Social Welfare and Pensions Act 2009

13.

Amendment of Financial Emergency Measures in the Public Interest Act 2009.

13.— The Financial Emergency Measures in the Public Interest Act 2009 is amended in section 2 by substituting the following for subsection (3) with effect from 1 May 2009:

“(3) The person who is responsible for, or authorises, the payment of remuneration to a relevant person shall, subject to subsection (3A), deduct or cause to be deducted an amount—

( a) in the case of the period 1 March 2009 to 30 April 2009 where a relevant person not later than 30 April 2009 ceases to be a public servant and does not again become a relevant person in 2009, at the applicable rate or rates specified in Table A to this subsection in respect of that period,

( b) in the case of the period 1 March 2009 to 30 April 2009 (other than where paragraph ( a) or subsection (3A) applies), at the applicable rate or rates specified in Table B to this subsection in respect of that period,

( c) in the case of the period 1 May 2009 to 31 December 2009 (other than where subsection (3A) applies), at the applicable rate or rates specified in Table C to this subsection in respect of that period, and

( d) in the case of the year 2010 and each subsequent year, at the applicable rate or rates specified in Table D to this subsection in respect of that year,

from the remuneration from time to time payable to the relevant person for the period concerned or any such year.

TABLE A

Amount of Remuneration

Rate of deduction

Up to €15,000

3 per cent

Any excess over €15,000 but not over €20,000

6 per cent

Any amount over €20,000

10 per cent

TABLE B

Amount of Remuneration

Rate of deduction

Up to €2,727.27

3 per cent

Any excess over €2,727.27 but not over €3,636.36

6 per cent

Any amount over €3,636.36

10 per cent

TABLE C

Amount of Remuneration

Rate of deduction

Up to €12,272.73

Exempt

Any excess over €12,272.73 but not over €16,363.64

5 per cent

Any excess over €16,363.64 but not over €49,090.91

10 per cent

Any amount over €49,090.91

10.5 per cent

TABLE D

Amount of Remuneration

Rate of deduction

Up to €15,000

Exempt

Any excess over €15,000 but not over €20,000

5 per cent

Any excess over €20,000 but not over €60,000

10 per cent

Any amount over €60,000

10.5 per cent

(3A) If in any case where—

( a) a public servant was a relevant person at any time between 1 March 2009 and 30 April 2009 and either—

(i) was on 30 April 2009 a relevant person and continued to be a relevant person on 1 May 2009 but subsequently ceased to be a relevant person on or before 31 December 2009, or

(ii) having ceased to be a public servant before 1 May 2009, becomes a relevant person again on or before 31 December 2009,

and

( b) the application of Table B and Table C to subsection (3) to so much of the period 1 March 2009 to 31 December 2009 as the public servant was a relevant person would result or has resulted in a higher amount being deducted than would have been deducted had Table A to subsection (3) applied to the entire of that period,

then, unless the amount of remuneration concerned exceeds €160,000 during the period 1 March 2009 to 31 December 2009, Table A to that subsection shall be applied in respect of the period 1 March 2009 to 31 December 2009.”.