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STATUTORY INSTRUMENTS. S.I. No. 292 of 2015 EDUCATION AND TRAINING BOARD TEACHERS SUPERANNUATION SCHEME PDF
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1 STATUTORY INSTRUMENTS. S.I. No. 292 of 2015 EDUCATION AND TRAINING BOARD TEACHERS SUPERANNUATION SCHEME 2015
2 2 [292] S.I. No. 292 of 2015 EDUCATION AND TRAINING BOARD TEACHERS SUPERANNUATION SCHEME 2015 Table of Contents Part 1 Article Citation and General Interpretation 1. Citation 2. Interpretation 3. Commencement (Part 2) Part 2 Members Personal Pension Provisions Chapter 1 Members Main Personal Pension Provisions 4. Scheme Membership and Access to Scheme Membership 5. Pensionable Remuneration 6. Qualifying Conditions for Benefits 7. Minimum Pension Age 8. Preserved Pension Age 9. Pensionable Service 10. Contributions 11. Pension Calculation on Retirement 12. Lump Sum Calculation on Retirement 13. Balancing Gratuity on Death in Retirement 14. Preservation of Benefits 15. Preserved Pension Calculation including Preserved Pension payable on Medical Grounds 16. Preserved Lump Sum or Preserved Death Gratuity 17. Split Pensions in this Scheme 18. Cost Neutral Early Retirement
3 [292] Retirement on Medical Grounds 20. Supplementary Pension 21. Death Gratuity on Death in Service 22. Surrender of Portion of Pension 23. Gratuity or Allowance in Case of Injury Chapter 2 Additional Voluntary Benefits: Purchase of Notional Service in this Scheme 24. Purchase of Notional Service commencement 25. Purchase of Notional Service interpretation 26. Purchase of Notional Service application of Chapter Purchase of Notional Service General Conditions 28. Purchase Conditions for Specific types of Contracts 29. Purchase provisions for job-sharing and part-time members 30. Purchase provisions relating to leave without pay 31. Provisions for payment of unpaid purchase contributions during a Periodic Purchase Agreement 32. Provisions for Periodic or Lump Sum Purchase of Notional Service 33. Crediting of Purchased Service 34. Refunds of Purchase Contributions in certain circumstances (Chapter 2) 35. Transitional Arrangements Part 3 Survivors and Children s Benefits Chapter 1 Current Survivors and Children s Contributory Pensions Provisions 36. Commencement (Chapter1) 37. Interpretation (Chapter 1) 38. Membership (Chapter 1) 39. Power to grant Survivors and Children s Pensions (Chapter 1) 40. Survivors Pensions Calculation (Chapter 1)
4 4 [292] 41. Survivors Pensions Grant and Payment (Chapter 1) 42. Children s Pensions Beneficiaries (Chapter 1) 43. Children s Pensions Rate and Mode of Payment (Chapter 1) 44. Periodic Contributions (Chapter 1) 45. Refund of Contributions (Chapter 1) 46. Former Members returning to Membership (Chapter 1) 47. Non-Periodic Contributions (Chapter 1) Chapter 2 Survivors and Children s Contributory Pension Provisions (Closed Scheme) introduced in Commencement (Chapter 2) 49. Interpretation (Chapter 2) 50. Membership (Chapter 2) 51. Power to grant Survivors and Children s Pensions (Chapter 2) 52. Survivors Pensions Calculation (Chapter 2) 53. Survivors Pensions Grant and Payment (Chapter 2) 54. Children s Pensions Beneficiaries (Chapter 2) 55. Children s Pensions Rate and Mode of Payment (Chapter 2) 56. Periodic Contributions (Chapter 2) 57. Refund of Contributions (Chapter 2) 58. Former Members returning to Membership (Chapter 2) 59. Non- Periodic Contributions (Chapter 2) Part 4 General Provisions 60. Employment subsequent to Resignation or Retirement 61. Re-employment of a Pensioner by a Public Service Body 62. Prohibition on Duplication of Benefits 63. Application for Benefits 64. Obligation to pay Benefits
5 [292] Periodic Declaration 66. Application for Refunds 67. Assignments 68. Adjustment to Pensions 69. Cesser or Reduction of Benefits 70. Appeals 71. Repayment of Pensions overpaid 72. Treatment of Earlier Service 73. Confirmation of certain matters 74. Revocations (Table) Schedules Schedule 1. Purchase of Notional Service Tables and Actuarial Reduction Tables for Purchase of Notional Service Schedule 2. Limits on the Amounts of Service which may be purchased
6 6 [292] S.I. No. 292 of 2015 EDUCATION AND TRAINING BOARD TEACHERS SUPERANNUATION SCHEME 2015 I, JAN O SULLIVAN, Minister for Education and Skills, with the consent of the Minister for Public Expenditure and Reform, in exercise of the powers conferred on me by section 2 and section 5 of the Local Government (Superannuation) Act 1980 (No. 8 of 1980) and the Order entitled Vocational Education Superannuation Schemes (Transfer of Departmental Administration and Ministerial Functions) Order, 1998 S.I. No. 362/1998, hereby make the following scheme: Part 1 Citation and General Interpretation Citation 1. This Scheme may be cited as the ETB Teachers Superannuation Scheme Interpretation 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); 1956 Scheme Members means members of the 1956 Scheme who did not opt to become members of Part 2 of this Scheme, under Article 4(4)(a); 2004 Act means the Public Service Superannuation (Miscellaneous Provisions) Act 2004 (No. 7 of 2004); 2010 Act means the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (No. 24 of 2010); 2012 Act means the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 (No. 37 of 2012); age limit means the maximum age, stipulated by the Minister with the consent of the Minister for Public Expenditure and Reform, to which pensionable service may accrue; active member means a member who has not terminated his or her employment or has not had his or her employment terminated with the Board or Institute through resignation, retirement, dismissal or death and active membership shall be construed accordingly, provided that a period of active membership while on unpaid absence or on Temporary Rehabilitation Remuneration shall not reckon as Notice of the making of this Statutory Instrument was published in Iris Oifigiúil of 14th July, 2015.
7 [292] 7 pensionable or qualifying service for any scheme benefit including qualifying service as defined in Article 7 (Minimum Pension Age); actual remuneration means in the case of a person in Limited Membership, the actual salary and actual allowances received from time to time by the member or former member while working on a part-time basis; actual pensionable service means service as defined in Article 9 but excluding notional service as defined at Article 9(3)(a)(ii),(iii),(iv), (vi) and (viii); adoption order means an order for the adoption of a child made before the establishment day for the Adoption Authority of Ireland, by An Bord Uchtála under the Adoption Acts 1952 to 1998, or on or after the establishment day for the Adoption Authority of Ireland, by that Authority under the Adoption Act 2010; allowances means such allowances, expressed on a wholetime basis, in the nature of pay, lawfully determined or lawfully approved by the Board, which are designated as pensionable by the Minister with the consent of the Minister for Public Expenditure and Reform, but excluding any sums paid in respect of overtime, commission, gratuity, special fees, travelling allowance, subsistence allowance and the like, the money equivalent of any emolument or benefit in kind (including motor car or other vehicle) or payment toward or in respect of such emoluments; approved pension scheme means a pension scheme or an organisation that provides a pension scheme that has been designated by the Minister for the Environment, Community and Local Government or the Minister for Public Expenditure and Reform for the purpose of transferring service between pension schemes; Board means, on or after 1 July 2013, an Education and Training Board established under section 9 of the Education and Training Boards Act 2013 (No. 11 of 2013) and prior to that date a Vocational Education Committee; Chaplain means a person employed in a designated community college on a fulltime basis in an ex-quota post approved by the Minister, in accordance with the model lease agreement for designated community colleges; civil partner means a civil partner within the meaning of the 2010 Act; compound interest means- (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,
8 8 [292] (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; compulsory retirement age means, other than in the case of new entrants, the age attained by the member on the last day of the school year in which the member attains 65 years of age; contributory State Pension means the maximum personal rate of State Pension (Contributory) payable under the Social Welfare Acts from time to time to a single person excluding any addition that is payable on age grounds, or by virtue of the recipient living alone, or in respect of a qualified adult or child dependent; contributory survivor s pension means the Widow s, Widower s or surviving Civil Partner s (Contributory) Pension payable under the Social Welfare Acts; Cost Neutral Early Retirement has the meaning given in Article 18(2); deceased member has the meaning given in Article 39 and Article 51 (Power to Grant Survivors and Children s Pensions); deceased s pension has the meaning given in Article 40 and Article 52 (Survivors Pensions Calculation); death gratuity has the meaning given in Article 21; earlier service has the meaning given in Article 72; ETB Teacher means a teacher in accordance with the terms of the Education Act 1998 (No. 51 of 1998) and the Teaching Council Act 2001 (No. 8 of 2001) as appropriate, who is employed by a Board to teach in an approved post, funded by the Oireachtas, and appointed by that Board on the basis of having the required qualifications and experience for the post; ETB Teacher includes Pro-rata Parttime teachers (PRPTT) formerly called Eligible Part-time teachers; former member means a person who, having ceased to be an active member, is entitled to or is in receipt of retirement benefits under this Scheme or is entitled to claim at some future date retirement benefits under this Scheme; fully insured in this scheme means having employment in respect of which the person concerned is an employed contributor within the meaning of section 12(1) of the Social Welfare Consolidation Act 2005 (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,
9 [292] 9 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; historic pay has the meaning given in Article 10(2); ill-health vesting period means, in relation to retirement on medical grounds, the equivalent of 5 years wholetime actual pensionable service or, for any retirement that takes place on or after 1 August 2012, 5 years in pensionable service whether whole-time or part-time; job-sharer means a whole-time employee who, under an arrangement which has been approved by the Minister with the consent of the Minister for Public Expenditure and Reform, works 50% of the standard hours of the wholetime post; lawfully adopted child means a child adopted by a Scheme member or former Scheme member (whether alone or jointly with any other person) either in pursuance of an adoption order or in accordance with the law of a country or territory other than the State and recognised by the law of the State as valid; Limited Membership means terms which are applicable to a part-time member who being a fully insured member of Part 2 prior to 21 May 2008, does not exercise an option to have or is not eligible to have pro-rata terms applied to him or her under the terms of Department of Education and Science Circular Letter 25/08 and such a person shall be known as a Limited Scheme Member; Local Government Superannuation Code means any scheme or regulation made under the Local Government (Superannuation) Act 1980 (No. 8 of 1980) other than the Local Government (Superannuation) (Gratuities) Regulations 1984 (as amended) or the provisions of Part V of the Local Government (Superannuation) (Consolidation) Scheme 1998; lump sum means an amount, other than pension, calculated in accordance with this Scheme and due as a consequence of retirement, or resignation of the member; lump sum payment means a once off payment in respect of superannuation contributions or the purchase of notional service; medical grounds shall be construed in accordance with Article 19(7); member has the meaning given in section 2 of the Pensions Act 1990, that is, in relation to this Scheme, any person who, having been admitted to membership under the rules of the Scheme, remains entitled to any benefit under the Scheme. It includes an active member, a former member and a pensioner; minimum pension age has the meaning given in Article 7; Minister means the Minister for Education and Skills or any of his or her predecessors;
10 10 [292] new entrant has the meaning given in section 2 of the 2004 Act; net actual remuneration means in relation to a person in Limited Membership, the amount by which the actual remuneration of such Scheme member exceeds twice the rate of contributory State Pension payable from time to time; net pensionable remuneration in relation to a Scheme member, means the amount by which the pensionable remuneration of such Scheme member exceeds twice the rate of contributory State Pension payable from time to time; net remuneration in relation to a Scheme member, means the amount by which the remuneration of such Scheme member exceeds twice the rate of contributory State Pension payable from time to time; net pensionable remuneration (survivor s benefits) means the amount by which pensionable remuneration exceeds the rate of contributory State Pension payable on the last day of pensionable service; net salary in relation to a Scheme member, means the amount by which the salary of such Scheme member exceeds twice the rate of contributory State Pension payable from time to time; non-periodic contributions has the meaning assigned to it in Article 47 and Article 59; part-time employee means an employee who works less than the standard hours of a comparable employee in a whole-time post; pension means the benefit or benefits, other than any lump sum, payable periodically (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, but does not include payments, or so much of any payment, paid solely in respect of any injury caused as a result of such service; pensionable allowance shall be construed in accordance with Article 5; pensionable remuneration has the meaning given in Article 5(1); pensionable post means, subject to the approval of the Minister with the consent of the Minister for Public Expenditure and Reform, a post or position which- (a) is declared in the conditions of service attaching to the post to be a pensionable post for the purposes of this Scheme
11 [292] 11 (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; pensionable service has the meaning given in Article 9; pension adjustment order means an order made by the court under section 12 of the Family Law Act 1995, section 17 of the Family Law (Divorce) Act 1996 or section 121 or 187 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010; pensioner means a member who is in receipt of a benefit under this scheme; Pension Scheme in relation to this Scheme, is an occupational pension scheme for the provision of pension and lump sums on the terms set out in these Regulations; Pensions Ombudsman Regulations means the Pensions Ombudsman Regulations 2003 to 2007 including any enactment or regulation which amends or extends or may amend or extend any or all of those regulations; periodic contributions has the meaning assigned to it by Article 44 and Article 56; personal rate in relation to a contributory Social Welfare Benefit, means the rate of such benefit payable under the Social Welfare Acts to a single person excluding any addition that is payable on age grounds, or by virtue of the recipient living alone, or in respect of a qualified adult or child dependent and maximum personal rate shall be construed accordingly; preserved death gratuity has the meaning given in Article 16; preserved lump sum has the meaning given in Article 14 and Article 16; preserved pension has the meaning given in Article 14 and Article 15; preserved pension age has the meaning given in Article 8; pre-service training has the meaning given in Article 7 (Minimum Pension Age); PRPTT means pro-rata part-time teacher formerly called Eligible Part-time teacher; public service body has the meaning given in section 5 of the 2012 Act; public service pension scheme has the meaning given in Section 1(1) of the 2004 Act; reckonable service means pensionable service; reduced rate, in relation to any Social Welfare benefit, means the personal rate of such benefit if that rate is less than the rate of contributory State Pension;
12 12 [292] remuneration means the aggregate of salary and allowances (multiplied by in the case of weekly allowances); salary means the annual wholetime equivalent basic rate of remuneration, excluding allowances, payable from time to time as lawfully determined or lawfully approved by the Board with the approval of the Minister and approved as pensionable by them, within guidelines issued by the Minister for Public Expenditure and Reform, excluding any sums in respect of overtime, commission, gratuity, special fees, travelling allowance, subsistence allowance and the like, the money equivalent of any emolument or benefit in kind (including motor car or other vehicle) or any payment toward or in respect of such emoluments; school year means a year beginning on the first day of September and ending on the following thirty first day of August; Social Welfare Acts means the Social Welfare Acts 1981 to 2013 including any enactment which amends or extends any or all of those Acts and any Regulation, Warrant or Order made under those Acts as amended; Social Welfare Benefit means State Pension (Contributory), State Pension (Transition); Illness Benefit, Invalidity Pension or Jobseekers Benefit payable under the Social Welfare Acts or any equivalent contributory benefit, by whatever name called, substituted for any of those benefits in any future enactment amending the Social Welfare Acts; spouse means a partner to a marriage recognised at a given time by the law of the State as valid; supplementary pension has the meaning given in Article 20; survivor s pension has the meaning given in Part 3; survivor s supplementary pension shall be construed in accordance with Article 41(6) (Survivors Pensions Grant and Payment); temporary rehabilitation remuneration means a payment made, in certain circumstances, by the Board to a member who is on sick leave. Any period in respect of which the member is in receipt of such a payment does not constitute pensionable service in this Scheme and the payment does not constitute remuneration for the purposes of this Scheme; transfer network means the Public Service Transfer Network or the Local Government Transfer Network under the Local Government Superannuation Code which provides for the transfer of service between participating public service pension schemes under certain conditions; transfer value payment means (a) a payment calculated in accordance with such tables approved and in such manner as is determined by the Minister for Public Expenditure
13 [292] 13 and Reform or the Minister for the Environment, Community and Local Government under the Local Government Code, or (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, as appropriate; vesting period means for any period ending after 1 June 2002, 24 months service as an active member, whether wholetime or part-time; for any period ending on or after 30 June 1976 and before 2 June 2002, 5 years actual pensionable service and for any period ending before 30 June 1976, 10 years actual pensionable service. A member shall be regarded as having completed the vesting period if for any period ending after 1 June 2002 (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; years means a figure determined by the formula A + (B/365), where A is the number of completed years in the period in question and B is any number of days additional to the completed number of years in that period, and year shall be construed accordingly. Part 2 Members Personal Pension Provisions Commencement (Part 2) 3. This Part shall be deemed to have come into operation on 27 May Chapter 1 Members Main Personal Pension Provisions Scheme Membership and Access to Scheme Membership 4. (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.
14 14 [292] (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 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 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. In this Paragraph, pre-1987 status in respect of an ETB Teacher means a teacher who has been in regular part-time service with a Board from a date prior to 1 September 1987, and satisfied the service criteria. (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.
15 [292] 15 (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. Pensionable Remuneration 5. (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 parttime 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
16 16 [292] 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: where (AxB) 1095 A is the annual rate of the allowance on the last day of pensionable service and B is the number of days during the last 3 years of pensionable service in respect of which the allowance was payable. (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.
17 [292] 17 (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 school year for fulfilling the commitment. Qualifying Conditions for Benefits 6. (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. Minimum Pension Age 7. (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. For the purposes of this Article: qualifying service means a period in service as an active member in paid employment, whether wholetime or part-time plus, on or after 31 July 1996, credit for pre-service training. The credit for pre-service training is two years in the case of an ETB Teacher with a pre-service training period of 4 full-time years and one year in the case of an ETB Teacher with a pre-service training period of 3 full-time years, provided that a period of actual pensionable service may not be taken into account in calculating credit for pre-service training.
18 18 [292] pre-service training means the minimum period in which the essential required training and/or qualification for the teaching post can be gained. Preserved Pension Age 8. (1) The preserved pension age is age 65 for new entrants and age 60 for all other members. Pensionable Service 9. (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: Formula for purposes of paragraph 9(1)(d)(i) A x B where A is the number of hours the member has contracted to work in each week in the school year concerned and B is the number of days for which the contract is held excluding periods of unpaid leave. Where the contracted hours are less than wholetime, any additional pensionable part-time reckonable hours should be calculated in accordance with Paragraph (d) (ii) subject to a maximum of one year s credit for each year of service;
19 [292] 19 (ii) if given under a part-time contract, such crediting shall be, in respect of a school year, in accordance with the formula: Formula for purposes of paragraph 9(1)(d)(ii) where A is the number of reckonable hours worked in the school year concerned; A 735 (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: Formula for purposes of paragraph 9(1)(e)(i) A x B where A is the number of hours the member has contracted to work in each week in the school year concerned and B is the number of days for which the contract is held excluding periods of unpaid leave. Where the contracted hours are less than wholetime, any additional reckonable part-time hours should be calculated in accordance with Paragraphs (e) (ii) subject to a maximum of one year s credit for each year of service. (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: Formula for purposes of paragraph 9(1)(e)(ii)(I) A 1148 where A is the number of hours worked in the school year concerned, subject to a maximum of one year s credit for each year of service. (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
20 20 [292] that comprise 9 or more hours in the week or each of the weeks concerned: Formula for purposes of paragraph 9(1)(e)(ii)(II) A 1148 where A is the number of hours set out in this subparagraph (II); (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: Formula for purposes of paragraph 9(1)(f)(i) A x B where A is the number of hours the member has contracted to work in each week in the school year concerned and B is the number of days for which the contract is held excluding periods of unpaid leave. Where the contracted hours are less than wholetime, any additional pensionable part-time reckonable hours should be calculated in accordance with Paragraph (f) (ii) subject to a maximum of one year s credit for each year of service; (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: Formula for the purposes of paragraph 9(1)(f)(ii)(II) where A is the number of reckonable hours service given in accordance with this subparagraph (II); A 735 (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:
21 [292] 21 Formula for the purposes of paragraph 9(1)(f)(ii)(III) where A is the number of reckonable hours service given in accordance with this subparagraph (ii)(iii) A 735 (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: Formula for the purposes of paragraph 9(1)(g)(i) A x B where A is the number of hours the member has contracted to work in each week in the school year concerned and B is the number of days for which the contract is held excluding periods of unpaid leave. Where the contracted hours are less than wholetime, any additional pensionable part-time reckonable hours should be calculated in accordance with Paragraph (g) (ii) subject to a maximum of one year s credit for each year of service; (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: Formula for the purpose of paragraph 9(1)(g)(ii)(II) where A is the number of hours set out in this subparagraph (ii)(ii), A 800 (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:
22 22 [292] Formula for the purpose of paragraph 9(1)(g)(ii)(III) A 800 where A is the number of hours set out in this subparagraph (ii)(iii); (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 illhealth added years as provided for in Article 19 (Retirement on Medical Grounds), unless the appropriate contributions have been paid. Transferred Service and Additional Notional Pensionable Service (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);
23 [292] 23 (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.
24 24 [292] (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. Contributions 10. (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 fulltime 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;
25 [292] 25 (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. In this Paragraph the specified period means a period equal to the period of service as an ETB Teacher prior to entry to this Scheme; historic pay means the actual remuneration, without adjustment, paid to the member on the date the service was given; historic net pay means the amount by which historic pay exceeds the rate of contributory State Pension payable at that time. (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: The lump sum must be paid within six months of receiving a notification to pay the necessary contributions;
26 26 [292] (II) Instalments: The arrears will be recovered by increasing the ongoing contribution. The period of the increase will not continue beyond the length of previous service to which the arrears relate. The rate of contribution will be the same as that for a person paying by way of lump sum. Where through no fault of the Board, the full liability is not discharged by the end of the stated period of the increase, the outstanding liability will be determined by the remuneration and contributory State Pension rates applicable on the date of payment. If the full outstanding liability is not discharged by the date of retirement, the arrears payable will be calculated based on the pensionable remuneration and contributory State Pension rates applicable on that date and will be deducted from any benefits payable; (III) At retirement: The arrears payable will be calculated based on the pensionable remuneration and contributory State Pension rates applicable on the date of retirement and the relevant amount will be deducted from the retirement lump sum. (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