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
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.
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.
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.