single public service pension scheme...2 an roinn caiteachais phoiblí agus athchóirithe |...

Single Public Service Pension Scheme

Training for Relevant Authorities


Leaving Employment & Annual Administration

Activities

www.singlepensionscheme.gov.ie

http://www.singlepensionscheme.gov.ie/

Contents

Training Workshop Slides ....................................................................................... 1

Single Scheme Administration Project & Key Features of the Single Scheme ........ 3

Module B – Leaving Employment ........................................................................... 9

Module C – Annual Administration Activities ......................................................... 26

Toolkit Resources .................................................................................................. 49

Template Leaver Statement .................................................................................. 51

Suggested Process Guidelines for Leaving Employment...................................... 57

Template Annual Benefit Statement...................................................................... 65

Annual Administration Activities Guidance Note ................................................... 71

Practical Exercises – Leaver Statements ............................................................. 77

Quiz ....................................................................................................................... 141

Answers to Practical Exercises ......................................................................... 145

Complete Leaver Statements (Case Studies 1, 2 and 3) .................................. 155

Appendix ....................................................................................................................

Suggested Process Map – Leaving Employment ......................................... Fold Out

1 An Roinn Caiteachais Phoiblí agus Athchóirithe | Department of Public Expenditure and Reform



Module B: Single Scheme - Leaving Employment

Module C: Single Scheme - Annual Administration Activities


Agenda

1. Housekeeping

2. Introductions

3. Single Scheme Project

4. Single Scheme Key Features

5. Leaving Single Scheme Employment

6. Practical Exercises

7. Annual Administration Activities

8. Recap

9. Q & A Session

1


Housekeeping


Your Name:

Your Organisation:

The Area you work in:

2


Single Scheme Project


National Implementation Steering Committee

Toolkits, Website, Training,

Implementation and issuing of Annual

Benefit Statements by all RAs

Secure all key member data from

all RAs from Jan 2013

Define all requirements for a future shared

service in collaboration with all sectors

Single Scheme Project

Support RA

Single Scheme

Administration

Build a Single

Scheme

Databank

Design a

Shared

Administration

solution

3


Q3 2017Module A Recruitment & Onboarding

Mar – May 2018Module B&C Leaving Single Scheme Employment and Annual Administrative Activities

Oct 2018Re-Run Module A Recruitment & Onboarding

Nov 2018 - Feb 2019 Module D&E Retirement Benefits Administration and Death Benefits Administration (including Shared Service and Uniformed Accrual sessions)

March – April 2019 Re-Run Module B&C Leaving Single Scheme Employment and Annual Administrative Activities

April – June 2019Reruns of Recruitment & Onboarding, Retirement Benefits Administration and Death Benefits Administration



Recent developmentsAdditional Superannuation Contribution

Transition to ASC from PRD effected 1 January 2019

Applies to any defined-benefit pensionable public servant in receipt of pensionable

remuneration

ASC charged on pensionable remuneration only (unlike PRD)

Circular 21/2018 / Instructions for Personnel Officers and Payroll Providers issued

Queries to [email protected]

Retirement Age Legislation

Public Service Superannuation (Age of Retirement) Bill 2018 commenced

Introduces a new compulsory retirement age of 70 for pre-2013 pension scheme members

with a compulsory retirement age of 65

No impact on Single Scheme members

Recent developments

4

mailto:[email protected]


Single Scheme Member Numbers

Active members

(indicative)96,986

Deferred members

(where available)*21,468

Pensioners 29

Current data based on DPER

Annual Survey 2017

Membership increasing year on

year (33,000 increase since 2016)

Main administration activities are

around recruitment and leaving

pensionable employment

*Deferred member numbers understated as not all RAs able to

readily distil this information. DPER will require RAs to report on

deferred member numbers in subsequent surveys.


www.singlepensionscheme.gov.ie Administrator Resources

Process Maps

Process Guidelines

Vesting calculator

Template Letters and Forms

RA Look-Up

Website Resources

5


www.singlepensionscheme.gov.ie Member Resources

At a Glance Guides

Scheme Booklet

Estimator Tool

Website Resources


Single Scheme Key Features

6


Single Scheme – Key Features

Public Service Pensions (Single Scheme

and Other Provisions) Act 2012

Introduced on 1 Jan 2013 across the Public

Service for all New Entrants

350+ Relevant Authorities (PSBs)

each responsible for its operation

Relevant Authorities legally responsible for

the administration of the Single Scheme

Majority of

members in

Health and

Education

Almost all

RAs now

have

members

155k

members

forecast by

2021


A Defined Benefit Scheme

Benefits based on Career Average Earnings &

Work Pattern

Normal Retirement Age - Same as Contributory

State Pension

Upper retirement age of 70

Benefits may increase annually in line with CPI

Ill-Health

Retirement

Facility at

any age

Provides

Death-in-

Service

Benefits

Voluntary

Early

Retirement

from age 55


7


Normal Retirement Age



Pensions Act 1990 – Disclosure of Information Regulations:

“An explanation of any rights and options available to the member on leaving service..”

Public Service Pensions (Single Scheme and Other Provisions)

Act 2012 [Section 43 (3)]

Not later than 6 months following a members’s last day of pensionable employment a Leaver

Statement to issue showing:

Total contributions paid in tax year

Total referable amounts accrued in tax year

Total referable amounts accrued in previous tax years and adjusted for CPI where relevant

Single Scheme – Statutory Obligations

8


Leaving Employment


Learning Objectives for Today – Leaving Employment

Module B – Leaving Employment

1. Administrator Toolkit Resources

2. Leaver Statement

3. Vesting

4. Leaver Categories

5. Refund of Contributions

6. “Transfers”

7. Restoration of Benefits

9


Who is a Leaver?

Pensionable employee ceasing pensionable

employment other than through retirement or

death, e.g.

Resignation before the Normal Retirement Age

End of temporary contract of employment


Engagement with Members

When a member is leaving pensionable

employment the RA should engage with

them to ensure member understanding

of Single Scheme vesting status and the

options available

RA issues Leaver Statement

10


Leaver Statement



Total referable amounts accrued in previous tax years and adjusted for CPI where

relevant


Single Scheme Vesting Period - What is Vesting?

24 month vesting period

Minimum period of scheme membership to be eligible

for full scheme benefits

Vesting period of 24 months may be non-consecutive

before eligibility for full Scheme benefits attained

11


Single Scheme Vesting Period

RA 1

(12 months)

RA 3

(6 months)

Vested

RA 2

(6 months)

Vesting commences with first

pensionable employment in

RA 1

Vesting continues with RA 2

and RA 3 employments

After 24 months, member

has vested across all three

employments

If member avails of refund,

vesting is “re-set” to zero


Single Scheme Vesting Period - What is Vesting?

Atypical employments

Vesting should be measured by crediting one day

towards vesting for each day on which the employee is a

Scheme member regardless of the number of hours

worked i.e. days on which there is a pensionable

employment relationship between the person and a public

service employer / Relevant Authority

12


Single Scheme Vesting Period

In order to determine member vesting status on leaving, HR should:

Review completed Applicant Declaration Form / Section 51

Declaration / or other documentation provided by member

and

Confirm if any other relevant pensionable public sector

employments


Leaver Categories

Not Vested

Not taking up immediate

pensionable employment with a

RA

Not Vested

Taking up immediate


RA

13


What is Immediate Employment?

Cease one employment with a Relevant Authority

employer and taking up employment immediately

(without a break) with another Relevant Authority

employer

Essentially this means leaving a Single Scheme

employment on a Friday and continuing in Single

Scheme employment with a new employer on the

following Monday


Issue Leaver Statement after member

leaves employment

Issue Refund of Contributions

Application Form

After issuing refund of contributions an

adjusted Leaver Statement must issue

Referable amounts earned “zeroed”

Time towards vesting re-set

No requirement to issue Annual Benefit

Statement if refund availed of

Leaver Categories – Not Vested

Not Vested



RA

14


Issue Leaver Statement after

member leaves employment

Not eligible to apply for a

Refund of Contributions

Member progress towards

vesting continues in

subsequent employment

Future

Annual

Benefit

Statement

Leaver Categories – Not Vested

Not Vested

Taking up immediate


RA


Issue Leaver Statement after member leaves

employment

Not eligible to apply for a Refund of Contributions

Deferred (preserved) member eligible for

scheme benefits;

Deferred Retirement Benefits

Early release of benefits on medical grounds

Death benefits

Final RA employer is responsible for processing

retirements and death benefits

Leaver Categories – Vested

Vested



RA

Future

Annual

Benefit

Statement

15


Issue Leaver Statement after

member leaves employment

Not eligible to apply for a

Refund of Contributions

Member continues to build up

referable amounts in

subsequent employment

Leaver Categories – Vested

Vested

Taking up immediate


RA

Future

Annual

Benefit

Statement


Refund of Single Scheme Contributions

Refunds of Contributions should not be

processed automatically

Member should make formal application

Refund of Contributions application form

Verify member contact details

Gross amount less tax-relief at 20% refunded

to member

Member has opportunity to repay and restore

benefits within a 2 year period if subsequently

re-employed with a RA

Records updated – benefits “zeroed”

16


Leaver Categories – Overview


Vesting status Eligible for

refund?

Leaver Statement Annual Benefit

Statement

Not Vested

(immediate public service

employment)

Not Vested

(no immediate public service

employment)

*

Vested

(immediate public service

employment)

Vested

(no immediate public service

employment)

*if refund availed of


Single Scheme and “Transfers”


How does a Single Scheme member transfer their benefits to a new Single

Scheme employment when they move to new Single Scheme employment?

The same Single Scheme applies to all Relevant Authorities, so there is no

requirement to transfer benefits

Single Scheme benefits will remain with the Single Scheme employer they have

accrued with and only be consolidated by the final employer in the event of a

member’s retirement or death

Can a Single Scheme member “purchase service”?

No “purchase” mechanism at present

“Purchase” regulations are at an advanced stage

17


Restoration of Contributions


Eligible non-vested member who applies for and receives a refund

of contributions can restore Single Scheme benefits if re-employed

in a pensionable post with another Relevant Authority within 24

months/2 years from date of leaving

No other time based restriction i.e. member can “activate”

repayment option at any time once re-employed within 24 months/2

years

Refunded contributions are repaid including compound interest

Circular 15 of 2014

Refunded contributions must be repaid to new Relevant Authority

employer

The Relevant Authority has discretion – can agree to accept

payment in more than one instalment

Restoration of Referable Amounts in year built-up and time towards

vesting


Coffee Break

18


Leaving Employment

Toolkit Resources


Leaving Employment Toolkit Resources - Process Map

19


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Leaving Employment Toolkit Resources– Process Guidelines


Practical Exercises

20


John is currently employed with RA Inc.

He is on a temporary contract that commenced on 1 December 2018 and will finish on 31

May 2019

No prior pensionable public service employment and not immediately taking up

pensionable public sector employment

Evaluate:

How can prior public service employments be best confirmed?

What will John’s vesting status be on his last date of employment?

Will John receive a Leaver Statement?

Exercise 1 - John


Exercise 1 - John

What Toolkit Template Cover Letter will issue to John?

Is John eligible to apply for a Refund of Contributions?

What should the Relevant Authority issue on receipt of a completed Refund of Contributions application form assuming a refund of contributions is in order ?

Assuming John’s refund is paid on 16 June 2019, up to what date will John have the option to restore benefits if he is employed subsequently to a pensionable post in a Relevant Authority?

21


Cathy is currently employed with RA Inc.

She commenced her current pensionable employment on 15 April 2018 and is

resigning from 23 April 2019

She is immediately taking up pensionable public sector employment with another

RA

She states she has no prior pensionable public service employment

Evaluate:

Is Cathy entitled to a refund of her contributions?

What documentation could her current employer check to verify that she has no prior pensionable

public service employment?

What Leaver Toolkit template letters/forms will RA Inc. issue to Cathy?

What will happen to the Referable Amounts Cathy has accrued with her current RA Inc.?

Exercise 2 - Cathy


Seán is currently employed with RA Inc.

He commenced his current pensionable employment on 5 July 2014 and is resigning from 23

March 2019

He is not immediately taking up pensionable public sector employment with another RA

He has no prior pensionable public service employment or break in employment

Evaluate:

Is Seán eligible to apply for a refund of contributions?

What Leaver Toolkit template letters/forms will RA Inc. issue to Seán?

If Seán takes up employment in the Private Sector can he transfer Single Scheme benefits

accrued to this occupational pension scheme assuming the privately held pension scheme

allows transfers in?

Exercise 3 - Seán

22


Carol is currently employed with RA Inc.

She started in this pensionable position on 5 May 2017

She was granted an approved career break from 10 July 2018 – 10 April 2019

She is resigning to take up immediate employment with another RA from 15 April

2019

Evaluate:

What is Carol’s vesting status on leaving RA Inc.?

What options are available to Carol in relation to her contributions?

What Leaver Toolkit template letters/forms will RA Inc. issue to Carol?

Exercise 4 - Carol


Jane is currently employed with RA Inc.

She began a temporary contract with her current pensionable employment on 19 September

2018 and is due to finish up on 28 April 2019

She worked part-time (WTE 0.50)

She is not immediately taking up pensionable public service employment

She has prior public service pensionable employment and on viewing the ADF it shows she

was previously employed on a full-time contract form 6 September 2015 to 3 June 2016

She is seeking a refund of contributions

Evaluate:

What Jane’s vesting status on leaving RA Inc.?

Will she receive a refund as requested?

What letters / forms will be issued to Jane by her current employer on her departure?

If Jane receives a refund what rate of tax will be deducted from the gross amount?

Exercise 5 - Jane

23


Sharon is currently employed with RA Inc.

She commenced her current pensionable employment on 14 February 2015

She went on paid maternity leave on 9 January 2016

She applied and was granted a further 2 months of unpaid maternity leave on 1 July 2016

On 31 October 2016 she submitted her resignation which was effective from that date.

She has prior public service employment and on viewing the ADF it shows she was previously employed

on a temporary full-time contract from 6 January 2014 to 28 November 2014

She received a refund of her contributions in November 2014 when her contract finished.

On joining her current employer no 14 February 2015 she opted to pay back her refund of contributions

Evaluate:

What is Sharon’s vested status on leaving on 31 August 2016?

Can she receive a refund on her contributions since February 2015?

What letters/forms will be issued by her current employer on her departure?

Exercise 6


Exercise 7Peter is currently employed with R.A Inc.

He commenced his current pensionable employment on 15th April 2015 and is resigning on 23 March 2019

He is immediately taking up pensionable public sector employment with another RA

He has no prior pensionable public service employment

Evaluate:

What is Peter’s vesting status on leaving employment with RA Inc.?

What letters/forms will be issued by his current employer on his departure?

If Peter were not taking up pensionable employment with another Relevant Authority

when would he be eligible to apply for his deferred benefits and how would this be best

established?

Exercise 7

24


Exercise 8

Identify in which of the Exercises above where the RA is obliged

to issue

Template Letter A2

Template Letter C2

What other correspondence would accompany these forms?

Exercise 8


Case Studies

Leaver Statements

25


Lunch


Annual Administration Activities

26


Learning Objectives for Today

Module C – Annual Administration Activities

Administrator Toolkit Resources

CPI and Single Scheme

Annual Benefit Statements

Pensioner Declaration

Annual Survey


CPI and Single Scheme

27


What is CPI – Consumer Price Index?

Determined by CSO

CPI is used to measure inflation in Ireland by seeing how the

average level of prices that we pay for goods and services

changes over time

DPER notify Relevant Authorities of CPI annually by way of

Circular

Circular 3 of 2019


CPI and Active/Deferred Me Single Scheme active/deferred member benefits linked to

Consumer Price Indexing (CPI) or “inflation”

CPI applied to:

Single Scheme pensions in payment

Active and Deferred member referable pension and lump sum

amounts accrued at 31 December of previous year

e.g. Referable Amounts accrued at 31 December 2017

uprated by CPI increase notified by DPER Circular 3 of 2019

Single Scheme Referable Amounts increased where positive CPI

increase from December Year 1 to December Year 2 [Section 40]

Where CPI is zero or negative it is not applied to Referable

Amounts

CPI and Active/Deferred Members

28


CPI and Active/Deferred Members

Annual DPER Circular notifies

Relevant Authorities of CPI rate

from December Year 1 to

December Year 2

Positive CPI applied to

active/deferred member referable

amounts accrued at December

Year 1

DPER Circular notifies date from

which Single Scheme pensions

are to be uprated (where positive

CPI)


CPI and Pensioners

Pensioners are those in receipt of

Retirement Pensions

Spouse/Civil Partner Pensions

Eligible Child Pensions

Designated Beneficiary Pensions (PAO)

Website Resources – Pensions in Payment CPI Uprating Tool

CPI – if positive – is applied immediately to pensions in payment on

31 December of the previous year unlike active/deferred members

Circular is the official instruction to Pension Paying Authority to apply

positive CPI

29


CPI and Active/Deferred MembersDPER

Circular

issued

CPI CPI applied

Active/Deferred

members

CPI applied

Pension Recipients

CPI measurement

period

2015 -0.3% Negative CPI not

applied

Negative CPI not

applied

December 2013

to December 2014

2016 +0.1% Ref. Amts. 31/12/2013

Ref. Amts. 31/12/2014

From 1 Jan 2016 December 2014

to December 2015

2017 0% N/A N/A December 2015

to December 2016

2018 +0.4% Ref. Amts. 31/12/2013

Ref. Amts. 31/12/2014

Ref. Amts. 31/12/2015

Ref. Amts. 31/12/2016

From 1 Jan 2018 December 2016

to December 2017

2019 +0.7% Ref. Amts. 31/12/2013

Ref. Amts. 31/12/2014

Ref. Amts. 31/12/2015

Ref. Amts. 31/12/2016

Ref. Amts. 31/12/2017

From 1 Jan 2019 December 2017 to

December 2018


CPI Exercises

30


CPI Exercise 1 - Angela

CPI period CPI in period

Dec 2013 to Dec 2014 -0.3%

Dec 2014 to Dec 2015 +0.1%

Dec 2015 to Dec 2016 0%

Dec 2016 to Dec 2017 +0.4%

Dec 2017 to Dec 2018 +0.7%

Angela was employed with Bord Fáilte for a period of 4 years, commencing in January 2013

and retiring in December 2018. She was a vested member of the Single Pension Scheme.

Her total annual pension is €1,600 per annum

1. From the table, set out the CPI rate(s) that apply to Angela’s pension

2. From when does CPI apply to Angela’s pension according to Circular 3 of 2019?


As well as applying CPI to retiree pensions, it may also be applied to which of the pension types below:

Spouse’s Pension

Contributory State Pension

Eligible Child Pension

If there is an increase in the rate of CPI reported for the period December 2018 to December 2019:

What needs to issue before CPI can be applied?

Will this be applied to Angela’s pension with immediate effect?

Who is responsible for applying CPI to Single Scheme pensions?


31


CPI Exercise 2


Dec 2013 to Dec 2014 -0.3%

Dec 2014 to Dec 2015 +0.1%

Dec 2015 to Dec 2016 0%

Dec 2016 to Dec 2017 +0.4%

Dec 2017 to Dec 2018 +0.7%

From the data set out in the CPI Table, complete the CPI rates that apply to the

member/pension category types on the next slide


CPI Exercise 2Member/Pensioner type Relevant dates CPI rates to be applied

Active Member Commenced August 2013

Active Member Commenced July 2017

Pensioner

(Civil Partner)

Pension payable January

2019

Child Pension Pension payable February

2016

Designated Beneficiary Pension payable February

2017

Active Member Commenced July 2018

32




Annual Benefit Statements Requirements

Relevant Authorities are legally required to issue an Annual Benefit Statement (ABS) to

each member within 6 months of the end of each calendar year by 30 June annually

Each Relevant Authority is responsible for the issue of Annual Benefit Statements (ABS)

to

all active members in pensionable employment on 31 December

deferred members

RA legally responsible even if, for example, shared service / third party is contracted to

administer Single Scheme

Where concurrent pensionable employments more than one, ABS should issue from each

Relevant Authority employer

Single Scheme year is the same as current tax year – 1 January -31 December

Pensions Authority – Audit RA Compliance

33


What is an Annual Benefit Statement?

Annual Benefit Statement sets out…

Relevant personal information

Total amount of contributions paid / repaid by the Scheme member

concerned in the previous year

Total referable amounts accrued/ restored by the Scheme member

the previous year

Total referable amounts accrued by the Scheme member in

previous years, adjusted for CPI


RA’s and Annual Benefit Statements



Total referable amounts accrued in previous tax years and

adjusted for CPI where relevant

34


What is Pensionable Remuneration?

Basic scale salary for grade

+

Pensionable allowances (e.g. Shift Allowance)

PROVIDED

the allowances:

are permanent in nature; and are approved as being pensionable; and are included in contributions calculation; and have been notified to the member as being pensionable


Single Scheme Contributions

How much do members pay?

Members are required to pay scheme contributions.

Contributions are made up of two parts

Member contributions are made up

of

Part A: 3% of full time

Gross pensionable remuneration

x % work pattern

Part B: 3.5% of full time net

pensionable remuneration

x % work pattern

Pensionable earnings and % work pattern

determine contributions in each pay periodGross Pensionable remuneration (Part A)

is full time equivalent pensionable pay plus

any approved pensionable allowances

Net pensionable remuneration (Part B)

is gross pensionable remuneration less two

times the value of the Contributory State

Pension (CSP) for a single adult without

dependents.

As of 25 March 2019, the weekly CSP rate is

€248.30. The current CSP rates can be found

on www.welfare.ie

Standard Grade Members

35

http://www.welfare.ie/


Calculating Contributions: Example 1 (Full-time)

Scheme Year: 2016

FTE: 1.0 / 100%

Pensionable Remuneration: €65,000 per annum / €5,416.67 per month

CSP Offset (monthly): €2,028.93 (2016) (€233.30 p.w.)

Circular Reference: Circular 11 of 2014

Toolkit Resource: Contributions and Referable Amounts Calculation Tool

To calculate “Net Pensionable Remuneration”…..

Step 1: Calculate full-time gross pensionable remuneration €5,416.67 per month

Step 2: Determine monthly CSP Offset €2,028.93

Step 3: Calculate net pensionable remuneration - monthly (1-2):

(€5,416.67 - €2,028.93) = €3,387.74

Calculating Contributions – FTE 1.0


Calculating Contributions: Example 1 (Full-time)

Scheme Year: 2016

FTE: 1.0 / 100%





Step 4: Apply to Contribution Calculation Formula

Part A: 3% of full time Gross pensionable remuneration x % work pattern

3% x €5,416.67 x 100% = €162.50

Part B: 3.5% of full time net pensionable remuneration x % work pattern

3.5% x €3,387.74 x 100% = €118.57

Step 5: Add outputs from Step 4

Part A + Part B €162.50 + €118.57 = €281.07

Total Contributions per month is €281.07

Calculating Contributions – FTE 1.0

36


Calculating Contributions: Example 1 (Part-time)

Scheme Year: 2016

FTE: 0.5 / 50%


Actual Remuneration: €32,500 per annum or €2,708.33 per month





Step 2: Determine monthly CSP Offset €2,028.93

Step 3: Calculate net pensionable remuneration per month (1-2):

(€5,416.67 - €2,028.93) = €3,387.74

Calculating Contributions – FTE less than 1.0


Calculating Contributions: Example 1 (Part-time)

Scheme Year: 2016

FTE: 0.5 / 50%






Step 4: Apply to Contribution Calculation Formula

Part A: 3% of full time Gross pensionable remuneration x % work pattern

3% x €5,416.67 x 50% = €81.25

Part B: 3.5% of full time net pensionable remuneration x % work pattern

3.5% x €3,387.74 x 50% = €59.28

Step 5: Add outputs from Step 4

Part A + Part B €81.25 + €59.28 = €140.54

Total Contributions per month is €140.54

Calculating Contributions – FTE less than 1.0

37


Single Scheme Benefits

How do members build up benefits under the Scheme?

Members build up two types of referable amounts each time they get paid.

In each pay period members build up referable amounts towards their retirement lump

sum benefit and separately an amount towards their retirement pension benefit.

Benefits payable under the Single Scheme are

separate, and in addition, to any entitlement

members may have to the Contributory State

Pension payable by DEASP. Lump Sum Referable

Amounts

3.75% x full time gross

pensionable remuneration

x % work pattern

Standard Grade Members

How are benefits calculated?

Each time a member is paid “referable

pension and lump-sum amounts” are

built up. Normal Retirement Benefits are the

sum of all referable amounts built up over a

vested member’s career, adjusted for CPI.

Pension Referable Amounts

CSP threshold = 3.74 x current

CSP rate x pay frequency


pensionable remuneration up to

CSP Threshold x % work pattern

Plus (if applicable)


pensionable remuneration above

CSP Threshold x % work pattern


Calculating Referable Amounts: Example 1 (Full-time)

Scheme Year: 2017

FTE: 1.0 / 100%

Pensionable Remuneration: €65,000 per annum or €5,416.67 per month

Referable Amount threshold: €3,794.10 (€233.30 p.w.)*




Step 2: Determine if Referable Amount threshold applies? Yes (full-time remuneration more than

€3,794.10)

Step 3: Calculate Referable Amount at lower 0.58% rate: (€3,794.10 x 0.58%) = €22.01

Step 4: Calculate Referable Amount at higher 1.25% rate: (€5,416.67 - €3,794.10) x 1.25% = €20.28

Step 5: Add outputs from Step 3 and Step 4: €22.01+ €20.28= €42.29

Step 6: Calculate Referable Lump Sum Amount: €5,416.67 x 3.75% = €203.13

Referable Pension Amount is €42.29 Referable Lump Sum Amount is €203.13

Calculating Referable Amounts – FTE 1.0

*Increased to €238.30 per week w.e.f. 10 March 2017

38


Calculating Referable Amounts: Example 1 (Full-time)

Scheme Year: 2017

FTE: 1.0 / 100%

Pensionable Remuneration: €65,000 per annum or €5,416.67 per month



Toolkit Resource: Administrators’ Contributions and Referable Amounts Calculation Tool

Step 7:

Assuming member pay, FTE and CSP rate is static for the year, Referable Pension and Lump Sum amounts for

illustrative purposes accrued at 31 December 2017 would be:

Referable Pension Amount €42.29 x 12 = € 507.48

Referable Lump Sum Amount is €203.13 x 12 = €2,437.56




As these Referable Amounts were accrued at 31 December 2017 they are uprated following issue of

DPER Circular 3 of 2019 which identified a positive CPI increase of 0.7%.

These Referable Amounts accrued at 31 December 2017 are adjusted for CPI as follows:

Referable Pension Amount:

€507.48 x 0.7% = €3.54 adjustment

i.e. Referable Pension amount is €511.02 when adjusted for CPI.

Referable Lump Sum Amount:

€2,437.56 x 0.7% = €17.05 adjustment

i.e. Referable Lump Sum amount is €2,454.61 when adjusted for CPI.


Step 8: application of CPI

Circular Reference: DPER Circular 3 of 2019


Remember!

Referable Amounts

accrued in earlier

scheme years also

uprated by CPI

39




Calculating Referable Amounts: Example 2 (Part-time/Worksharer)

Scheme Year: 2017

FTE: 0.5 / 50%

FTE Pensionable Remuneration: €65,000 per annum or €5,416.67 per month





Step 1: Calculate full-time gross pensionable remuneration: €5,416.67 per month

Step 2: Determine if Referable Amount threshold applies? Yes (full-time remuneration more than

€3,794.10)

Step 3: Calculate Referable Amount at lower 0.58% rate: (€3,794.10 x 0.58%) = €22.01

Step 4: Calculate Referable Amount at higher 1.25% rate: (€5,416.67 - €3,794.10) x 1.25% = €20.28

Step 5: Add outputs from Step 3 and Step 4: €22.01+ €20.28= €42.29

Step 6: FTE adjustment: (€42.29 x 0.5) = €21.14

Step 7: Calculate Referable Lump Sum Amount: €2,708.33 x 3.75% = €101.56

Referable Pension Amount is €21.14 Referable Lump Sum Amount is €101.56

Calculating Referable Amounts – FTE less than 1.0


40


Calculating Referable Amounts: Example 2 (Part-time/Worksharer)

Scheme Year: 2017

FTE: 0.5 / 50%

FTE Pensionable Remuneration: €65,000 per annum or €5,416.67 per month





Step 8: Assuming member pay, FTE is static for the year, Referable Pension and Lump Sum amounts

for illustrative purposes accrued at 31 December will be:

Referable Pension Amount €21.14 x 12 = € 253.68

Referable Lump Sum Amount is €101.56 x 12 = €1,218.72




As these Referable Amounts were accrued at 31 December 2017 they are uprated

following issue of DPER Circular 3 of 2019 which identified a positive CPI increase of 0.7%.

These Referable Amounts accrued at 31 December 2017 are adjusted for CPI as

follows:

Referable Pension Amount:

€253.68 x 0.7% = €1.78 adjustment

i.e. Referable Pension amount is €255.46 when adjusted for CPI.

Referable Lump Sum Amount:

€1,218.72 x 0.7% = €8.53 adjustment

i.e. Referable Lump Sum amount is €1,227.25 when adjusted for CPI

Remember!

Referable Amounts

accrued in earlier

scheme years also

uprated by CPI


Step 9: application of CPI

Circular Reference: DPER Circular 3 of 2019


41




Example 1

Scheme Year 2019

Annual Gross Pensionab le

Remunerat ion

€ 32,500

FTE 1.0

Actua l Annua l Gross Pensionab le

Remunerat ion

€32,500

Payro l l Frequency Fortn igh t ly

Actua l pay in pay -per iod €1,245.68

Pay-Per iod 4

Contr ibu t ion @ 3.5% of NPR €9.54

Referab le Pension Amount €7.22

Referable Pension Amounts are calculated

and accrue on a pay-period basis by

reference to FTE 1.0 and pro-rated to

reflect member’s actual FTE if less than

1.0. Note Referable Pension Amount

accrued below and Contributions at 3.5%

of NPR for member per Example 1 table.

Accrual of Referable Amounts on a pay-period basis

Actual Remuneration €32,500 with FTE of 1.0

42


Example 2

Scheme Year 2019

Annual Gross Pensionab le

Remunerat ion

€ 65,000

FTE 0.5

Actua l Annua l Gross Pensionab le

Remunerat ion

€32,500

Payro l l Frequency Fortn igh t ly

Actua l pay in pay -per iod €1,245.68

Pay-Per iod 4

Contr ibu t ion @ 3.5% of NPR €26.57

Referab le Pension Amount €9.47

Accrual of Referable Amounts on a pay-period basis

Actual Remuneration €32,500 with FTE of 0.50

Referable Pension Amounts are calculated

and accrue on a pay-period basis by

reference to FTE 1.0 and pro-rated to

reflect member’s actual FTE if less than

1.0. Note Referable Pension Amount

accrued below and Contributions at 3.5%

of NPR for member per Example 1 table.


Pensioner Declaration Form

43


Annual Pensioner Declaration Form

Audit requirement / best practice (Pensions Authority guidelines)

Declaration form issues to all pensioners – pre and post 2013

Hold placed on payment of pension where form not returned to

Pension Paying Authority

Reminder:

Retirement Pensions

Spouse/Civil Partner Pensions

Eligible Child Pensions

Designated Beneficiary (PAO)


Annual Membership Survey

44


Annual Membership Survey

For administrative ease, DPER calculates and remits fees to the

Pensions Authority on behalf of all Relevant Authorities

Fee payable is based on active membership of Single Scheme

at 1 January

Annual survey requesting membership data issues at the start of

each year by Single Scheme Project Team

Important that this is completed in a timely manner

Allows DPER to examine membership data across the public

service and measure compliance


Presentation Exercise

45


Quiz


Learning Objectives for Today

Module B - Leavers:

1. Leaver Toolkit Resources

2. Leaver Statement

3. Vesting

4. Leaver Categories

5. Refund of Contributions

6. Transfers

Module C – Annual Administration Activities

1. Annual Administration - Overview

2. CPI

3. Annual Benefit Statements

4. Pensioner Declaration

5. Annual Reporting

46


Q&A


Wrap Up & Thank You

A feedback survey will issue today by email

Please take the time to complete this survey as your input will help us in

developing future training workshops

Single Scheme website: http://www.singlepensionscheme.gov.ie

Contact: [email protected]

Please remember not to include any personal member data when

submitting queries!

47



Toolkit Resources

49

PLEASE NOTE: Administrators may access legislation, Circulars or Letters to Personnel Officers noted in this Procedure by accessing the Circulars & Legislation Section of the Single Scheme Website at www.singlepensionscheme.ie/circulars

IMPORTANT:

• This template does not apply to individuals availing of an unpaid leave of absence, acareer break or any form of unpaid statutory protected leave such as unpaid maternityleave, unpaid parental leave, etc.

• This template should be updated by administrators as appropriate for futuretax years.

Resource Toolkit Single Scheme Administration Project (Phase 1) Leaver Resources

Resource Name Leaver Statement Template Resource Reference SPS.LVR.TS.01 Description This statement may be issued to all pensionable employees

leaving employment and, where appropriate, copied to new public service employers.

Version V1.02 Version Comments Template updated for new calendar year and to reflect March

2019 changes to Contributory State Pension rate

51

http://www.singlepensionscheme.ie/circulars

Single Public Service Pension Scheme Leaver Statement

issued by <<insert Relevant Authority Name>> on <<insert date of issue>>

Part A- Personal Information

Member Name PPS Number Start date of pensionable employment dd/mm/yyyy End date of pensionable employment dd/mm/yyyy Date of Birth dd/mm/yyyy Normal Retirement Date dd/mm/yyyy Home Address

Civil Status <<Single, Married, Civil Partnered, Co-Habiting, Separated, Divorced, Widowed,

Surviving Civil Partner, A former Civil Partner>>

Pensions Adjustment Order (granted under the Family Law Acts)1

<<No OR Yes>>

Membership Category Select from dropdown Single Scheme vesting status2

Part B - About your Statement

What is the purpose of my Statement?

Your Statement is being issued to you following the conclusion of your pensionable employment with us on the date above. It outlines the pension benefits you have earned in this employment only. This is an important document and should be retained by you. If you are re-employed at a future date to a pensionable post in the Irish Public Service your new employer may request this document. You should read your Statement with the following documents:

• the information contained on the cover letter;• your most recent Single Scheme Annual Benefit Statement• the Scheme Booklet and Leaving Employment “At-A-Glance” guide available at

www.singlepensionscheme.gov.ie• the Important Notes at the end of this Statement

What information does my Statement contain?

Your Statement contains information on the following:

Part A This confirms the personal information that we hold for you. You should review this now to make sure that it is correct. If any information is not correct, you should make contact with your Pensions Officer (see Part F) as soon as possible because the benefits on your Statement may need to be reviewed.

Part C This provides summary details at your date of leaving employment of:

52

• total contributions that you have paid during this employment inthe Scheme;

• total retirement benefit amounts, termed “referable amounts”,that you have earned towards your retirement lump sum andretirement pension under the Scheme during this employment.

Part D This provides a more detailed breakdown of the contributions that you have paid and the retirement benefits that you have earned under the Scheme in this employment.

Part E This informs you that you may have a separate potential entitlement in the future to the Contributory State Pension and explains how you can find out more about this entitlement.

Part F This provides information on how you can obtain further information and how to contact your Pensions Officer in the event that you have a query about your Statement.

Part G This provides explanations for some of the information contained on your Statement. It is very important that you read and understand this section as it contains key information in relation to your benefits under the Scheme.

Part C – Summary of all Contributions paid and Benefits Earned in this employment

Each time you paid contributions into the Single Scheme, you earned amounts based on your pensionable pay towards your potential retirement benefits3. Retirement benefits consist of a once-off lump sum and an annual retirement pension.

The table below provides a summary “snapshot” of the contributions paid and retirement benefits earned by you in this employment. The amounts that you earned under the Scheme in this employment in earlier years, if applicable, have been increased to take account of inflation.

Summary of total Single Scheme Contributions paid by you in this pensionable employment

Total contributions €0.00

Summary of total Retirement Benefits Amounts earned in this pensionable employment

Once-Off Retirement Lump Sum €0.00

Annual Retirement Pension €0.00

IMPORTANT:

You only have a future entitlement to benefits if you have paid contributionsto the Scheme for at least 24 months (see Part G).

Retirement Benefit amounts earned in earlier tax years have been increased to takeinflation into account. These may be further increased to take account of any future

53

increases in inflation. You can find further details of how your contributions and retirement benefits are calculated in your Scheme Booklet.

Part D – Breakdown of Contributions and Benefits Earned

This table below provides a more detailed breakdown of the contributions that you have paid and the retirement benefits3 earned by you under the Scheme during this period of employment:

• in the current calendar year• in the last calendar year (if applicable)• in earlier calendar years (if applicable)

If, in this period of employment, you have repaid pension contributions that were previously refunded to you in earlier Single Scheme employments, these amounts and the corresponding benefits restored are also included.

Breakdown of all contributions paid by you in this pensionable employment:

In 2019 In 2018 Before 2018 Total

Contributions in respect of this employment only €0.00 €0.00 €0.00 €0.00

Refunded contributions repaid during this employment €0.00 €0.00 €0.00 €0.00

Total contributions paid €0.00 €0.00 €0.00 €0.00

Referable Amounts earned towards your once-off retirement lump sum in this pensionable employment:

In 2019 In 2018 Before 2018 (Adjusted)3 Total

Earned in respect of this employment only €0.00 €0.00 €0.00 €0.00

Once-off lump-sum benefit restored where contributions repaid €0.00 €0.00 €0.00 €0.00

Total Retirement Lump Sum2 earned €0.00 €0.00 €0.00 €0.00

Referable Amounts earned towards your annual retirement pension in this pensionable employment:


Earned in respect of this employment only €0.00 €0.00 €0.00 €0.00

Annual pension benefit restored where contributions repaid €0.00 €0.00 €0.00 €0.00

Total Retirement Pension2 earned €0.00 €0.00 €0.00 €0.00

IMPORTANT: You only have a future entitlement to benefits if you have paid contributions

to the Scheme for at least 24 months (see Part G).

Benefit amounts earned before 2018 have been adjusted to take into accountinflation, where applicable. These amounts may be increased in future years to take

54

account of any increases in inflation if scheme contributions paid by you are not refunded. You can find further details of how your contributions and retirement benefits are calculated in your Scheme Booklet.

Part E –State Pension Entitlements

You may potentially be entitled to receive the Contributory State Pension that would be separately payable to you directly by the Department of Employment Affairs and Social Protection. At 31 December 2018, the maximum rate for a single person was €243.30 per week (€12,695.39 per annum), increasing to €248.30 per week (€12,956.29 per annum) from 25 March 2019. Your employer cannot provide you with information on your State Pension entitlements. Further information on State Pension entitlements, including details on the eligibility criteria, can be obtained from the Department of Social Protection by telephone at LoCall 1890 500 000 or via their website at www.welfare.ie

Part F –If you have further queries

You should consult the documentation referred to in Part B of your Statement. If you still have queries, you should contact your former employer’s Pensions Officer:

<<insert full contact details for former Employer’s Pensions Officer>>

Part G –Important Notes

(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law Court and applies to your benefits under this Scheme, the benefits noted in this Statement make allowance for this. Further information on your Pensions Adjustment Order can be obtained from your legal advisor. General information on Pension Adjustment Orders is also available from the Pensions Authority at www.pensionsauthority.ie

(Parts A C&D) 2 Your Single Scheme vesting status on leaving this employment is indicated on the table at Part A of this Statement “Single Scheme vesting status.” Your Single Scheme vesting status is based on the period of pensionable employment with us and prior pensionable employments with any other Relevant Authorities where a refund of contributions did not issue.

In order to be entitled to a long-term retirement benefit, members must have paid contributions into the Scheme for a combined period exceeding 24 months (2 years). This is called the Vesting Period. Pensionable Single Scheme employment with more than one public service employer counts towards the Vesting Period. For example, if you were employed with Public Service Body A for 18 months and subsequently with Public Service Body B for 6 months or more you would have completed the Vesting Period and hold an entitlement to a benefit at retirement age.

- Non-Vested Member: has not completed the Vesting Period and has noentitlement to a retirement benefit;

- Vested Member: has completed the Vesting Period and has an entitlementto a retirement benefit payable at the Normal Retirement Date noted inPart A of the Statement. You should apply to us for the payment of yourbenefits at least 6 months in advance of your retirement date;

55

http://www.pensionsauthority.ie/

Please note that your Single Scheme vesting status is based on the information available to us at the date of issue of this Leaver Statement. If you believe your Single Scheme vesting status on leaving this employment to be incorrect, you should make contact with us to allow the position to be reviewed.

(Part D) 3 Once-off lump sum and annual retirement pension referable amounts are increased where the Department of Public Expenditure & Reform notifies public service bodies that there has been an increase in the Consumer Price Index (inflation) for a given scheme year.

If you were in two public service posts at the same time during the period covered bythis Statement, you should note that it has not been adjusted to allow for theoverlapping of your employments. The scheme rules require that the benefits arisingfrom such overlapping employments are adjusted so that your benefits are based onthe equivalent of one full-time employment. If this applies to you, you shoulddisregard this Statement and make contact with us to allow the position to bereviewed.

If you are concerned that any contributions deducted from you have not been paid tothe Scheme, you should contact your employer’s Pensions Officer in the first instance(see Part F). If you still have concerns, you should contact your PersonnelOfficer/Director of Human Resources who can advise you further and provideguidance. If you feel those concerns you have raised continue to be unresolved youshould contact The Pensions Authority

Further information on the calculation of your benefits is available atwww.singlepensionscheme.gov.ie

Disclaimer: This statement has been carefully prepared by your employer based on the information available at the time. It is not a contractual document and gives no right to benefit. In the event of a dispute that cannot be resolved with your employer, the terms of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and associated regulations shall apply.

This is an important document that you should keep safe for future reference

56

PLEASE NOTE: Administrators may access legislation, Circulars or Letters to Personnel Officers noted in this Procedure by accessing the

Circulars & Legislation Section of the Single Scheme Website at www.singlepensionscheme.gov.ie/circulars

IMPORTANT: This process does not apply to individuals availing of an unpaid leave of absence, a career break or any form of unpaid statutory

protected leave such as unpaid maternity leave, unpaid parental leave, etc.

Guidelines – Colour key

= Yes/No Decision Point

Resource Toolkit Single Scheme Administration Project (Phase 1)

Leaver Resources

Resource Name Process Guidelines

Resource Reference SPS.LVR.G.01 (Phase1)

Description Suggested procedure outlining key steps that a Relevant Authority might

take where pensionable employees leave employment (other than retirement

or death).

Version V1.0

57

http://www.singlepensionscheme.gov.ie/circulars

Ref. Step Description of key activities / general guide

0.0 Process Map The recommended Process Map may be accessed in the Administrator Toolkit for this

process. It is recommended that this is consulted when processing a Single Scheme

pension leaver (other than on retirement or death).

1.0 Notification received of exit of Single

Scheme member

The ending of a member’s pensionable employment can come about through resignation

or, in the case of a temporary employee, the natural end of a temporary contract that is

not being renewed or extended.

1.1 Last date of pensionable employment

confirmed

Administrators should verify and record the last date of pensionable employment

with the member’s Line Manger in the case of resignation, if not provided on

documentation received, ensuring that relevant contractual notice period is observed;

In the case of a temporary employee coming to the end of their current contract, it

should be confirmed that the Contract of Employment of the member concerned is not

to be renewed for their current post and/or that the member is not being redeployed to

another pensionable post within the organisation.

2.0 Total member SPS contributions paid

by member in this employment to

last date of pensionable employment

confirmed

An extract should be run against the payroll or pension system, as applicable, to obtain

details of the total contributions paid by the member up to the last date of pensionable

employment;

This should include, where applicable, details of any contributions paid by the member

to restore referable amounts in respect of a Single Scheme refund repaid.

58

2.1 Total referable amounts

accrued/restored by member in this

employment to last date of


A Referable Amounts Calculation Tool is available in the Administrator Toolkit for

Relevant Authorities that do not operate a pension system for the Single Scheme;

Pension and Lump Sum Referable amounts earned by a member up to the last day of

pensionable employment should be carefully calculated in line with Circular 11/2014,

taking care to make necessary adjustments for any changes in work patterns,

pensionable remuneration or periods of unpaid leave;

Details of any referable amounts restored by the member during this employment

should also be recorded;

Where a member accrued referable amounts in a previous tax year, or restored

referable amounts relating to a previous tax year, these referable amounts should be

adjusted in line with CPI, if applicable. Details of historical CPI adjustments applying are

set out in Circular 02/2017.

3.0 Was Member previously part of

Single Scheme with another Relevant

Authority after 1 January 2013 for

which Single Scheme contributions

were retained?

Prior Single Scheme membership may impact on entitlements and it is important that

the period of any earlier Single Scheme service is verified, regardless of the duration.

A link to the full list of Single Scheme Relevant Authorities is included in the

Administrator Toolkit for this process.

The Applicant Declaration Form (Section 51 Declaration) completed at the time of hire or

other HR records (e.g. CV, Application Form, etc.) should be checked and verified for

evidence of prior Single Scheme employment(s), copies of Single Scheme Cession of

Employment Statements from prior employments, etc.

If “yes” or “unknown”, go to Step 3.1

If “no”, go to Step 3.2

59

http://singlepensionscheme.gov.ie/circulars/circular-11-of-2014/

http://singlepensionscheme.gov.ie/circulars/circular-2-of-2017/

3.1 Verify length of prior earlier

membership of Single Scheme for

which Scheme contributions were

retained.

This information may be available on the member’s HR record (e.g. Section 51 Applicant

Declaration Form or Single Scheme Leaver Statements from prior employments);

If necessary, formal enquiries should be made with the member or their former

employer.

Proceed to Step 3.2

3.2 Calculate total period of Single

Scheme membership for which

contributions have been retained

A Vesting Calculation Tool is available in the Administrator Toolkit for this process;

The verified period of membership of the Single Scheme with this employment for

which contributions have been retained should be input to the Vesting Calculation Tool,

less any periods of non-pensionable leave;

The verified period of earlier membership of the Single Scheme for prior employments

, if applicable, for which contributions have been retained should also be input to the

Vesting Calculation Tool, less any periods of non-pensionable leave;

The total period of membership of the Single Scheme in all employments for which

contributions have been retained, less any periods of non-pensionable leave, should

then be summed together;

IMPORTANT: A day’s pay (regardless of a member’s % work-pattern) is counted as

one day.

3.3 Has vesting period been completed? The Vesting Period for the Single Scheme is 2 years cumulative service for which

contributions have been retained;

60

As noted at Step 3.2, a day’s pay (regardless of a member’s % work-pattern) counts as

one day towards the 2 year vesting period.

If the answer to 3.2 is less than 2.000 years, the member is not vested – proceed to

Step 4.0.

If the answer to 3.2 is equal to or greater than 2.000 years, the member is vested –

proceed to Step 5.0

4.0 Member is not vested A link to the full list of Single Scheme Relevant Authorities is included in the


Is the member taking up pensionable employment in another Single Scheme Relevant

Authority? (This information may be available on an Employee Exit Form, a letter of

resignation or advised by the member).

If “yes”, proceed to Step 4.

If “no” or “unknown”, proceed to Step 4.2

4.1 Member is not vested - is taking up

pensionable employment with

another Single Scheme Relevant

Authority

Update local records to reflect non-deferred member and ineligible for refund at this

time as taking up pensionable employment with another Relevant Authority;

Issue Template Letter A1 to member enclosing Single Scheme Leaver Statement;

Copy Template Letter A2 to the member’s new Single Scheme Relevant Authority

enclosing Single Scheme Leaver Statement;

61

4.2 Member is not vested – not

confirmed as taking up pensionable

employment with another Single

Scheme Relevant Authority

Update local records to reflect non-deferred member that may reclaim contributions;

Issue Template Letter B to member with Application for Refund of Nett Employee

Contributions Form and enclosing Single Scheme Leaver Statement

5.0 Member is vested A link to the full list of Single Scheme Relevant Authorities is included in the


Is the member taking up pensionable employment in another Single Scheme Relevant

Authority? (This information may be available on an Employee Exit Form, a letter of

resignation or advised by the member)

If “yes”, proceed to Step 5.1

If “no” or “unknown”, proceed to Step 5.2

5.1 Member is vested - is taking up


another Single Scheme Relevant

Authority

Update local records to reflect deferred benefits and subsequent pensionable

employment with another Relevant Authority;

Issue Template Letter C1 to member enclosing Single Scheme Leaver Statement;

Copy Template Letter C2 to the members new Single Scheme Relevant Authority

enclosing Single Scheme Leaver Statement;

5.2 Member is vested – not confirmed as

taking up pensionable employment

with another Single Scheme Relevant

Authority

Update local records to reflect deferred benefits payable at Normal Retirement Date

Issue Template Letter D to member enclosing Single Scheme Leaver Statement

62

Disclaimer: This Recommended Scheme Procedure has been designed by the DPER Single Pension Project Team for straightforward cases

that administrators might expect to encounter on a day-to-day basis. It does not purport to cover all eventualities and no liability is accepted

by the Minister for Public Expenditure & Reform for any omissions or errors arising. Administrators should carefully consult the Public Service

Pensions (Single Scheme and Other Provisions) Act 2012 and associated regulations that, at all times, have precedence.

63

PLEASE NOTE: Administrators may access legislation, Circulars or Letters to Personnel Officers noted in this Procedure by accessing the Circulars & Legislation Section of the Single Scheme Website at www.singlepensionscheme.ie/circulars

IMPORTANT: • This template should be updated by administrators as appropriate for future

tax years.

Resource Toolkit Single Scheme Administration Project (Phase 1) Annual Administration Events

Resource Name Annual Benefit Statement Template Resource Reference SPS.ANN.ABS.TS.01 Description A suggested Annual Benefit Statement template for issue to active

members within 6 months of the end of each Scheme Year. Version V1.02 Version Comments Template updated for new calendar year and to reflect March

2019 changes to Contributory State Pension rate

65

http://www.singlepensionscheme.ie/circulars


Annual Benefit Statement at 31 December 2018


Part A - Personal Information

Member Name PPS Number Start date of Single Scheme membership in this employment

dd/mm/yyyy

Date of Birth dd/mm/yyyy Normal Retirement Date dd/mm/yyyy Home Address

Civil Status <<Single, Married, Civil Partnered, Co-Habiting, Separated, Divorced, Widowed,

Surviving Civil Partner, A former Civil Partner>>


<<No OR Yes>>

Membership Category Select from dropdown


What is the purpose of my Annual Benefit Statement?

Your Annual Benefit Statement is an important document. It shows the benefits that you have earned under the Single Public Service Pension Scheme up to 31 December every year. It also confirms the contributions that you have paid to your current employer up to 31 December every year. Benefits you earn or contributions you pay after this date will appear in next year’s Annual Benefit Statement.

Your Statement also provides you with an opportunity to check the personal information that we have on record for you. It should be read in conjunction with the following documents:

• the Scheme Booklet and “At-A-Glance” guides available atwww.singlepensionscheme.gov.ie

• the Important Notes at the end of this Statement



Part A This confirms the personal information that we hold for you. You should review this now to make sure that it is correct. If any information is not correct, you should make contact with your Pensions Officer (see Part G) as soon as possible because the benefits on your Statement may need to be reviewed.

66

Part C This provides a summary “snapshot” of contributions paid and your benefits earned as a member of the scheme at 31 December last and confirms: • total contributions that you have paid up to 31 December last;• total retirement benefit amounts, termed “referable amounts,” that

you have earned up to 31 December last.Part D This provides a more detailed breakdown of the contributions that you

have paid and the retirement benefits that you have earned up to 31 December last under the Scheme in this employment.

Part E This provides information on benefits that may be payable if you die in service.

Part F This informs you that you may have a separate potential entitlement in the future to the Contributory State Pension and explains how you can find out more about this entitlement.

Part G This provides information on how you can obtain further information and how to contact your Pensions Officer in the event that you have a query about your Statement.

Part H This provides explanations for some of the information contained on your Statement. It is very important that you read and understand this section as it contains key information in relation to your benefits under the Scheme.

Part C – Summary of all Contributions paid and Benefits Earned to the end of last year

Each time you pay contributions into the Single Scheme, you earn amounts based on your pensionable pay towards your potential retirement benefits2. Retirement benefits consist of a once-off lump sum and an annual retirement pension.

The table below provides a summary “snapshot” at 31 December last of the contributions paid and retirement benefits earned by you in this employment. The amounts that you earned under the Scheme in this employment in earlier years, if applicable, have been increased to take account of inflation. Contributions paid and benefits earned after 31 December last will be included in next year’s Annual Benefit Statement.

Summary of total Single Scheme Contributions paid by you in this employment to the end of last year


Summary of total Retirement Benefit Amounts earned by you in this employment to the end of last year



IMPORTANT:

You will only have a future entitlement to benefits if you pay contributions tothe Scheme for at least 2 years (see Part H).

67

Retirement Benefit amounts earned in earlier tax years have been increased to takeinflation into account. These may be further increased to take account of any futureincreases in inflation. You can find further details of how your contributions andretirement benefits are calculated in your Scheme Booklet.

Part D – Breakdown of Contributions paid and Benefits Earned to the end of last year

This table below provides a more detailed breakdown of the contributions that you have paid and the retirement benefits2 earned by you under the Scheme during your employment with us up to 31 December last:

• in the last calendar year• in earlier calendar years (if applicable)

If, in this period of employment, you have repaid pension contributions that were previously refunded to you in earlier Single Scheme employments, these amounts and the corresponding benefits restored are also included.

Breakdown of all contributions paid by you during this employment to the end of last year:

In 2018 Before 2018 Total

Contributions in respect of this employment only €0.00 €0.00 €0.00

Refunded contributions repaid during this employment €0.00 €0.00 €0.00

Total contributions paid €0.00 €0.00 €0.00

Referable Amounts earned towards your once-off retirement lump sum at the end of last year:

In 2018 Before 2018 (Adjusted)3 Total

Earned in respect of this employment only €0.00 €0.00 €0.00

Once-off lump-sum benefit restored where contributions repaid €0.00 €0.00 €0.00

Total Retirement Lump Sum2 earned €0.00 €0.00 €0.00

Referable Amounts earned towards your annual retirement pension at the end of last year:

In 2018 Before 2018 (Adjusted)3 Total

Earned in respect of this employment only €0.00 €0.00 €0.00

Annual pension benefit restored where contributions repaid €0.00 €0.00 €0.00

Total Retirement Pension2 earned €0.00 €0.00 €0.00

IMPORTANT:

You will only have a future entitlement to benefits if you pay contributions tothe Scheme for at least 24 months (see Part H).

68

Retirement Benefit amounts earned in earlier tax years have been increased to takeinflation into account. These may be further increased to take account of any futureincreases in inflation. You can find further details of how your contributions andretirement benefits are calculated in your Scheme Booklet.

Part E – Benefits payable in the event of your death in service

If you die while serving as a member of the Scheme, the following death in service benefits may be payable:

Death Gratuity This is equal to the value of two times your pensionable pay in the year before your death and is payable to your Legal Personal Representative.

You should note that the Death Gratuity may be reduced if you have a separate entitlement to a lump sum under any other public service pension scheme.

Survivor’s Pension and/or Children’s Pension 4

If you have completed two years as a member of the scheme at the time of your death, in addition to the payment of a Death Gratuity, your Spouse/Civil Partner may be entitled to the payment of a Survivor’s Pension. This is usually half the value of your earned pension benefit at the date of your death.

A Child’s Pension may also be payable to an eligible child as defined in the Important Notes at Part H of your Statement.

Further information on death in service benefits is available in your Scheme Booklet, at www.singlepensionscheme.gov.ie or from your employer’s Pensions Officer (see Part G)

Part F –State Pension Entitlements

You may potentially be entitled to receive the Contributory State Pension that would be separately payable to you directly by the Department of Employment Affairs and Social Protection. At 31 December 2018, the maximum rate for a single person was €243.30 per week (€12,695.39 per annum), increasing to €248.30 per week (€12,956.29 per annum) from 25 March 2019. Your employer cannot provide you with information on your State Pension entitlements. Further information on State Pension entitlements, including details on the eligibility criteria, can be obtained from the Department of Social Protection by telephone at LoCall 1890 500 000 or via their website at www.welfare.ie

Part G –If you have further queries

You should consult the documentation referred to in Part B of your Statement. If you still have queries, you should contact your employer’s Pensions Officer:


Part H –Important Notes

(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law Court and applies to your benefits under this Scheme, the benefits noted in this

69

Statement make allowance for this. Further information on your Pensions Adjustment Order can be obtained from your legal advisor. General information on Pension Adjustment Orders is also available from the Pensions Authority at www.pensionsauthority.ie

(Parts C & D) 2 In order to be entitled to a long-term retirement benefit, members must have paid contributions into the Scheme for a combined period exceeding 24 months (2 years) in order to be entitled to a benefit at retirement age. This is called the Vesting Period.

(Part D) 3 Annual retirement pension and once-off lump sum referable amounts are increased where the Department of Public Expenditure & Reform notifies public service bodies that there has been an increase in the Consumer Price Index (inflation) for a given scheme year.

(Part E) 4 Eligible Child means a child or step-child or lawfully adopted child of a deceased member, where the child—

a) has not reached the age of 16 years,b) has reached the age of 16 years but has not reached the age of 22 years

and—

i. is receiving full-time educational or vocational instruction, orii. is undergoing full-time instruction or training by any person for

any vocation, profession or trade, or

c) is permanently incapacitated by reason of mental or physical infirmity frommaintaining himself or herself and who, when his or her permanentincapacity first occurred, was a person to whom paragraph (a) or (b)related

If you were in two public service posts at the same time during the period covered bythis Statement, you should note that it has not been adjusted to allow for theoverlapping of your employments. The scheme rules require that the benefits arisingfrom such overlapping employments are adjusted so that your benefits are based onthe equivalent of one full-time employment. If this applies to you, you shoulddisregard this Statement and make contact with us to allow the position to bereviewed.

If you are concerned that any contributions deducted from you have not been paid tothe Scheme, you should contact your employer’s Pensions Officer in the first instance(see Part G). If you still have concerns, you should contact your PersonnelOfficer/Director of Human Resources who can advise you further and provideguidance. If you feel those concerns you have raised continue to be unresolved youshould contact The Pensions Authority.

Further information on the calculation of your benefits is available atwww.singlepensionscheme.gov.ie

Disclaimer: This statement has been carefully prepared by your employer based on the information available at the time. It is not a contractual document and gives no right to benefit. In the event of a dispute that cannot be resolved with your employer, the terms of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and associated regulations shall apply.


70

PLEASE NOTE: Administrators may access legislation, Circulars or Letters to Personnel

Officers noted in this Procedure by accessing the Circulars & Legislation Section of the Single

Scheme Website at www.singlepensionscheme.gov.ie/circulars

IMPORTANT: These are suggested guidelines that administrators are free to adapt to suit

their needs, being mindful that there are key legislative deadlines for the completion of

certain core administration activities throughout the year.

Resource Toolkit Single Scheme Administration Project (Phase 1)

Annual Administration Resources

Resource Name Annual Administration Activities Guidance Note

Resource Reference SPS.ANN.G.01 (Phase 1)

Description These guidelines may assist administrators with the planning and

execution of their core administration activities under the Single

Public Service Pension Scheme.

Version V1.02

Version comments Template updated to reflect new scheme year 2019.

71

http://www.singlepensionscheme.gov.ie/circulars

Overview

In addition to undertaking day-to-day administration of the Single Scheme for their

organisation’s members (recruitment, processing leavers and retirements, deducting and

remitting pension contributions, etc.), pension administrators must also undertake a

number of annual core administration activities that are critical from a statutory

compliance perspective and to ensure overall membership records are up-to-date.

Sample Scheme Administration Calendar for annual core administration

activities

The table below provides a high-level suggested Scheme Administration Calendar that

administrators may consider adopting for their planning of annual core administration

activities associated with the Single Scheme:

Calendar Month

Core Single Scheme Administration

Activity J F M A M J J A S O N D

A DPER Scheme Membership Survey

(for Pensions Authority Fees)

B Pensioners’ Payroll Adjustments

(w.e.f. 1 Jan)

C Update/Revaluation of Deferred

Member Benefits for CPI

D Apply CPI for active members (@ 31

December last) and prepare and issue


E Pensioner Declaration Exercise

This list of annual activities included in the Administration Calendar above is not

intended to be exhaustive and may differ depending on organisation size and complexity.

Administrators may wish to consider adding other activities, such as financial planning,

audit review or pension presentations for current or retiring staff into this calendar.

The remainder of this guide focusses on summarising the tasks associated with

completing each core administration activity for the Single Scheme and highlights

resources that may be of assistance to administrators.

A. Annual Scheme Membership Survey

Annual fees are payable to the Pensions Authority for the Single Scheme. The fee

is based on the total active membership of the Single Scheme at 1 January

annually.

The Department of Public Expenditure & Reform has undertaken, on behalf of all

Single Scheme employers across the Public Service, to calculate and remit the

annual fees due to the Pensions Authority in respect of the Single Scheme.

It is suggested that administrators prepare for this survey in early January each

year by preparing a report of active and deferred members (headcount) on the

last day of the previous year.

72

http://www.singlepensionscheme.gov.ie/home/for-employers/administrator-tools/standard-forms-and-checklists/recruitment/

http://www.singlepensionscheme.gov.ie/home/for-employers/administrator-tools/standard-forms-and-checklists/leavers/

http://www.singlepensionscheme.gov.ie/home/for-employers/administrator-tools/standard-forms-and-checklists/retirement/

http://www.singlepensionscheme.gov.ie/circulars/letter-to-personnel-officers-7-november-2013/

To assist it with the calculation of Pensions Authority fees the Department of

Public Expenditure & Reforms sends a brief questionnaire to all Single Scheme

employers at the start of January for completion and return by a specified date in

January to ensure the timely payment of fees to the Pensions Authority.

B. Single Scheme Pensioners’ Payroll Adjustments

A key feature of the Single Scheme is that increases to pensions in payment

under the Scheme are linked to inflation (CPI). Changes in inflation are

communicated annually by official DPER Circular and have effect from 1 January

of that year to Single Scheme pensions in payment at the end of the previous

year. This differs from how referable amounts earned are increased for active

scheme members (see bottom of Page 4 of this document).

As such, pensions in payment on 31 December annually under the Single

Scheme are reviewed and adjusted for inflation (CPI) when sanctioned by the

Minister for Public Expenditure & Reform. This includes Single Scheme Survivor’s

Pensions and Children’s Pensions.

While preparations for this review may be undertaken upon completion of the

preceding December payroll (e.g. running reports with details of any Single

Scheme pensioners), the exercise cannot be progressed until the relevant

sanctioned CPI rate has been notified by the Department of Public Expenditure &

Reform.

Administrators may access a Single Scheme Pensioner in Payment CPI Uprating

Tool in the Employer’s Toolkits section of the Single Scheme website. As the

Calculation Tool Guidelines explain, by inserting the existing rates of pensions in

payment and inputting the CPI rate to be applied, the Calculation Tool will

calculate the revised rate of pension payable.

Copies of the current and historical official Circulars related to any annual

adjustments to Single Scheme pensions in payment are available in the Circulars

and Legislation section of the Single Scheme website. Circular 03 of 2019

provides a useful overview of how CPI has been applied to pensioners in payment

since the Single Scheme’s inception.

C. Updating/CPI Increases to Deferred Members’ Benefits

It is recommended that administrators undertake a comprehensive review of all

deferred Single Scheme members’ benefits to establish if their deferred benefits

need to be increased for CPI (as per active members).

In doing so this will help to ensure that administrators are well-placed to:

Promptly respond to pension queries from deferred members

Promptly calculate deferred member benefits at the time of their

retirement (or death prior to retirement);

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http://www.singlepensionscheme.gov.ie/home/for-employers/administrator-tools/referable-amounts-calculation-template/pensioners-cpi/

http://www.singlepensionscheme.gov.ie/home/for-employers/administrator-tools/referable-amounts-calculation-template/pensioners-cpi/

http://www.singlepensionscheme.gov.ie/circulars/

http://www.singlepensionscheme.gov.ie/circulars/

https://singlepensionscheme.gov.ie/circulars/circular-3-of-2019/

Efficiently respond to queries from other public service employers about a

former/deferred member’s pension position;

Readily collate information required centrally as part of an actuarial

assessment, for example, or to facilitate the migration of accurate data

across to a new pension system;

Provide up-to-date information on Single Scheme membership when

requested by the Minister for Public Expenditure & Reform.

D. Preparation and Issue of Annual Benefit Statements

Changes in inflation (CPI) are communicated annually by official DPER Circular

early in the New Year. Once this notification issues each Relevant Authority is

responsible for issuing Annual Benefit Statements to all active members of the

Single Scheme that were in pensionable employment on 31 December.

Annual Statements are required to have issued by Relevant Authorities to each

active member by 30 June annually and outline certain key information as at

the end of the preceding year.

The accurate preparation of an Annual Benefit Statement for each member

requires:

a. Collating members’ Personal Details (e.g. date of birth, date of

retirement, Pensions Adjustment Order information, personal address

etc.);

b. Summary calculation of members’ total contributions paid in the

scheme year for which the Statement is being prepared;

c. Summary calculation of members’ total referable amounts (pension &

lump sum) in the scheme year for which the Statement is being prepared;

If the member was in the Single Scheme with the same employer in a year prior

to the current statement year, the referable amounts must be reviewed and

increased for these earlier years if there has been positive inflation. The rate to

be applied to these referable amounts built up in earlier years is communicated

annually by official DPER Circular.

IMPORTANT: Unlike the application of CPI to pensioners, there is effectively a 12 month “freeze”

before any increase is applied to referable amounts earned in the most recent full year for active

members. An Annual Benefit Statement being prepared at 31 December 2018 for a member who has

been in the Scheme for several years would be handled in the following way:

Referable amounts earned before 2018 would be increased by the notified CPI rate at 31

December 2018.

Referable amounts earned in 2018 would not be increased by CPI until 31 December 2019 (and

would be the subject of a DPER Circular in early 2020, assuming an increase was recorded for that

year).

Circular 03 of 2019 provides a good overview of how CPI is to be applied to the most recent year’s

referable amounts and, if applicable, earlier years’ referable amounts.

74

https://singlepensionscheme.gov.ie/circulars/circular-3-of-2019/

Administrators may access a Single Scheme Contributions and Referable Amounts

Calculation Tool in the Employer Toolkit section of the Single Scheme website. As

the Calculation Tool Guidelines explain, by inputting details of the member’s

pensionable earnings and employment FTE for each pay period, the Calculation

Tool will calculate the member’s contributions and referable amounts for each

year, including increases for any earlier year’s referable amounts, if applicable, to

take account of sanctioned CPI changes. The calculation tool will display a

dashboard summary up to 31 December 2018 that can be exported to a 2018

Annual Benefit Statement. The current calculation tool should only be used

for calculations performed up to 31 December 2019.

A suggested template for a 2019 Annual Benefit Statement for the year ending

31 December 2019 may be accessed in the Annual Administrator Activities

Toolkit.

Further information on the calculation of contributions and referable amounts by

pay period is available in Circular 9/2015 and Circular 11/2014.

E. Pensioner Declaration Exercise

Administrators should ensure that those in receipt of a pension under the Single

Public Service Pension Scheme are included in their organisation’s regular

pensioner declaration exercise. The standard declaration template currently in use

by employers can also be used for Single Scheme pensioners.

The Pensioner Declaration exercise is an audit requirement and in line with best

practice guidelines for pension schemes set out by The Pensions Authority.

Typically this exercise is carried out in late quarter 3/early quarter 4 though

organisations themselves are best placed to determine when to issue the annual

declarations to pensioners.

Administrators should ensure that in the case of payment of Children’s Pensions,

where the child is over 16 years of age and is not permanently incapacitated,

appropriate supporting evidence is obtained to ensure that the child beneficiary is

still entitled to receive the benefit i.e. they are aged under 22 years and are

receiving full-time educational/vocational instruction, or undergoing full-time

instruction or training by any person for any vocation, profession or trade.

Further information on the Single Scheme:

Homepage: www.singlepensionscheme.gov.ie

Circulars & Legislation: www.singlepensionscheme.gov.ie/circulars

75

http://www.singlepensionscheme.gov.ie/home/for-employers/administrator-tools/referable-amounts-calculation-template/referable-amounts/

http://www.singlepensionscheme.gov.ie/home/for-employers/administrator-tools/referable-amounts-calculation-template/referable-amounts/

https://singlepensionscheme.gov.ie/wp-content/uploads/2019/02/Annual-Events-Annual-Benefit-Statement-Template.docx

http://www.singlepensionscheme.gov.ie/circulars/circular-9-of-2015/

http://www.singlepensionscheme.gov.ie/circulars/circular-11-of-2014/


Practical Exercises

Leaver Statements

77

Assumptions:

Pensionable employment with RA Inc. commenced on 15 April2018

No unpaid absences between start date and end date ofpensionable employment

All contact details up-to-date

Case Study

Example 1

79

Applicant Declaration Form To Be Completed By All Persons Taking Up Pensionable

Employment with Relevant Authority “RA Inc.”

Purpose of this Form

Section 51 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 requires

that: Any person who

(a) takes up employment in a public service body, and

(b) either—

(i) has an entitlement to any preserved pension or any preserved lump sum or any

other retirement benefit, OR

(ii) has received or is in receipt of retirement benefits, under a pre-existing public

service pension scheme of which he or she was or is a member, shall provide a

declaration to that effect to the relevant authority

Accordingly, RA Inc. requires this Declaration to be made as a condition of being offered

employment.

Section A. Verification of Current Irish Public Service Employee Status

1. I declare that: (please mark one answer only)

a. I have NOT previously been employed in a pensionable capacity in the Irish Public

Service [Go to Q6].

b. I HAVE been employed in a pensionable capacity within the Irish Public Service Body

[Go to Q2].

Section B. Declaration for current or former employees of the Irish Public

Service

2. I declare details of all periods of prior pensionable service with Irish Public Service Bodies in

the table below:

Irish Public Service Employer Precise Dates of

Employment

Have you

received or

applied for

a pension refund? From To

(A) / / / / NO OR YES

(B) / / / / NO OR YES

(C) / / / / NO OR YES

(D) / / / / NO OR YES

(E) / / / / NO OR YES

(Please check with your former employers if you are unsure of precise dates.

Use an additional page if needed)

[Go to Q3]

81


a. Since 1 January 2013, I have NOT availed of a period of unpaid leave of more than

26 consecutive weeks (e.g. through a Career Break, Special Unpaid Absence, Unpaid

Maternity Leave, Unpaid Parental Leave, Carer’s Leave, etc.)

[Go to Q4]

b. Since 1 January 2013, I HAVE availed of a period of unpaid leave of more than 26

consecutive weeks (e.g. through a Career Break, special unpaid absence, unpaid

maternity leave, unpaid parental leave, Carer’s leave, etc.). The details of my unpaid

leave after 1 January 2013 are included in the table below:

Type of Leave Precise Dates of Leave

From To

(A) / / / /

(B) / / / /

(C) / / / /



[Go to Q4]


a. I have NEVER availed of an enhanced or Incentivised Scheme for Voluntary Early

Retirement or redundancy from an Irish Public Service Body;[Go to Q5]

b. I HAVE availed of an enhanced or Incentivised Scheme for Early Retirement or enhanced

redundancy from an Irish Public Service Body. I confirm that I am NOT prohibited under

the terms of such Scheme from accepting re-employment in the Irish Public Service and I

am aware of the potential consequences to my existing benefits in the event of my re-

employment in the Irish Public Service.

(Please enclose full details of the particular Scheme that you availed of and the date of

same. For example, Government Incentivised Scheme for Early Retirement in 2009, HSE

Targeted Voluntary Early Retirement Redundancy Scheme in 2010, DES Teachers’ Early

Retirement Scheme, etc. If Ministerial consent is required for your re-engagement, this

must be attached).

[Go to Q5]

82

Section C. Verification of Current Irish Public Service Pension Scheme

Benefits in Payment


a. I am NOT in receipt of any retirement benefits from any Irish Public Service Pension

Scheme. I undertake to promptly notify RA Inc.’s HR Department in writing should this

position change;

[Go to Q6]

b. I AM in receipt of retirement benefits from an Irish Public Service Pension Scheme and I

set out details of these retirement benefits in the table below: (please use a separate

page if you are in receipt of benefits from more than one Irish Public Service Pension

Scheme)

Name of Irish Public Service

Pension Scheme that pays/paid

benefits

Current annual gross pension &

Date of First Payment

Lump Sum & Date of Payment

Contact details of Payroll Office for

these benefits

[Go to Q6]

Section D. Verification of Other Pensionable Pay from employment with any other Irish Public Service Body


a. I am NOT, during the course of my employment with RA Inc., expecting to receive

pensionable pay from another Irish Public Service Body. I undertake to promptly notify

RA Inc.’s HR Department in writing should this position change;

[Go to Section 7]

b. I WILL BE, during the course of my employment with RA Inc., in receipt of pensionable

pay from another Irish Public Service Body. I set out details of this other pensionable

pay in the table below: (please use a separate page if you are in receipt of

remuneration from more than one Irish Public Service Body).

Name of Public Service Body

Reason for payment

Gross Annual Amount of Payment

% of Full time position

Contact details of Payroll Office

for other Public Service

employment

[Go to Section 7]

83

7. Important Notes:

RA Inc. reserves the right to seek clarifications or further information on any aspect of

information submitted prior to finalising your appointment or the terms & conditions related

to your appointment to ensure compliance with relevant legislation.

If you were previously employed in a pensionable capacity by an Irish Public Service Body, or

are in receipt of a pension from an Irish Public Service Body, you should note that RA Inc.

may verify the accuracy of information provided with other Irish Public Service Bodies in

accordance with Section 50 of the Public Service Pensions (Single Scheme and Other

Provisions) Act 2012.

Failure to complete this Form accurately and fully may result in RA Inc. not being able to

progress your appointment or lead to delays in setting you up on the payroll system.

Former Irish Public Service employees that are in receipt of, or have an entitlement to a

preserved benefit from an Irish Public Service Pension Scheme, should familiarise themselves

with any personal implication this appointment may have on these existing entitlements or

future entitlements from RA Inc. For example, reduction in existing pensions in payment

(abatement).

Please ensure that you complete this form fully and with care as salary deductions

and pension scheme benefits may otherwise be incorrectly calculated. Any Clause

contained in your Contract of Employment will be deemed to be invalidated in the

event that materially incorrect information is provided to RA Inc.

[Go to Section 8]

8. Supporting Pension Documentation

If you have completed Section 2 and were provided with pension documentation from your

former public service employer, you are requested to enclose a copy of this pension

documentation when returning this Form. This will assist us to resolve any queries associated

with your prior pensionable employment in the public service.

9. Declaration

I make this declaration in accordance with the requirements of Section 51 of the Public Service

Pensions (Single Scheme and Other Provisions) Act 2012.

Signed: Lucas Nowak

Name (Block Capitals): Lucas Nowak

Date: 21/03/2018 PPS Number: 5554545S

Your fully completed Declaration should be returned to the address below to enable recruitment

formalities to be progressed:

Joe Black

RA Inc.

Summer Park

Springfield

84

Name: Lucas Nowak PPSN: 5554545S

Home Address: High Street, Middletown

Date of Birth: 01/02/1985 Last Date of Service: 01/03/2019

Reason for leaving Approved Resignation End of Contract

Are you leaving to take up another Public Service employment?

Yes (please provide more details below) No

Name of your new Public Service employer: Housing Finance Agency

Expected start date : 05/03/2019

Signature: Lucas Nowak Date: 5 /02/2019

RA Inc. Leaver Confirmation Details

85

Email from HR

86

Extract from Contributions and Referable Amounts Calculation Tool (2019)

87


issued by on


Member Name

PPS Number

Start date of pensionable employment dd/mm/yyyy

End date of pensionable employment dd/mm/yyyy

Date of Birth dd/mm/yyyy

Normal Retirement Date dd/mm/yyyy

Home Address

Civil Status <<Single, Married, Civil Partnered,

Co-Habiting, Separated, Divorced, Widowed,

Surviving Civil Partner,

A former Civil Partner>>

Pensions Adjustment Order

(granted under the Family Law Acts)1

<<No OR Yes>>


Single Scheme vesting status2 Select from dropdown



Your Statement is being issued to you following the conclusion of your pensionable

employment with us on the date above. It outlines the pension benefits you have

earned in this employment only. This is an important document and should be

retained by you. If you are re-employed at a future date to a pensionable post in

the Irish Public Service your new employer may request this document. You should

read your Statement with the following documents:

the information contained on the cover letter;

your most recent Single Scheme Annual Benefit Statement

the Scheme Booklet and Leaving Employment “At-A-Glance” guide available

at www.singlepensionscheme.gov.ie

the Important Notes at the end of this Statement



Part A This confirms the personal information that we hold for you. You should

review this now to make sure that it is correct. If any information is not

correct, you should make contact with your Pensions Officer (see Part F)

as soon as possible because the benefits on your Statement may need to

be reviewed.


total contributions that you have paid during this employment in

the Scheme;88

total retirement benefit amounts, termed “referable amounts”,

that you have earned towards your retirement lump sum and

retirement pension under the Scheme during this employment.

Part D This provides a more detailed breakdown of the contributions that you

have paid and the retirement benefits that you have earned under the

Scheme in this employment.

Part E This informs you that you may have a separate potential entitlement in

the future to the Contributory State Pension and explains how you can find

out more about this entitlement.

Part F This provides information on how you can obtain further information and

how to contact your Pensions Officer in the event that you have a query

about your Statement.

Part G This provides explanations for some of the information contained on your

Statement. It is very important that you read and understand this section

as it contains key information in relation to your benefits under the

Scheme.

Part C – Summary of all Contributions paid and Benefits Earned in this

employment

Each time you paid contributions into the Single Scheme, you earned amounts

based on your pensionable pay towards your potential retirement benefits3.

Retirement benefits consist of a once-off lump sum and an annual retirement

pension.

The table below provides a summary “snapshot” of the contributions paid and

retirement benefits earned by you in this employment. The amounts that you

earned under the Scheme in this employment in earlier years, if applicable, have

been increased to take account of inflation.

Summary of total Single Scheme Contributions

paid by you in this pensionable employment


Summary of total Retirement Benefits Amounts

earned in this pensionable employment



IMPORTANT:

You only have a future entitlement to benefits if you have paid

contributions to the Scheme for at least 24 months (see Part G).

Retirement Benefit amounts earned in earlier tax years have been increased

to take inflation into account. These may be further increased to take

account of any future increases in inflation. You can find further details of

how your contributions and retirement benefits are calculated in your

Scheme Booklet.

89


This table below provides a more detailed breakdown of the contributions that you

have paid and the retirement benefits3 earned by you under the Scheme during this

period of employment:

in the current calendar year

in the last calendar year (if applicable)

in earlier calendar years (if applicable)

If, in this period of employment, you have repaid pension contributions that were

previously refunded to you in earlier Single Scheme employments, these amounts

and the corresponding benefits restored are also included.



Contributions in respect of this

employment only €0.00 €0.00 €0.00 €0.00

Refunded contributions repaid during this

employment €0.00 €0.00 €0.00 €0.00


Referable Amounts earned towards your once-off retirement lump sum in this

pensionable employment:

In 2019 In 2018 Before 2018

(Adjusted)3 Total

Earned in respect of this

employment only €0.00 €0.00 €0.00 €0.00

Once-off lump-sum benefit restored where

contributions repaid €0.00 €0.00 €0.00 €0.00


Referable Amounts earned towards your annual retirement pension in this


In 2019 In 2018 Before 2018

(Adjusted)3 Total


employment only €0.00 €0.00 €0.00 €0.00

Annual pension benefit restored where



IMPORTANT:



Benefit amounts earned before 2018 have been adjusted to take into

account inflation, where applicable. These amounts may be increased in

future years to take account of any increases in inflation if scheme

contributions paid by you are not refunded. You can find further details of


Scheme Booklet.

90


You may potentially be entitled to receive the Contributory State Pension that would

be separately payable to you directly by the Department of Employment Affairs and

Social Protection. At 31 December 2018, the maximum rate for a single person was

€243.30 per week (€12,695.39 per annum), increasing to €248.30 per week

(€12,956.29 per annum) from 25 March 2019. Your employer cannot provide you

with information on your State Pension entitlements. Further information on State

Pension entitlements, including details on the eligibility criteria, can be obtained

from the Department of Social Protection by telephone at LoCall 1890 500 000 or

via their website at www.welfare.ie


You should consult the documentation referred to in Part B of your Statement. If

you still have queries, you should contact your former employer’s Pensions Officer:



(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law

Court and applies to your benefits under this Scheme, the benefits

noted in this Statement make allowance for this. Further information

on your Pensions Adjustment Order can be obtained from your legal

advisor. General information on Pension Adjustment Orders is also

available from the Pensions Authority at www.pensionsauthority.ie

(Parts A C&D) 2 Your Single Scheme vesting status on leaving this employment is

indicated on the table at Part A of this Statement “Single Scheme

vesting status.” Your Single Scheme vesting status is based on the

period of pensionable employment with us and prior pensionable

employments with any other Relevant Authorities where a refund of

contributions did not issue.

In order to be entitled to a long-term retirement benefit, members

must have paid contributions into the Scheme for a combined period

exceeding 24 months (2 years). This is called the Vesting Period.

Pensionable Single Scheme employment with more than one public

service employer counts towards the Vesting Period. For example, if

you were employed with Public Service Body A for 18 months and

subsequently with Public Service Body B for 6 months or more you

would have completed the Vesting Period and hold an entitlement to a

benefit at retirement age.

- Non-Vested Member: has not completed the Vesting Period and

has no entitlement to a retirement benefit;

- Vested Member: has completed the Vesting Period and has an

entitlement to a retirement benefit payable at the Normal

Retirement Date noted in Part A of the Statement. You should

apply to us for the payment of your benefits at least 6 months in

advance of your retirement date;

91


Please note that your Single Scheme vesting status is based on the

information available to us at the date of issue of this Leaver

Statement. If you believe your Single Scheme vesting status on

leaving this employment to be incorrect, you should make contact

with us to allow the position to be reviewed.

(Part D) 3 Once-off lump sum and annual retirement pension referable

amounts are increased where the Department of Public Expenditure &

Reform notifies public service bodies that there has been an increase

in the Consumer Price Index (inflation) for a given scheme year.

If you were in two public service posts at the same time during the period

covered by this Statement, you should note that it has not been adjusted to

allow for the overlapping of your employments. The scheme rules require

that the benefits arising from such overlapping employments are adjusted so

that your benefits are based on the equivalent of one full-time employment.

If this applies to you, you should disregard this Statement and make contact


If you are concerned that any contributions deducted from you have not

been paid to the Scheme, you should contact your employer’s Pensions

Officer in the first instance (see Part F). If you still have concerns, you

should contact your Personnel Officer/Director of Human Resources who can

advise you further and provide guidance. If you feel those concerns you have

raised continue to be unresolved you should contact The Pensions Authority

Further information on the calculation of your benefits is available at


Disclaimer: This statement has been carefully prepared by your employer based

on the information available at the time. It is not a contractual document and gives

no right to benefit. In the event of a dispute that cannot be resolved with your

employer, the terms of the Public Service Pensions (Single Scheme and Other

Provisions) Act 2012 and associated regulations shall apply.

This is an important document that you should keep safe for future

reference

92

Assumptions:

Pensionable employment commenced with RA Inc. on 15 April2018



Case Study

Example 2

93


Employment with Relevant Authority “RA Inc.”





(b) either—







employment.




Service [Go to Q6].


[Go to Q2].


Service


the table below:


Employment

Have you

received or

applied for


(A) Irish Film Board 01/05/2016 31/12/2017 NO OR YES

(B) / / / / NO OR YES

(C) / / / / NO OR YES

(D) / / / / NO OR YES

(E) / / / / NO OR YES



[Go to Q3]

95





[Go to Q4]

b. Since 1 January 2013, I HAVE availed of a period of unpaid leave of more than 26





From To

(A) / / / /

(B) / / / /

(C) / / / /



[Go to Q4]













must be attached).

[Go to Q5]

96


Benefits in Payment




position change;

[Go to Q6]




Scheme)



benefits





these benefits

[Go to Q6]






[Go to Section 7]






Reason for payment





employment

[Go to Section 7]

97

7. Important Notes:















(abatement).





[Go to Section 8]






9. Declaration



Signed: Philip Mark Name (Block Capitals): Philip Mark

Date: 21/02/2018 PPS Number: 2587587U



Joe Black

RA Inc.

Summer Park

Springfield

98

Name: Philip Mark PPSN: 2587587U

Home Address: 56 Colour Street, Greentown





Name of your new Public Service employer: N/A

Expected start date : N/A

Signature: Philip Mark Date: 01/02/2019

RA Inc. Leaver Confirmation Form

99

Email from HR

100


101


Leaver Statement issued by Irish Film Board on 23/01/2018


Member Name Philip Mark

PPS Number 2587587U

Start date of pensionable employment 01/05/2016 End date of pensionable employment 31/12/2017Date of Birth 01/11/1973

Normal Retirement Date 01/11/2041

Home Address 56 Colour Street,

Greentown

Civil Status Single


No

Membership Category Standard accrual

Vesting status (this employment) Not vested




employment with us on the date above. It outlines the pension benefits you have earned in

this employment only. This is an important document and should be retained by you. If you

are re-employed at a future date to a pensionable post in the Irish Public Service your new

employer may request this document. You should read your Statement with the following

documents:



the Scheme Leaflet that is available at www.singlepensionscheme.gov.ie








be reviewed.


total contributions that you have paid during this employment inthe Scheme;

total retirement benefit amounts, termed “referable amounts”,that you have earned towards your retirement pension and yourretirement lump sum under the Scheme during this employment.

102














Scheme.


Each time you paid contributions into the Single Scheme, you earned amounts based on your

pensionable pay towards your potential retirement benefits2. Retirement benefits consist of a

once-off lump sum and an annual retirement pension.

The table below provides a summary “snapshot” of the contributions paid and retirement

benefits earned by you in this employment. The amounts that you earned under the Scheme

in this employment in earlier years, if applicable, have been increased to take account of

inflation.



Total contributions €4,451.06




Once-Off Retirement Lump Sum €3,465.00

IMPORTANT:

You only have a future entitlement to benefits if you have paid contributions

to the Scheme for at least 2 years (see Part G).

Retirement Benefit amounts earned in earlier tax years have been increased to take

inflation into account. These may be further increased to take account of any future

increases in inflation. You can find further details of how your contributions and

retirement benefits are calculated in your Scheme Leaflet.

103






If, in this period of employment, you have repaid pension contributions that were previously

refunded to you in earlier Single Scheme employments, these amounts and the

corresponding benefits restored are also included.



Contributions in respect of this employment only

€403.98 €2,423.88 €1,623.20 €4,451.06


employment €0.00 €0.00 €0.00 €0.00

Total contributions paid €403.98 €2,423.88 €1,623.20 €4,451.06



Earned in respect of this employment only

€598.36 €0.00 €0.00 €0.00

Annual pension benefit restored where contributions repaid

€0.00 €0.00 €0.00 €0.00





€3,465.00 €0.00 €0.00 €3,465.00



Total Retirement Lump Sum earned €3,465.00 €0.00 €0.00 €3,465.00

IMPORTANT:



Benefit amounts earned before 2016 have been adjusted to take into account

inflation, where applicable. These amounts may be increased in future years to take

account of any increases in inflation if scheme contributions paid by you are not

refunded. You can find further details of how your contributions and retirement

benefits are calculated in your Scheme Leaflet.

104


You may potentially be entitled to receive the Contributory State Pension that would be

separately payable to you directly by the Department of Employment Affairs and Social

Protection. At 31 December 2017, the maximum rate for a single person was €238.30 per

week (€12,434.49 per annum), increasing to €243.30 per week (€12,695.39 per annum)

from 26 March 2018. Your employer cannot provide you with information on your State

Pension entitlements. Further information on State Pension entitlements, including details on

the eligibility criteria, can be obtained from the Department of Social Protection by telephone

at LoCall 1890 500 000 or via their website at www.welfare.ie


You should consult the documentation referred to in Part B of your Statement. If you still

have queries, you should contact your former employer’s Pensions Officer:

Carly Jenner

Pension Administrator

Irish Film Board

Galway

[email protected]

(091)1000000


(Part A) 1 If a Pensions Adjustment Order has been issued by a Family Law Court and

applies to your benefits under this Scheme, the benefits noted in this

Statement make allowance for this. Further information on your Pensions

Adjustment Order can be obtained from your legal advisor. General information

on Pension Adjustment Orders is also available from the Pensions Authority at

www.pensionsauthority.ie

(Parts C & D) 2 In order to be entitled to a long-term retirement benefit, members must have

paid contributions into the Scheme for a combined period exceeding 24 months

(2 years) in order to be entitled to a benefit at retirement age. This is called

the Vesting Period. Pensionable Single Scheme employment with more than

one public service employer counts towards the Vesting Period. For example, if


subsequently with Public Service Body B for 6 months or more you would

have completed the Vesting Period and hold an entitlement to a benefit at

retirement age.


- Vested Member: as completed the Vesting Period and has an entitlementto a retirement benefit payable at the Normal Retirement Date noted inPart A of the Statement. You should apply to us for the payment of yourbenefits at least 6 months in advance of your retirement date;

Your vesting status on leaving this employment is indicated on the table at Part

A of this Statement “Vesting Status (this employment).” If you believe your

vesting status on leaving this employment to be incorrect, you should make

contact with us to allow the position to be reviewed.

(Part D) 3 Annual retirement pension and once-off lump sum referable amounts are

increased where the Department of Public Expenditure & Reform notifies public

105

http://www.welfare.ie/



service bodies that there has been an increase in the Consumer Price Index

(inflation) for a given scheme year.

If you were in two public service posts at the same time during the period covered by

this Statement, you should note that it has not been adjusted to allow for the

overlapping of your employments. The scheme rules require that the benefits arising

from such overlapping employments are adjusted so that your benefits are based on

the equivalent of one full-time employment. If this applies to you, you should

disregard this Statement and make contact with us to allow the position to be

reviewed.

If you are concerned that any contributions deducted from you have not been paid to

the Scheme, you should contact your employer’s Pensions Officer in the first instance

(see Part F). If you still have concerns, you should contact your Personnel

Officer/Director of Human Resources who can advise you further and provide

guidance. If you feel those concerns you have raised continue to be unresolved you

should contact The Pensions Authority



Disclaimer: This statement has been carefully prepared by your employer based on the

information available at the time. It is not a contractual document and gives no right to

benefit. In the event of a dispute that cannot be resolved with your employer, the terms of

the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and associated regulations shall apply.


106





Member Name

PPS Number





Home Address







<<No OR Yes>>






















be reviewed.


107


the Scheme;
















Scheme.


employment




pension.












IMPORTANT:






108


Scheme Booklet.














employment only €0.00 €0.00 €0.00 €0.00


employment €0.00 €0.00 €0.00 €0.00




In 2019 In 2018 Before 2018

(Adjusted)3 Total


employment only €0.00 €0.00 €0.00 €0.00






In 2019 In 2018 Before 2018

(Adjusted)3 Total


employment only €0.00 €0.00 €0.00 €0.00




IMPORTANT:






contributions paid by you are not refunded. You can find further details of109


Scheme Booklet.












































110
































reference

111

Assumptions:

Pensionable employment commenced with RA Inc. on 1 October2018



Case Study

Example 3

113


Employment with “RA Inc.”





(b) either—







employment.




Service [Go to Q6].


[Go to Q2].


Service


the table below:


Employment

Have you

received or

applied for


(A) Labour Court 01/03/2017 31/12/2017 NO OR YES

(B) / / / / NO OR YES

(C) / / / / NO OR YES

(D) / / / / NO OR YES

(E) / / / / NO OR YES



[Go to Q3]

115





[Go to Q4]

a. Since 1 January 2013, I HAVE availed of a period of unpaid leave of more than 26





From To

(A) / / / /

(B) / / / /

(C) / / / /



[Go to Q4]













must be attached).

[Go to Q5]

116


Benefits in Payment




position change;

[Go to Q6]




Scheme)



benefits





these benefits

[Go to Q6]






[Go to Section 7]






Reason for payment





employment

[Go to Section 7]

117

7. Important Notes:















(abatement).





[Go to Section 8]






9. Declaration



Signed: Lily Butler Name (Block Capitals): Lily Butler

Date: 21/09/2018 PPS Number: 7474747Q



Joe Black

RA Inc.

Summer Park

Springfield

118

Name: Lily Butler PPSN: 7474747Q

Home Address: Choco Lane, Choco town





Name of your new Public Service employer: N/A

Expected start date : N/A

Signature: Lily Butler Date: 01/02/2019

RA Inc. Leaver Confirmation Form

119

Email from HR

120


121

Email from Labour Court - Pension Department

122


Leaver Statement issued by the Labour Court on 31/03/2018


Member Name Lily Butler

PPS Number 7474747Q

Start date of pensionable employment 01/03/2017

End date of pensionable employment 31/12/2017

Date of Birth 01/12/1980


Home Address Choco Lane, Choco town

Civil Status Married


No










documents:











be reviewed.




that you have earned towards your retirement pension and yourretirement lump sum under the Scheme during this employment.

123














Scheme.








inflation.








IMPORTANT:







124












€1,782.24 €0.00 €0.00 €1782.24


employment €0.00 €0.00 €0.00 €0.00

Total contributions paid €1,782.24 €0.00 €0.00 €1782.24




€291.70 €0.00 €0.00 €291.70


€0.00 €0.00 €0.00 €0.00





€1,886.00 €0.00 €0.00 €1886.00



Total Retirement Lump Sum earned €1,886.00 €0.00 €0.00 €1886.00

IMPORTANT:








125



separately payable to you directly by the Department of Social Protection. The current

maximum rate for a single person from 10 March 2017 is €238.30 per week (€12,434.49 per

annum). Your employer cannot provide you with information on your State Pension

entitlements. Further information on State Pension entitlements, including details on the

eligibility criteria, can be obtained from the Department of Social Protection by telephone at

LoCall 1890 500 000 or via their website at www.welfare.ie




Liam Smith

Pension Department Labour Court

Dublin 4
















retirement age.











126








reviewed.














127



Leaver Statement issued by the Labour Court on 14/04/2018



PPS Number 7474747Q








No










documents:











be reviewed.




that you have earned towards your retirement pension and yourretirement lump sum under the Scheme during this employment.

128














Scheme.








inflation.








IMPORTANT:







129












€0.00 €0.00 €0.00 €0.00


employment €0.00 €0.00 €0.00 €0.00





€0.00 €0.00 €0.00 €0.00


€0.00 €0.00 €0.00 €0.00





€0.00 €0.00 €0.00 €0.00



Total Retirement Lump Sum earned €0.00 €0.00 €0.00 €0.00

IMPORTANT:








130



separately payable to you directly by the Department of Social Protection. The current

maximum rate for a single person from 10 March 2017 is €238.30 per week (€12,434.49 per

annum). Your employer cannot provide you with information on your State Pension

entitlements. Further information on State Pension entitlements, including details on the

eligibility criteria, can be obtained from the Department of Social Protection by telephone at

LoCall 1890 500 000 or via their website at www.welfare.ie




Liam Smith

Pension Department Labour Court

Dublin 4
















retirement age.











131








reviewed.














132



Application for a Refund of Member Pension Contributions

Labour Court (RA 200)

I wish to apply for a refund of the member pension contributions paid by me via the

payroll of the Labour Court during the period 1 March 2017 to 31 December 2017

Name: Lily Butler

PPSN: 7474747Q

Home Address: Choco Lane

Choco Town

Mobile number: 087-1234569

E-mail: [email protected]

I declare:

a. I have been a member of the Single Public Service Pension Scheme under all

employments, for which contributions were not previously repaid, for less than

24 months in total.

b. I am not presently employed in a pensionable position with another PublicService Body to which the terms of the Single Public Service Pension Schememay apply.

In making this application, I note:

1. That payment will be made by cheque to the address noted above / by electronic

fund transfer to the Irish Bank Account to which my salary from the Labour Court

was last paid, as recorded on the Labour Court’s payroll system. If your Bank

Account Details have changed, please contact the Payroll Office for

instructions as to how to proceed prior to return this form.

2. In the event that I am subsequently re-employed in a pensionable capacity in the

Irish Public Service within 24 months of my ceasing employment with the Labour

Court, I may in the future reinstate the benefit amounts related to the refund

About this Form:

This form can be used by a former member of the Single Public Service Pension Scheme

to claim a refund of their pension contribution on cessation of their employment with the Labour Court if:

1. It has been confirmed that the member has no entitlement to a long-term retirement

benefit because they have paid contributions for less than 2 years as a member of the

Scheme; and

2. The member is not taking up pensionable employment in another Public ServiceBody to which the terms of the Single Public Service Pension Scheme apply.

If you do not meet the above criteria, or if you are unsure as to whether or not you should complete this Form, you should contact the Pensions Officer in the Labour Court

133


received by repaying the contributions together with compound interest at rates

determined by the Minister for Public Expenditure & Reform;

3. The Labour Court may undertake validation checks centrally with the Department

of Public Expenditure & Reform.

Signature: Lily Butler Date: 15/01/2018

Please return your fully completed Application Form to:

Liam Smith / Pension Department / Labour Court Dublin 4

134

Internal email - Payroll confirmation repayment of contributions

135




Member Name

PPS Number





Home Address







<<No OR Yes>>






















be reviewed.


136


the Scheme;
















Scheme.


employment




pension.












IMPORTANT:






137


Scheme Booklet.














employment only €0.00 €0.00 €0.00 €0.00


employment €0.00 €0.00 €0.00 €0.00




In 2019 In 2018 Before 2018

(Adjusted)3 Total


employment only €0.00 €0.00 €0.00 €0.00






In 2019 In 2018 Before 2018

(Adjusted)3 Total


employment only €0.00 €0.00 €0.00 €0.00




IMPORTANT:






contributions paid by you are not refunded. You can find further details of138


Scheme Booklet.



be separately payable to you directly by the Department of Social Protection. The

current maximum rate for a single person from 10 March 2017 is €238.30 per week

(€12,434.49 per annum). Your employer cannot provide you with information on

your State Pension entitlements. Further information on State Pension entitlements,

including details on the eligibility criteria, can be obtained from the Department of

Social Protection by telephone at LoCall 1890 500 000 or via their website at

www.welfare.ie


































139
































reference

140

Single Scheme Quiz

1. Mark’s date of birth is 15 July 1959. He is an active Single Scheme member. What is the

minimum age he is eligible to apply to draw down his normal retirement benefits from?

Age 66

Age 67

Age 68

2. A Leaver Statement should issue to a Single Scheme member no later than how many months

following his/her last date of pensionable employment?

6 months

4 months

2 months

3. A non-vested member who receives a refund of contributions can opt to restore benefits if re-

employed with another Relevant Authority within what timeframe from date of leaving?

6 Months

24 Months

26 Weeks

4. There is no requirement to issue an Annual Benefit Statement if a non-vested Single Scheme

member applies for and receives a refund of contributions?

True

False

5. John has worked temporary, pensionable contracts of employment with the Department of

Housing and Planning as follows:

i. 1 February 2015 – 15 July 2015

ii. 5 June 2016 – 22 December 2016

iii. 8 January 2017 – 31 March 2017

All Single Scheme contributions have been refunded to John in respect of all three employments.

He subsequently takes up a pensionable post with the Department of Finance, commencing 1

March 2018. Can John restore his benefits for?

Contract(i)

Contract (ii) and (iii)

Contract (i) (ii) And (iii)

141

6. Please tick which of the following is correct “A Leaver is an employee ceasing pensionable

employment….:

i. Before reaching the Normal Retirement Age

ii. When taking approved unpaid leave

iii. At the end of a temporary contract which will not be renewed

(i) and (ii)

(i,) (ii) and (iii)

(i) and (iii)

7. Please state which of the following is the correct answer – “Annual Benefit Statements should

issue to all active Single Scheme members by...”

31 December annually

30 June annually

Annually on the anniversary of a member joining the Single Pension Scheme

8. If a member of a pre-existing pension scheme ceases pensionable public service employment on

December 2016 but takes up employment as a pensionable public servant 9 months after that

date he/she will join the:

Pre-existing scheme or nearest equivalent


9. A permanent full-time worker, part-time worker and a job-sharer will become vested in the

Single Pension Scheme once they have been in paid, pensionable employment for 2 years?

True

False

10. The Contributory State Pension (CSP) rate is currently:

€278.30 per week

€248.30 per week

€243.30 per week

11. State whether the following statement is true or false: “A Single Scheme member with an FTE of

0.5 (or 50%) will take four years before being vested in the scheme?”

True

False

142

12. Non-vested Single Scheme members who leave employment and are not taking up immediate

pensionable employment elsewhere in the public service and who are eligible for but do not

apply for a refund of contributions should get an Annual Benefit Statement?

True

False

13. How many Leaver Statements might issue when a non-vested Single Scheme member leaves

pensionable employment, does not take up immediate pensionable employment elsewhere in

the public service and applies for and receives a refund of contributions?

None

One

Two

14. Where a member is eligible to repay Single Scheme contributions previously refunded

compound interest is at a different rate to pre-2013 pension scheme members?

True

False

15. A Single Scheme member who is eligible to restore benefits must repay this to the Relevant

Authority who issued the refund?

True

False

16. Peter is currently employed with R.A Inc. He commenced his current pensionable employment

on 15th April 2015 and is resigning on 23rd January 2018. He is immediately taking up pensionable

public sector employment with another RA and has no prior pensionable public service

employment

Assuming Peter remains in pensionable Single Scheme employment with his new RA

employer, how many Annual Benefit Statements should he receive in 2018?



17. Along with contributions deducted at 3% of gross pensionable remuneration and 3.5% of net

pensionable remuneration any deductions in respect of the Additional Superannuation

Contribution (ASC) should also appear on a Single Scheme member’s Annual Benefit Statement

True

False

143

Answers to Practical Exercises

145



Leaving Employment


John is currently employed with RA Inc.

He is on a temporary contract that commenced on 1 December 2018 and will finish on

31 May 2019

No prior pensionable public service employment and not immediately taking up

pensionable public sector employment

Evaluate:

How can prior public service employments be best confirmed?

Applicant Declaration Form ( ADF)/Section 51 Declaration and other verified hire

documentation

What will John’s vesting status be on his last date of employment?

Non-vested.

Will John receive a Leaver Statement?

Yes

Exercise 1 - John

147


Exercise 1 - John

What Toolkit Template Cover Letter will issue to John? Template letter B.

Is John eligible to apply for a Refund of Contributions? Yes

What should the Relevant Authority issue on receipt of a completed Refund of Contributions application form assuming a refund of contributions is in order ? Refund less 20% tax and adjusted/amended Leaver Statement.

Assuming John’s refund is paid on 16 June 2019, up to what date will John have the option to restore benefits if he is employed subsequently to a pensionable post in a Relevant Authority?24 months from the last day of pensionable employment with his current Relevant Authority


Cathy is currently employed with RA Inc.

She commenced her current pensionable employment on 15 April 2018 and is

resigning from 23 April 2019

She is immediately taking up pensionable public sector employment with another

RA

She states she has no prior pensionable public service employment

Evaluate:

Is Cathy entitled to a refund of her contributions?

No

What documentation could her current employer check to verify that she has no prior pensionable

public service employment?

ADF/Section 51 declaration/Other hire documentation

What Leaver Toolkit template letters/forms will RA Inc. issue to Cathy?

Template Letter A1

What will happen to the Referable Amounts Cathy has accrued with her current RA Inc.?

They will continue to be administered by RA Inc.

Exercise 2 - Cathy

148


Seán is currently employed with RA Inc.

He commenced his current pensionable employment on 5 July 2014 and is resigning from

23 March 2019

He is not immediately taking up pensionable public sector employment with another RA

He has no prior pensionable public service employment or break in employment

Evaluate:

Is Seán eligible to apply for a refund of contributions?

No

What Leaver Toolkit template letters/forms will RA Inc. issue to Seán?

Leaver Statement and Template Letter D.

If Seán takes up employment in the Private Sector can he transfer Single Scheme benefits

accrued to this occupational pension scheme assuming the privately held pension scheme

allows transfers in?

No mechanism currently to facilitate this

Exercise 3 - Seán


Carol is currently employed with RA Inc.

She started in this pensionable position on 5 May 2017

She was granted an approved career break from 10 July 2018 – 10 April 2019

She is resigning to take up immediate employment with another RA from 15 April

2019

Evaluate:

What is Carol’s vesting status on leaving RA Inc.?

Non-vested

What options are available to Carol in relation to her contributions?

None – not eligible for a refund as she is taking up immediate employment with another RA

What Leaver Toolkit template letters/forms will RA Inc. issue to Carol?

Template Letter A1 and Leaver Statement

Exercise 4 - Carol

149


Jane is currently employed with RA Inc.

She began a temporary contract with her current pensionable employment on 19 September

2018 and is due to finish up on 28 April 2019

She worked part-time (WTE 0.50)

She is not immediately taking up pensionable public service employment

She has prior public service pensionable employment and on viewing the ADF it shows she

was previously employed on a full-time contract form 6 September 2015 to 3 June 2016

She is seeking a refund of contributions

Evaluate:

What Jane’s vesting status on leaving RA Inc.?

Non-vested

Will she receive a refund as requested?

Yes

What letters / forms will be issued to Jane by her current employer on her departure?

Template Letter B, Refund of Contributions application and Leaver Statement.

Adjustment/Amended Leaver Statement if refund paid

If Jane receives a refund what rate of tax will be deducted from the gross amount?

20%

Exercise 5 - Jane


Sharon is currently employed with RA Inc.

She commenced her current pensionable employment on 14 February 2015

She went on paid maternity leave on 9 January 2016

She applied and was granted a further 2 months of unpaid maternity leave on 1 July 2016

On 31 October 2016 she submitted her resignation which was effective from that date.

She has prior public service employment and on viewing the ADF it shows she was previously employed

on a temporary full-time contract from 6 January 2014 to 28 November 2014

She received a refund of her contributions in November 2014 when her contract finished.

On joining her current employer no 14 February 2015 she opted to pay back her refund of contributions

Evaluate:

What is Sharon’s vested status on leaving on 31 August 2016?

Vested

Can she receive a refund on her contributions since February 2015?

No

What letters/forms will be issued by her current employer on her departure?

Template Letter D and Leaver Statement

Exercise 6

150


Exercise 7Peter is currently employed with R.A Inc.

He commenced his current pensionable employment on 15th April 2015 and is resigning on 23

March 2019

He is immediately taking up pensionable public sector employment with another RA

He has no prior pensionable public service employment

Evaluate:

What is Peter’s vesting status on leaving employment with RA Inc.?

Vested

What letters/forms will be issued by his current employer on his departure?

Template Letter C1 and Leaver Statement

If Peter were not taking up pensionable employment with another Relevant Authority

when would he be eligible to apply for his deferred benefits and how would this be best

established?

Normal Retirement Age, Peter’s date of birth.

Exercise 7


Exercise 8

Identify in which of the Exercises above where the RA is obliged to

issue

Template Letter A2. Cathy (Exercise 2), Carol (Exercise 4)

Template Letter C2. Peter (Exercise 7)

What other correspondence would accompany these forms?

Copy of Leaver Statement issued to member

Exercise 8

151



CPI




Dec 2013 to Dec 2014 -0.3%

Dec 2014 to Dec 2015 +0.1%

Dec 2015 to Dec 2016 0%

Dec 2016 to Dec 2017 +0.4%

Dec 2017 to Dec 2018 +0.7%

Angela was employed with Bord Fáilte for a period of 4 years, commencing in January 2013

and retiring in December 2018. She was a vested member of the Single Pension Scheme.

Her total annual pension is €1,600 per annum

1. From the table, set out the CPI rate(s) that apply to Angela’s pension

+0.7%

2. From when does CPI apply to Angela’s pension according to Circular 3 of

2019?1 January 2019

152


As well as applying CPI to retiree pensions, it may also be applied to which of the pension types

below:

Spouse’s Pension

Contributory State Pension x

Eligible Child Pension

If there is an increase in the rate of CPI reported for the period December 2018 to December 2019:

If so, what needs to issue before CPI can be applied? Circular instruction

Will this be applied to Angela’s pension with immediate effect? Yes

Who is responsible for applying CPI to Single Scheme pensions? Pension Payment Authority



CPI Exercise 2


Dec 2013 to Dec 2014 -0.3%

Dec 2014 to Dec 2015 +0.1%

Dec 2015 to Dec 2016 0%

Dec 2016 to Dec 2017 +0.4%

Dec 2017 to Dec 2018 +0.7%

From the data set out in the CPI Table, complete the CPI rates that apply to the

member/pension category types on the next slide

153


CPI Exercise 2

Member/Pensioner type Relevant dates CPI rates to be applied

Active Member Commenced August 2013 +0.1%, +0.4% and +0.7%

Active Member Commenced July 2017 +0.7%

Pensioner

(Civil Partner)

Pension payable January

2019

None

Child Pension Pension payable February

2016

+0.4%, +0.7%

Designated Beneficiary Pension payable February

2017

+0.4%, +0.7%

Active Member Commenced July 2018 None

154


issued by RA Inc. on 21/3/2019


Member Name Lucas Nowak

PPS Number 5554545S





Home Address High Street, Middletown

Civil Status Unknown



No


Single Scheme vesting status2 Not vested




















be reviewed.



the Scheme;



retirement pension under the Scheme during this employment.155













Scheme.


employment




pension.










Once-Off Retirement Lump Sum €1,603.13


IMPORTANT:







Scheme Booklet.

156














employment only

€513.36 €1,394.73 €0.00 €1,908.09


employment

€0.00 €0.00 €0.00 €0.00

Total contributions paid €513.36 €1,394.73 €0.00 €1,908.09



In 2019 In 2018 Before 2018

(Adjusted)3 Total


employment only

€421.88 €1,181.25 €0.00 €1,603.13


contributions repaid

€0.00 €0.00 €0.00 €0.00

Total Retirement Lump Sum2 earned €421.88 €1,181.25 €0.00 €1,603.13



In 2019 In 2018 Before 2018

(Adjusted)3 Total


employment only

€65.25 €182.70 €0.00 €247.95



€0.00 €0.00 €0.00 €0.00


IMPORTANT:








Scheme Booklet.

157














Joe Black

Pension Department

RA Inc.

Summer Park

Springfield




























158


































reference

159


issued by RA Inc. on 31/3/2019


Member Name Philip Mark

PPS Number 2587587U





Home Address 56 Colour Street, Greentown

Civil Status Single



No


Single Scheme vesting status2 Vested




















be reviewed.



the Scheme;


that you have earned towards your retirement lump sum and160














Scheme.


employment




pension.










Once-Off Retirement Lump Sum

€211.99 Annual Retirement Pension

€1,370.63

IMPORTANT:







Scheme Booklet.

161














employment only

€337.86 €1,095.14 €0.00 €1,433.00


employment

€0.00 €0.00 €0.00 €0.00

Total contributions paid €337.86 €1,095.14 €0.00 €1,433.00



In 2019 In 2018 Before 2018

(Adjusted)3 Total


employment only

€320.63 €1,050.00 €0.00 €1,370.63



€0.00 €0.00 €0.00 €0.00

Total Retirement Lump Sum2 earned €320.63 €1,050.00 €0.00 €1,370.63



In 2019 In 2018 Before 2018

(Adjusted)3 Total


employment only

€49.59 €162.40 €0.00 €211.99



€0.00 €0.00 €0.00 €0.00


IMPORTANT:








Scheme Booklet.162














Joe Black

Pension Department

RA Inc.

Summer Park

Springfield




























163


































reference

164


Leaver Statement issued by RA Inc. on 31/3/2019



PPS Number 7474747Q









No


Single Scheme vesting status2 Not Vested








documents:



the Scheme Booklet and Leaving Employment “At-A-Glance” guide available at









be reviewed.



the Scheme;

165
















Scheme.








inflation.








IMPORTANT:






retirement benefits are calculated in your Scheme Booklet.

166


This table below provides a more detailed breakdown of the contributions that you have paid

and the retirement benefits3 earned by you under the Scheme during this period of

employment:










employment only

€523.11 €523.41 €0.00 €1,046.52


employment

€1,782.24 €0.00 €0.00 €1,782.24

Total contributions paid €2,305.35 €523.41 €0.00 €2,828.76



In 2019 In 2018 Before 2018

(Adjusted)3 Total


employment only

€427.50 €427.50 €0.00 €855.00



€0.00 €0.00 €1,886.00 €1,886.00

Total Retirement Lump Sum2 earned €427.50 €427.50 €1,886.00 €2,741.00



In 2019 In 2018 Before 2018

(Adjusted)3 Total


employment only

€66.12 €66.12 €0.00 €132.24



€0.00 €0.00 €291.70 €291.70


IMPORTANT:







benefits are calculated in your Scheme Booklet.

167



separately payable to you directly by the Department of Employment Affairs and Social

Protection. At 31 December 2018, the maximum rate for a single person was €243.30 per

week (€12,695.39 per annum), increasing to €248.30 per week (€12,956.29 per annum)

from 25 March 2019. Your employer cannot provide you with information on your State

Pension entitlements. Further information on State Pension entitlements, including details on

the eligibility criteria, can be obtained from the Department of Social Protection by telephone

at LoCall 1890 500 000 or via their website at www.welfare.ie




Joe Black

Pension Department

RA Inc.

Summer Park

Springfield








(Parts A C&D) 2 Your Single Scheme vesting status on leaving this employment is indicated on

the table at Part A of this Statement “Single Scheme vesting status.” Your

Single Scheme vesting status is based on the period of pensionable

employment with us and prior pensionable employments with any other

Relevant Authorities where a refund of contributions did not issue.

In order to be entitled to a long-term retirement benefit, members must have


(2 years). This is called the Vesting Period. Pensionable Single Scheme

employment with more than one public service employer counts towards the

Vesting Period. For example, if you were employed with Public Service Body

A for 18 months and subsequently with Public Service Body B for 6 months

or more you would have completed the Vesting Period and hold an entitlement

to a benefit at retirement age.

- Non-Vested Member: has not completed the Vesting Period and has no

entitlement to a retirement benefit;

- Vested Member: has completed the Vesting Period and has an entitlement

to a retirement benefit payable at the Normal Retirement Date noted in

Part A of the Statement. You should apply to us for the payment of your

benefits at least 6 months in advance of your retirement date;

168


Please note that your Single Scheme vesting status is based on the information

available to us at the date of issue of this Leaver Statement. If you believe

your Single Scheme vesting status on leaving this employment to be incorrect,

you should make contact with us to allow the position to be reviewed.

(Part D) 3 Once-off lump sum and annual retirement pension referable amounts are










reviewed.












the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and associated

regulations shall apply.


169

Single Scheme Quiz

1. Mark’s date of birth is 15 July 1959. He is an active Single Scheme member. What is the

minimum age he is eligible to apply to draw down his normal retirement benefits from?

Age 66

Age 67

Age 68

2. A Leaver Statement should issue to a Single Scheme member no later than how many months

following his/her last date of pensionable employment?

6 months

4 months

2 months

3. A non-vested member who receives a refund of contributions can opt to restore benefits if re-

employed with another Relevant Authority within what timeframe from date of leaving?

6 Months

24 Months

26 Weeks

4. There is no requirement to issue an Annual Benefit Statement if a non-vested Single Scheme

member applies for and receives a refund of contributions?

True

False

5. John has worked temporary, pensionable contracts of employment with the Department of

Housing and Planning as follows:

i. 1 February 2015 – 15 July 2015

ii. 5 June 2016 – 22 December 2016

iii. 8 January 2017 – 31 March 2017

All Single Scheme contributions have been refunded to John in respect of all three employments.

He subsequently takes up a pensionable post with the Department of Finance, commencing 1

March 2018. Can John restore his benefits for?

Contract(i)

Contract (ii) and (iii)

Contract (i) (ii) And (iii)

171

6. Please tick which of the following is correct “A Leaver is an employee ceasing pensionable

employment….:

i. Before reaching the Normal Retirement Age

ii. When taking approved unpaid leave

iii. At the end of a temporary contract which will not be renewed

(i) and (ii)

(i,) (ii) and (iii)

(i) and (iii)

7. Please state which of the following is the correct answer – “Annual Benefit Statements should

issue to all active Single Scheme members by...”

31 December annually

30 June annually

Annually on the anniversary of joining the Single Pension Scheme

8. If a member of a pre-existing pension scheme ceases to be employed in the public service on

December 2016 but takes up employment as a pensionable public servant 9 months after that

date he/she will join the:

Pre-existing scheme or nearest equivalent


9. A permanent full-time worker, part-time worker and a job-sharer will become vested in the

Single Pension Scheme once they have been in paid, pensionable employment for 2 years?

True

False

10. The Contributory State Pension (CSP) rate is currently:

€278.30 per week

€248.30 per week

€243.30 per week

11. State whether the following statement is true or false: “A Single Scheme member with an FTE of

0.5 (or 50%) will take four years before being vested in the scheme?”

True

False

172

12. Non-vested Single Scheme members who leave employment and are not taking up immediate

pensionable employment elsewhere in the public service and who are eligible for but do not

apply for a refund of contributions should get an Annual Benefit Statement?

True

False

13. How many Leaver Statements will issue when a non-vested Single Scheme member leaves

employment, is not taking up immediate pensionable employment elsewhere in the public

service and applies for and receives a refund of contributions?

None

One

Two

14. Where a member is eligible to repay Single Scheme contributions previously refunded

compound interest is at a different rate to pre-2013 pension scheme members?

True

False

15. A Single Scheme member who is eligible to restore benefits must repay this to the Relevant

Authority who issued the refund?

True

False

16. Peter is currently employed with R.A Inc. He commenced his current pensionable employment

on 15th April 2015 and is resigning on 23rd January 2018. He is immediately taking up pensionable

public sector employment with another RA and has no prior pensionable public service

employment



One



Two

17. Along with contributions deducted at 3% of gross pensionable remuneration and 3.5% of net

pensionable remuneration any deductions in respect of the Additional Superannuation

Contribution (ASC) should also appear on a Single Scheme member’s Annual Benefit Statement

True

False

173

Single Scheme Leaver Process – (Other than on Retirement or Death) SSAP – Phase 1

Pen

sio

ns

Pay

roll

SPS.LVR.PM.01 (Phase 1)

1.0 Notification received of

member leaving

1.1 Verify last day of paid pensionable employment, if

applicable

2.1 Verify Referable Amounts earned/

restored in current employment.

Calculate Referable

Amounts, if applicable

3.0 Was member

previously part of SPS with another RA for which contributions

retained?

3.2 Calculate overall period of Single

Scheme membership which contributions are

retained

3.1 Verify length of

earlier SPS membership

3.3 Has vesting period been completed?

4.0 Is member taking up


another RA?

5.0 Is member taking up


with another RA?

4.1Issue Leaver Template A1 & SPS

Leaver Statement to member. Issue Template Letter A2 and copy

Statement to member’s new RA employer

4.2 Issue Leaver Template B, SPS

Leaver Statement and ROC Application Form to member

5.1Issue Leaver Template C1 & SPS Leaver Statement to member.

Issue Template Letter C2 and copy Statement to member’s new RA

employer

5.2Issue Leaver Template D & SPS Leaver Statement to member

No / Uknown

Yes

Yes

No /Unknown

2.0 Verify total SPS contributions

collected for current employment, including any

restored amounts

START

NO

YES

NO

N-V

ESTED

Record Leaver Status

VESTED

Title Single Scheme Administration Project – Single Scheme Leaver (Other than Retirement or Death)Reference SPS.LVR.PM.01 (Phase 1)Version Control V1.0

Disclaimer: This Recommended Process has been designed by the DPER Single Pension Project Team for straightforward cases that administrators might expect to encounter on a day-to-day basis. It should be read in conjunction with the relevant Process Guidelines. It does not purport to cover all eventualities and no liability is accepted by the Minister for Public Expenditure & Reform for any omissions or errors arising. Administrators should carefully consult the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 and associated regulations that, at all times, have precedence.

END

Important: It is assumed that member’s benefits are not subject to the terms of a Pensions Adjustment Order issued under the Family Law Acts. If this is the case, the terms of such an Order should be carefully reviewed prior to finalising and issuing the member’s Leaver

Statement.

NO

YES



SSA

P_L

EAA

A_2

0190

312


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