Pensions

The area of pension entitlement can be a very complex one so in order to avoid any confusion or ambiguity only what are deemed to be the main points of interest are outlined.

• Ordinary Retirement
• Retirement prior to completion of 30 years approved service - Retirement at 50 years of age.
• Voluntary Resignation
• Retirement on grounds of ill health
• Pensionable Allowances
• Special Pension
• Superannuation
• Survivors Contributory Pension (Social Welfare Acts)
• Pension under Article 15 of the Garda Siochana Pensions Order, 1981
• Garda Contributory Spouses’ and Children’s Scheme
• Transfer of Pension Rights
• General Pay Increases within 3 Months of Retirement at 60  

Ordinary Retirement

A member may retire on reaching 50 years of age subject to having completed 30 years approved service.

Members who joined prior to 14th June, 1983 and who will reach their 50th birthday before achieving 30 years of approved service may retire on or after 25 years of pensionable service if prior to 30th September, 1983 they availed of an option to do so.

Female members who joined prior to 14th June 1983 may retire on reaching 50 years of age provided they have at least 25 years of approved service, unless prior to 30th September, 1983 they opted out of this arrangement.

The statutory retirement age for members of the Force up to the rank of Chief Superintendent is 60 years. The Garda Siochana (Retirement) Regulations 1990 govern the retirement age of Commissioners. The ordinary pension entitlement amounts to half of pensionable remuneration. Pensionable remuneration is basic pay on the date of retirement plus the yearly average of Pensionable allowances paid in the best three consecutive years in the last ten years of service (effective from 1st April 2004 & implemented as and from 1st May 2009). A retirement gratuity of one and a half times pensionable remuneration is also payable.

The retirement gratuity is subject to deductions in respect of unpaid contributions towards the Garda Contributory Spouses and Children’s Pension Scheme and unpaid contributions in respect of Pensionable allowances for the members own pension.

Retirement prior to completion of 30 years approved service - Retirement at 50 years of age.

Male members serving on 14/6/83 were given the option on retiring at 50 years of age with 25 or more years service, provided they opted for this pension condition before 30/9/83. Those who opted had pension contributions increased to 2.5%. Pension and retirement gratuity would be based on actual service.

Female members serving on 14.6.83 who were already on the 25 year pension condition were given the option of going on the 30 year condition provided they exercised the option before 30/9/83. Those who opted had pension contribution reduced to 1.75%.

A Government decision of 1st April 2004 allows members who are 50 years of age or over, but do not have 30 years service, (who could heretofore only resign with entitlement to preserved benefits at 60 years of age) to retire and receive an actuarially reduced pension and lump sum with immediate effect. This also applies to members 50 years and over who are being dismissed. Full details are in HQ Directive 130/2005. Members should note that the actuarially reduced pension applies throughout the lifetime of the payment of the pension. Pension is 62% - 94% and lump sum 82% - 98% of the preserved benefit which would paid at 60. Members may still opt for preserved benefits, payable at 60, which is calculated on actual service and is not actuarially reduced.

Voluntary Resignation

A member who resigns voluntarily after five years service will, provided that member cannot benefit by carrying Garda service to another pensionable employment of or otherwise, qualify for preserved pension benefits. Preserved pension and gratuity will be paid as from age 60 years upon application for payment being made. Where such a person dies before age 60 years a preserved gratuity based on actual service only will be payable.

If he / she was a member of the Contributory Spouses’ and Children’s Scheme and leaves a spouse, he/she will be eligible for pension in accordance with the terms of the Contributory Scheme. Such pension will, however, be based on actual service only (credit will not be given for potential service). Pension will be payable from the date of spouses death

Any contribution due in respect of prior service reckonable under the Contributory Spouses’ and Children’s Scheme will be deducted from the gratuity or death gratuity. The preserved benefits will be based on actual remuneration as increased by reference to pension increases granted in the interim. Any contributions due under the Contributory Spouses’ and Children’s Scheme will also be based on such pensionable remuneration.

There is no right to re-employment in the Force following voluntary resignation or transfer of service but persons who leave the Force to join the United Nations Field Services, to pursue a religious vocation, to help run a family business when their help is essential or who have special skills may, subject to age, health and character consideration be allowed to rejoin.

Retirement on grounds of ill health

A pension and gratuity are payable to a person who is compulsorily retired from the Force on the grounds of ill health provided such person had at least 5 years approved service.

The reckonable service for pension purposes of a member who retires, or is discharged on grounds of ill health, will be the aggregate of (a) and (b) following:

(a) approved service

(b) added service calculated on the following basis:

• Members with between 5 and 10 years actual reckonable service will be credited with an equivalent amount of added service subject to such credited service not exceeding the additional reckonable service which would have accrued if the member had remained in service up to the age at which he would be required to retire under Garda Retirement Regulations.
• Members with more than ten years’ actual reckonable service will be credited with the more favourable of:
• 1. An amount of service equal to the difference between actual reckonable service and 20 years, subject to such credited service not exceeding the additional reckonable service which would have accrued if the member had remained in the service up to the age at which he/she would be required to retire under Garda Retirement Regulations.
• 2. Six years and 243 days (i.e. two thirds of a year) subject to such credited service not exceeding the additional reckonable service which would have accrued if the member had remained in service until the earliest age at which he could retire on pension.

Where a member is entitled to added service such service shall not count for “double reckoning”. The pension shall not exceed one half of annual pay

Pensionable Allowances

Allowances reckonable for pension and gratuity purposes:-

As regard the pensionability of allowances, additional pensionable remuneration in the case of members of the Force who retire with approved service on and after 1st October, 1982, is calculated by averaging over the three year period immediately preceding a member’s retirement the total amount paid in pensionable allowances, or under recent agreement, for members who retire as and from the 1st April 2004, the best three consecutive years in the ten years preceding retirement.

On 28th March, 1994, agreement was reached at the Garda Conciliation Council which provided, inter alia, that unsocial hours’ allowances, i.e. Saturday, Sunday, Public Holiday and Night Duty allowances, would be pensionable for members of the Force serving on or after 1 January, 1994. It should be noted that unrostered unsocial hours’ allowances are not pensionable but premium payments are reckonable for pension purposes.

Pension rate of pay

• A member who is on sick leave for more than one year, provided the illness is not the result of injuries received on duty will go on pension rate of pay. A member who goes on sick leave at pension rate of pay will have that rate enhanced to the rate of pension that would be payable if the member had retired on the grounds of ill health on the day that sick leave at pension rate commenced, subject to a maximum rate of one half of the pensionable remuneration.
• Where a member goes on sick leave at pension rate of pay, then resumes and subsequently goes again on sick leave at pension rate of pay, or retires on grounds of ill health, reckonable service will be the sum of actual reckonable service at that time and of added service to which the member is then entitled to. If, however, this total is less than that on which sick leave on pension rate of pay was at any time based, the latter service will continue to apply.

If a member retired on ill health grounds at or after the earliest stage at which the member could retire on pension and reckonable service would have been greater had the member retired on such grounds before that age, pension and gratuity will be computed by reference to such greater period of reckonable service. Sick leave at pension rate of pay does not reckon as approved service unless the absence was prior to 1st October, 1976. Sick leave at full or half pay reckons as approved service with effect from 1st October, 1976.

Special Pension

If the member is discharged from the Force on grounds of incapacitation due to injury received in the execution of his / her duty without fault the member shall be entitled to receive a special pension for life.

This pension is based on the member’s service and the degree of incapacitation. The table on which these pensions are calculated is to be found as part of the first Schedule to the Garda Siochana Pensions Order 1925, as amended. Where a member is retired on such a special pension and has more than two years service at the time of such retirement, a gratuity is also payable. This is paid at the rate of 3/80ths of annual pay for each completed year of such member’s reckonable service up to 20 years and 6/80ths of salary for each year over twenty years up to a maximum of 30 years of 120/80ths.

Superannuation

Following agreement at Conciliation, members of Garda rank with two or more years approved service who are being dismissed or resign in order to pre-empt dismissal are now entitled to have their superannuation arrangements preserved. In essence this means that pension and gratuity arrangements are paid on a pro rata basis on the member reaching 60 years.

Survivor’s Contributory Pension (Social Welfare Acts)

From 28th October, 1994 the existing Widow’s Contributory Pension was replaced by a Survivor’s Contributory Pension which for the first time, gave both widows and widowers the same Contributory Pension entitlements.

The Survivor’s contributory Pension is a social insurance scheme, which is not means tested, and therefore entitlement is not affected by other income such as earnings, an occupational pension or a pension from your late spouse’s employment.

A Survivor’s Contributory Pension may be based on either your own or your late spouse’s PRSI record.

Entitlement to Social Welfare pension is established through payment of pay related social insurance (PRSI) contributions. In order to retain eligibility for widow/widower and/or dependant Children’s Social Welfare pension or allowances, retired members should, up until they are 66 years of age, either:

(a) take up other insurable employment

(b) become a voluntary contributor, or

(c) register as unemployed at the local employment exchange for credits.

Pension under Article 15 of the Garda Siochana Pensions Order, 1981.

Where the widow / widower of a member or an ex-member who qualifies for maximum benefit under the Social Welfare Acts by virtue of her / his own contributions, the Minister may award a further pension equivalent to the Social Welfare Survivor’s Pension under the terms of Article 15 (5) of the Garda Siochana Pensions Order, 1981 on the basis of the members/ ex-members contributions.

Garda Contributory Spouses’ and Children’s Pension Scheme

In addition to Social Welfare entitlements, a Garda spouse and/or a deceased member’s dependant children may benefit under the Garda Contributory Spouses’ and Children’s Scheme. While membership of the scheme is compulsory for all members who joined the Force on or after 1st January, 1972, it was not compulsory for members who joined prior to that date.

Garda spouses’ pensions under this scheme are calculated on the basis of 1/4 their  late spouse’s pensionable remuneration or half his rate of pension.

Children’s pensions are paid at the rate of one third of the spouses’ pension per child to a maximum of three children.

Orphaned children will be eligible for the pension which the spouse would have received had she/he lived, in the proportions of two thirds of that pension where there is only one child or the whole of that pension where there are two or more children.

In cases of permanent invalidity, a child’s pension will continue as long as the child is incapable of maintaining himself or herself provided he/she was invalided before reaching age 16, or if in full time education, age 23.

The Garda Siochana Spouses and Children’s Contributory Pension Scheme was re-negotiated  in 1984, and the new terms provided for the inclusion of certain categories of dependants of those members who opted for the terms of the revised scheme and who were excluded in the original scheme. They are:

(a) the spouse and the children of a member who marries after retirement.

(b) children of persons not married to each other.

(c) children conceived after a member’s retirement.

(d) children of a member whose spouse died before his/her membership began.

Members make contributions of 1.5% to the Garda Spouse’s and Children’s Contributory Pension Scheme. A total of 40 years’ contribution is required. Contributions began on 1st January, 1972. Where a member has contributed less than 40 years contributions to the scheme he is required to make good the difference from his retirement gratuity at the rate of 1% of his annual pay for each year’s contributions that he has to make up.

A member who, on reaching retiring age, has only contributed to the scheme for, say, 30 years will have to make good the other 10 years contributions. These will be deducted form the retirement gratuity by way of a lump sum equal to 10% of one year’s salary. On application, a member may arrange to pay additional contribution and thus reduce this latter deduction from retirement gratuity.

It is understood from the Revenue Commissioners that income tax relief on these contributions is calculated in accordance with Section 17(2)(ii) of the Act and that five years is the period specified. In other words the amount of the lump sum deducted is spread over the five tax years excluding the tax year in which a member retires.

Transfer of Pension Rights

Service of members transferring from other Public Service positions to the Garda Siochana or vice versa is reckonable for pension purposes.

In the case of such transfer three quarters of previous service is reckonable for pension purposes except in the case of transfer between Garda Siochana and Prison Service where special provisions apply because of the thirty year service required for pension purposes.

General Pay Increases within 3 Months of Age Retirement

Members retiring at Statutory Retirement Age, e.g. a Garda at 60 years of age, will benefit from any general pay increase which falls due within three months of the date of their retirement, in their retirement gratuity. That is - their Retirement Gratuity will be adjusted in retrospect in order to reflect the general pay increase.