This can be done in one of three ways:—
(I) Lump Sum:
(II) Instalments:
(III) At retirement:
(c) in the case of part-time members who are fully insured and the revised arrangements for certain part-time public servants applies in accordance with Department of Education and Science Circular Letter 25/2008—
(i) in the case of temporary wholetime service or part-time service (with the exception of service under subparagraph (c) (ii), 1.5% of remuneration and 3.5% of net remuneration calculated on the basis of remuneration and the contributory State Pension rates applicable on the date which is three months after he or she became pensionable;
(ii) in the case of unqualified part-time teaching service prior to 1 September 2001, 1.5% of remuneration and 3.5% of net remuneration calculated on the basis of remuneration and contributory State Pension rates applicable on the date which is three months after the member became pensionable or the rates applicable on 20 December 2001, whichever is more favourable;
(iii) where there is a liability for contributions under subparagraph (c) (i) or (ii) or additional contributions under the revised arrangements for certain part-time public servants, he or she should be presented with the notification to pay the necessary contributions. The member should be informed in writing that he or she must pay the contributions in accordance with the time limits imposed by Department of Education and Science Circular Letter 25/2008 or if notified of contributions due on or after 1 September 2014 in accordance with the time limits imposed by Department of Education and Skills Circular Letter 62/2014;
(iv) if the full liability for contributions under subparagraph (i) and (ii) is not discharged in accordance with subparagraph (iii) the outstanding liability will be determined by the salary and contributory State Pension rates applicable on the date of payment. Any outstanding liability will be deducted from any benefits payable under this Scheme based on the salary and contributory State Pension rates applicable on the date of the payment of the benefits;
(d) where there are outstanding contributions in accordance with this Article he/she should not be required to pay more than 20% of his/her gross annual salary in any one year. If the sum outstanding exceeds the 20% threshold the period can be extended in accordance with Department of Education and Science Circular Letter 39/2009.
(3)(a) Where a member is in receipt of a reduced rate of remuneration because of absence from employment during a period in respect of which the member was in receipt of sick pay, the contributions in respect of that period will be calculated by reference to the rate of remuneration payable to him or her if he or she were not so absent.
(b) No contributions are payable during a period in respect of which a member is in receipt of Temporary Rehabilitation Remuneration.
(4)(a) Where a member who has not completed the vesting period—
(i) whose active membership of this Scheme ceases other than on medical grounds or death, and
(ii) who does not transfer his or her pensionable service in accordance with the Transfer Network,
(5) Where a person—
(a) has had contributions returned under Paragraph (4),
(b) is subsequently re-employed before 21 May 2008 as a pensionable member in this Scheme or in another Public Service Pension Scheme to which the service may be transferred, and
(i) pays such amount to the Board as would, on the date of payment or of the final payment where Paragraph (4) applies, represent the gross amount of contributions paid to him or her with, compound interest on such amount as may be specified by the Board and such rate of interest as determined by the Minister for Public Expenditure and Reform,
(c) is subsequently re-employed after 21 May 2008 as a pensionable member in this Scheme or in another Public Service Pension Scheme to which the service may be transferred, and
(i) where the period of service being restored has been given since 1 September 2001, the period will be restored through paying contributions to the Board on the basis of wholetime equivalent pay rates current at the time of payment or
(ii) where the period of service being restored has been given prior to 1 September 2001, the service will be restored by payment of such amount to the Board as would, on the date of payment or of the final payment, represent the amount of gross contributions paid to him or her with compound interest on such amount and at such rate per annum as may be specified by Board with the approval of the Minister for Public Expenditure and Reform.
(6) For the purposes of this article, the Board may at its discretion agree to accept payment of the outstanding amount concerned in more than one payment, but, unless otherwise provided for in this Article, compound interest will continue to apply on all outstanding contributions.
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paragraphs: (1) A member who is not fully insured who retires having attained the minimum pension age shall be eligible to receive a pension of an amount per annum calculated at the rate of 1/80th of his or her pensionable remuneration at retirement for each year of pensionable service.
(2) Subject to Paragraphs (3) and (4), a member who is fully insured and has a pension in payment on or after 1 January 2004, or retires on or after that date having completed the vesting period and having attained the minimum pension age, shall be eligible to receive a pension of an amount per annum calculated in accordance with the formula:
(3) Where a former member who was fully insured and who had an entitlement to a pension prior to 1 January 2004, that pension in respect of any period in payment prior to 1 January 2004 is calculated as 1/80th of his or her net pensionable remuneration at retirement for each year of pensionable service.
(4) Where a member or former member has Limited Membership the pension is calculated as 1/80th of his or her net pensionable remuneration at retirement for each year of pensionable service.
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paragraphs: (1) A member who retires having attained the minimum pension age shall be eligible to receive a lump sum calculated at the rate of 3/80th of pensionable remuneration for each year of pensionable service subject to a maximum of 120/80th.
(2) Where a general increase in pay becomes effective within a period of 3 months following the member’s 65th birthday and the former member who has opted to retire on his or her 65th birthday is alive on the date the increase becomes effective, the lump sum determined under Paragraph (1) may be adjusted to take into account the pensionable remuneration which would have applied on the date such general increase becomes effective.
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paragraphs: (1) If the person who has been granted a pension and lump sum dies and the aggregate amount of—
(a) pension paid or payable (including any amount which would have been payable had the provisions of Article 60, (Employment subsequent to Resignation or Retirement) or Article 61 (Re-employment of a Pensioner by a Public Service Body) not applied, and
(b) the lump sum (before any deductions are made for non-periodic contributions in respect of survivor’s benefits or other contributions deducted from the lump sum) is less than the gratuity which would have been granted to his or her legal personal representative, had the former member died on the date of his or her retirement if calculated in accordance with Article 21(1)(a), (Death Gratuity on Death in Service), the legal personal representative shall be eligible to receive a gratuity equal to the deficiency.
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paragraphs: (1) Where a member ceases to be an active member after completing the vesting period before preserved pension age other than—
(a) on retirement on medical grounds with immediate pension, having completed the ill-health vesting period or
(b) not having completed the ill-health vesting period and having opted in writing for the gratuities under Article 19(2), (Retirement on Medical Grounds),
(i) he or she does not receive any other benefit in respect of the service which gave rise to preserved pension or lump sum, and
(ii) that service is not reckoned for pension purposes by him or her in another employment in any public service pension scheme.
(2) Where a member to whom Paragraph (1) applies and provided that member became a Part 2 member before 1 February 1995, he or she may, in writing, waive the entitlement to preserved pension and preserved lump sum and apply to have his or her superannuation contributions returned to him or her by the Board. On receipt of the member’s application, the Board shall return the relevant contributions to the former member less an amount equal to income tax or any other statutory liability and the Board shall not grant any other benefit to or in respect of the former member.
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paragraphs: (1) A preserved pension shall be the amount which would have been awarded to the former member under Article 11 (Pension Calculation on Retirement) if he or she had attained minimum pension age on the date of resignation, as adjusted in accordance with Article 68 (Adjustment to Pensions) in the interval between the date of resignation and the date of attaining preserved pension age.
(2) A preserved pension shall be awarded to the former member on attaining preserved pension age and on application being made by him or her. Where the former member dies on or after attaining the preserved pension age without having applied for the preserved pension, an amount equal to the preserved pension which would have been payable between the preserved pension age and the date of death shall be payable to the legal personal representative of the former member on valid application being made.
(3) Where a person to whom Paragraph (1) applies incurs permanent ill-health and satisfies the Board that, if still serving, he or she would be eligible to retire on medical grounds under Article 19(7), (Retirement on Medical Grounds) then a preserved pension and preserved lump sum may be paid, without the award of ill-health added years, with effect from the date on which the Board is so satisfied, but not earlier than the date of the receipt by the Board of the former member’s application.
(4) Where a preserved pension is granted to a person in accordance with Paragraph (3), the Board may, at any time after the person is awarded the pension and before the person has reached the preserved pension age, review or further review the matter and upon such reviews—
(a) where the pension is being paid and the Board is satisfied that, had the application been made at the date of the review (or further review), such application would not have been granted, the Board shall grant no further payments of pension, from the date of the review, until the person attains the preserved pension age, or
(b) where the payment of the pension has ceased in accordance with Paragraph (a), and the Board is satisfied that, had such application been made at the date of the further review the application would have been allowed, payment of the pension shall be recommenced, from the date of the further review.
num: 16
paragraphs: (1) The amount of a preserved lump sum or preserved death gratuity shall be the amount which would have been awarded to the former member under Article 12 (Lump Sum Calculation on Retirement) if he or she had attained minimum pension age on the date of resignation, as adjusted by reference to Article 68 (Adjustment to Pensions) in the interval between the date of resignation and the date—
(a) on which he or she attains the preserved pension age, in the case of a preserved lump sum, or
(b) of his or her death before preserved pension age, in the case of a preserved death gratuity.
(2) A lump sum shall be awarded to the former member on attaining preserved pension age and on application being made by him or her or in the event that he or she dies before reaching that age, a preserved death gratuity shall be payable in respect of the member on application by his or her legal personal representative.
17. (1)(a) A new entrant who is entitled to preserved benefits payable at age 60 in respect of earlier service as a member, or
(b) a fully insured member who is entitled to preserved benefits as a member during which service he or she was not fully insured,
(i) payment of the preserved pension not commencing before the date on which his or her membership of the Scheme ceases,
(ii) in the event of death in service, for the purposes of Article 21(1)(a), (Death Gratuity on Death in Service) actual annual remuneration is reduced by an amount calculated as 3/80th of pensionable remuneration, as adjusted in accordance with Article 68 (Adjustment to Pensions), at date of death for each year of earlier service as a scheme member, and
(iii) in the event of death in service, the aggregate of the preserved death gratuity and the death gratuity shall not exceed the amount of gratuity calculated on the basis of 40 years pensionable service.
(2) In the absence of receipt of a valid option under Paragraph (1), the Board will pay the benefits due on the basis of the aggregate of the 2 periods of service.
(3) In accordance with the PCW (Programme for Competitiveness and Work) agreement, where a member of this Part who is not fully insured had a period of actual service which was given by him or her in a Secondary, Community or Comprehensive school, where
(a) the service was not pensionable at the time, and
(b) he or she was fully insured during that period of service,
num: 18
paragraphs: (1) This Article shall be deemed to have come into operation on 1 April 2004.
(2)(a) In this Article—
(3) Where—
(a) on or after 1 April 2004, a member, having completed the vesting period, resigns and on the date on which that resignation has effect he or she has not attained the preserved pension age but has attained or will have attained the specified age, and
(b) before the date on which that resignation has effect, the member had applied in writing to the Board to have his or her pension and lump sum benefits paid with effect from that date, and
(c) the Board agrees to those benefits being so paid,
(4) In this Article, a reference to an application for cost neutral early retirement being granted is a reference to such an application that is made, and which is granted, in accordance with the relevant circular.
(5) Subject to Paragraphs (9) to (11), where an application for cost neutral early retirement by a member is granted, the amount of lump sum and pension payable to the member shall be the amount, if any, arrived at by the formula:
(6) TABLES
(7) Where an application for cost neutral early retirement by a member is granted, the relevant actuarial reduction factor shall apply for the lifetime of the payment of the pension and the member shall not be entitled to receive a preserved pension on reaching the preserved pension age.
(8) Where an application for cost neutral early retirement by a member is granted, a supplementary pension in accordance with Article 20 (Supplementary Pension) may be payable to the former member but not before reaching his or her preserved pension age.
(9) Where a member, who is not a new entrant, is purchasing notional service in accordance with Chapter 2 of this Part (Additional Voluntary Benefits: Purchase of Notional Service in this Scheme) on the basis of retiring on attaining 65 years of age and his or her application for cost neutral early retirement is granted then, in determining pensionable service for the purpose of the formula specified in Paragraph (5), the notional purchase actuarial reduction factors appropriate to retirement at 60 years of age shall be applied to the proportionate amount of notional service purchased at the time of resignation or, where purchase is being made by way of lump sum, the amount of notional service contracted for, and that figure shall be added to actual pensionable service.
(10) Where a member, other than a person to whom Paragraph (1) applies, is purchasing notional service in accordance with Chapter 2 of this Part (Additional Voluntary Benefits: Purchase of Notional Service in this Scheme) and his or her application for cost neutral early retirement is granted then, in determining pensionable service for the purpose of the formula specified in Paragraph (5), the proportionate amount of notional service purchased at the time of resignation or, where purchase is being made by way of lump sum, the amount of notional service contracted for, shall be added to actual pensionable service.
(11) Where a person who has been awarded Professional Added Years opts for cost neutral early retirement two reductions will apply. Firstly, the appropriate reduction arrangements (under the relevant Added Years Scheme) which apply in the case of termination of service below minimum pension age will apply. Secondly, the resultant service (if any) will then be added to actual service and the relevant cost neutral early retirement factor in the relevant Table in Paragraph 6 will be applied to the preserved benefits derived from the aggregate service.
(12) Notwithstanding anything in Article 9(3)(a)(i), (Pensionable Service), where a person retires on foot of an application for cost neutral early retirement that has been granted and subsequently is appointed to a pensionable post, pensionable service in respect of which that application was granted shall not be reckonable for the purposes of calculating pensionable service on his or her future retirement or for transferring service in accordance with the Transfer Network.
num: 19
paragraphs: (1) A member who has completed at least one year’s actual pensionable service and less than the vesting period who ceases to be an active member on retirement on medical grounds in accordance with Paragraph (7) shall be eligible to receive a gratuity of 1/12th of pensionable remuneration at retirement for each year of pensionable service.
(2) A member who has completed the vesting period but not the ill-health vesting period who ceases to be an active member on retirement on medical grounds in accordance with Paragraph (7) shall be eligible to receive a gratuity of 1/12th of pensionable remuneration for each year of pensionable service and, in addition, a gratuity equal to 3/80th of pensionable remuneration for each year of pensionable service, provided the member opts in writing to accept such gratuities in lieu of any preserved benefits under the scheme.
(3) A member who has completed the ill-health vesting period and who ceases to be an active member on retirement on medical grounds in accordance with Paragraph (7), may have a period of notional service (to be referred to as “ill-health added years”) as provided for in Paragraph (4), added to his or her pensionable service and have pension and lump sum payable from a date as determined by the Board.
(4) The ill-health added years shall be calculated as follows—
(a) a member whose actual pensionable service is between 5 and 10 years will be allowed an equivalent amount of ill-health added years, provided such added years does not exceed the additional amount of pensionable service the member would have had, if he or she served to age 65 or, if earlier, the date on which the member’s contract of employment would expire;
(b) a member whose actual pensionable service is between 10 and 20 years will be allowed the more favourable of—
(i) added years equal to the period by which 20 years exceeds the member’s actual pensionable service, provided such added years does not exceed the additional amount of pensionable service the member would have had if he or she had served to 65 or, if earlier, to the date on which his or her contract of employment would expire; or
(ii) 6years and 243 days, the added years not to exceed the additional amount of pensionable service the member would have had if he or she served to age 60 or, if earlier, to the date his or her contract of employment would expire;
(c) A member who has more than 20 years of actual pensionable service at retirement will be allowed added years, whichever is the lesser of—
(i)6 years and 243 days, or
(ii) the amount of additional service the member would have had, if he or she had served to age 60, or, if earlier, to the date on which his or her contract of employment would expire.
(5) Where there is a limit stipulated for the total amount of added years in Paragraph 4 by reference to potential service to age 60 or 65, such years will be calculated in respect of job-sharing or part-time members as provided for in Department of Public Expenditure and Reform Circular 11/2012.
(6) In calculating added years under Paragraph (4), service which is transferred under Article 9(3)(a)(i) (Pensionable Service) or in respect of which an application to transfer has been received by the Board shall be taken into account by the Board as if it was actual pensionable service.
(7) Subject to the provision of the retirement procedures of the Board, as approved from time to time by the Minister, where a member ceases to be an active member on retirement on medical grounds, a benefit under this Article shall only be paid where the following conditions are met—
(a) Medical evidence must be supplied, in relation to which the Board must be satisfied that the member is incapable due to infirmity of mind or body of discharging the duties of his or her post and that the infirmity is likely to be permanent. The member must, when requested by the Board, undergo examination by a registered medical practitioner and his or her case must be assessed by an Occupational Physician nominated by the Minister. The Occupational Physician will make a recommendation to the Board based on the evidence available;
(b) the retirement must be wholly due to the infirmity;
(c) the infirmity must not be caused by the member’s own fault or negligence;
(d) the member must not have made a false declaration about his or her health nor have supressed a material fact about his or her health when applying to take up a post in the Board;
(e) the decision to approve an application for retirement on medical grounds is made by the Board based on the recommendation of the Occupational Physician.
(8) Where any of the conditions in Paragraph 7 are not met, Articles 11 (Pension Calculation on Retirement) and 12 (Lump Sum Calculation on Retirement) or Articles 14 (Preservation of Benefits), 15 (Preserved Pension Calculation including Preserved Pension payable on Medical Grounds), 16 (Preserved Lump Sum or Preserved Death Gratuity) or 18 (Cost Neutral Early Retirement), shall apply, as appropriate, in lieu of benefits under this Article.
(9)(a) An ETB Teacher who ceases to be an active member on retirement on medical grounds and is in receipt of ill-health retirement pension benefit, may from time to time be required by the Minister or the Board to submit medical evidence of the continued existence of the ill-health, and may be required to attend for medical examination.
(b) Prior to taking up any teaching post, following application for and provisional appointment to such a post in the case of a former member to whom Paragraph (a) applies, he or she must submit fresh medical evidence to the Occupational Physician nominated by the Board.
(c) If the Occupational Physician deems the ETB Teacher medically fit to teach,
(i) pension benefits in payment will cease immediately on taking up a post under Paragraph (b),
(ii) future pension and lump sum benefits will be based on actual service and will not include the notional ill-health added years in the calculation and
(iii) the lump sum awarded on subsequent retirement will be reduced by the amount of the lump sum paid on the occurrence of the first retirement;
(d) If a member fails or refuses to submit medical evidence of the continued existence of the ill-health and/or attend for medical examination the pension benefits in payment will cease.
num: 20
paragraphs: (1) This Article refers to a member who—
(a) is fully insured as a member of this Scheme, or,
(b) whose pension is calculated on a combination of service provided when the person was not fully insured and of service provided when the person was fully insured under this Scheme, and
(2) Where a member to whom Paragraph (1) applies—
(a) for reasons outside of his or her control, fails to qualify for a Social Welfare Benefit or qualifies for a Social Welfare benefit at a reduced rate,
(b) is unemployed and
(c) other than a person in receipt of a pension under Article 19 (Retirement on Medical Grounds), has reached the minimum pension age or, in the case of a member in receipt of a pension under Article 18 (Cost Neutral Early Retirement), the preserved pension age,
(3) The amount of supplementary pension payable shall be the amount, if any, arrived at by the formula:
(4) A member who is in receipt of a supplementary pension under this Article, is obliged to inform the Board if circumstances change which would affect his or her eligibility for a supplementary pension or which would impact on the amount of supplementary pension for which he or she is eligible.
(5) The Board shall review supplementary pensions in payment periodically and shall confirm whether or not a supplementary pension should continue in payment and the rate of such payment (if any).
num: 21
paragraphs: (1) Subject to Article 17 (Split Pensions in this Scheme), if a member dies while an active member, his or her legal personal representative shall, subject to Paragraph (3), be eligible to receive a death gratuity which will be the greater of—
(a) his or her actual annual remuneration payable at date of death, or
(b) the lump sum that would have been payable had the member retired on medical grounds on the date of his or her death,
(2) Notwithstanding the provisions of Paragraph (1), the gratuity may, in respect of an ETB Teacher who dies in service on or after 1 January 1986 and who is married or in a civil partnership at date of death, be granted at the discretion of the Board, with the approval of the Minister, but subject to Paragraph (3), to the spouse or civil partner, as appropriate.
(3) Payment of a Death Gratuity under this Article is subject to compliance with the requirements of the Office of the Paymaster General.
num: 22
paragraphs: A member who retires may surrender a portion of their pension to a civil partner, spouse or specified dependant in accordance with the terms and conditions approved by the Minister from time to time with the consent of the Minister for Public Expenditure and Reform.
num: 23
paragraphs: (1) Where a member is injured—
(a) in the actual discharge of his or her duty, and
(b) without his or her own default, and
(c) by some injury attributable solely to the nature of his or her duty,
(2) Where an allowance is granted under this Article to, or in respect of, an injured person and there is also payable to, or in respect of him or her, all or any of the following:
(a) any other pension, allowance or temporary rehabilitation remuneration payable by the Board,
(b) any lump sum or gratuity so payable,
(c)(i) any amount so payable by way of compensation under section 97 of the Social Welfare Consolidation Act 2005 , or by way of injury benefit or disablement benefit under Chapter 13 of Part 2 of the Social Welfare Consolidation Act 2005 ,
(ii) State Pension (contributory), retirement pension, invalidity pension, illness benefit, disability benefit or unemployment benefit, and
(d) where he or she has died, any pension payable to his or her spouse or civil partner under Chapter 13 of Part 2 of the Social Welfare Consolidation Act 2005 ,
num: 24
paragraphs: (1) This Chapter shall be deemed to have come into operation on 27 May 1977.
num: 25
paragraphs: (1) For the purposes of this Chapter—