Financial Emergency Measures in the Public Interest Act 2009

2.

Deduction to be made from remuneration of public servants.

2.— (1) This section applies to a person—

( a) who—

(i) is a public servant on 1 March 2009, or

(ii) is not a public servant on that date but after that date is appointed or otherwise becomes a public servant, and

( b) who, on 1 March 2009 or at any time afterwards—

(i) is a member of a public service pension scheme,

(ii) is entitled to a benefit under such a scheme, or

(iii) receives a payment in lieu of membership in such a scheme.

(2) In this section, a person to whom this section applies F2 [ , other than a public servant referred to in paragraph ( e ) or ( f ) of the definition of that term in section 1, ] is referred to as a “relevant person”.

F3 [ (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 year 2016, at the applicable rate or rates specified in Table A to this subsection in respect of that year, and

(b) in the case of the year 2017 and each subsequent year, at the applicable rate or rates specified in Table B to this subsection in respect of that year,

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

TABLE A

Amount of Remuneration

Rate of deduction

Up to 26,083

Exempt

Any excess over 26,083 but not over 60,000

10 per cent

Any amount over 60,000

10.5 per cent

TABLE B

Amount of Remuneration

Rate of deduction

Up to 28,750

Exempt

Any excess over 28,750 but not over 60,000

10 per cent

Any amount over 60,000

10.5 per cent ]

F4 [ (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. ]

F5 [ (3B) The person who is responsible for, or authorises, the payment of remuneration to a public servant referred to in paragraph (e) or (f) of the definition of that term in section 1 shall deduct or cause to be deducted an amount

(a) in the case of the year 2016, at the applicable rate or rates specified in Table A to this subsection in respect of that year, and

(b) in the case of the year 2017 and each subsequent year, at the applicable rate or rates specified in Table B to this subsection in respect of that year,

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

TABLE A

Amount of Remuneration

Rate of deduction

Up to 26,083

Exempt

Any excess over 26,083 but not over 60,000

10 per cent

Any amount over 60,000

10.5 per cent

TABLE B

Amount of Remuneration

Rate of deduction

Up to 28,750

Exempt

Any excess over 28,750 but not over 60,000

10 per cent

Any amount over 60,000

10.5 per cent ]

(4) The deduction which this section requires shall be made in accordance with any regulations made by the Minister under section 3 .

(5) This section has effect notwithstanding—

( a) any other enactment,

( b) any pension scheme or arrangement,

( c) any other agreement or contractual arrangement, or

( d) any understanding, expectation, circular or instrument or other document.

Annotations:

Amendments:

F2

Inserted (1.01.2012) by Financial Emergency Measures in the Public Interest (Amendment) Act 2011 (39/2011), s. 4(1)(a), S.I. No. 683 of 2011.

F3

Substituted (1.01.2016) by Financial Emergency Measures in the Public Interest Act 2015 (39/2015), s. 5(3), commenced as per subs. (3) and S.I. No. 546 of 2015.

F4

Substituted and inserted (1.05.2009) by Social Welfare and Pensions Act 2009 (10/2009), s. 13, commenced as per s. 13.

F5

Substituted by Financial Emergency Measures in the Public Interest Act 2015 (39/2015), s. 5(6), commenced as per subs. (6) and S.I. No. 546 of 2015.

F6

Repealed (1.01.2019) by Public Service Pay and Pensions Act 2017 (34/2017), s. 4(1), commenced as per s. 4(2).

Modifications (not altering text):

C4

Prospective affecting provision: section repealed (1.01.2019) by Public Service Pay and Pensions Act 2017 (34/2017), s. 4(1), commenced as per s. 4(2).

2.— F6 [ ]

C5

Subs. (3) construed (30.11.2015) by Financial Emergency Measures in the Public Interest Act 2015 (39/2015), s. 5(1) and (2), S.I. No. 546 of 2015.

Amendment of Act of 2009

5. (1) Section 2 of the Act of 2009 shall be taken to have effect for the year 2015 as if the following Table were substituted for Table D to subsection (3):

“TABLE D

Amount of Remuneration

Rate of deduction

Up to €17,500

Exempt

Any excess over €17,500 but not over €20,000

2.5 per cent

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

10 per cent

Any amount over €60,000

10.5 per cent

”.

(2) Where an amount was deducted from a relevant person (within the meaning of section 2 of the Act of 2009) in the year 2015 in excess of the amount required to be deducted as a result of the operation of subsection (1), the person who is responsible for, or authorises, the payment of remuneration to the relevant person shall repay or cause to be repaid to that relevant person the amount in excess of the amount required to be deducted as a result of the operation of subsection (1).

C6

Subs. (3B) construed for 2015 (30.11.2015) by Financial Emergency Measures in the Public Interest Act 2015 (30/2015), s. 5(4) and (5), S.I. No. 546 of 2015.

5. ...

(4) Subsection (3B) of section 2 of the Act of 2009 shall be taken to have effect for the year 2015 as if the following Table were substituted for the Table to that subsection:

“TABLE

Amount of Remuneration

Rate of deduction

Up to €17,500

Exempt

Any excess over €17,500 but not over €20,000

2.5 per cent

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

10 per cent

Any amount over €60,000

10.5 per cent

”.

(5) Where an amount was deducted from a public servant referred to in paragraph (e) or (f) of the definition of that term in section 1 of the Act of 2009 in the year 2015 in excess of the amount required to be deducted by virtue of subsection (4), the person who is responsible for, or authorises, the payment of remuneration to the public servant shall repay to the public servant the amount in excess of the amount required to be deducted by virtue of subsection (4).

C7

Application of section confirmed (1.01.2012) by Financial Emergency Measures in the Public Interest (Amendment) Act 2011 (39/2011), s. 4(2), S.I. No. 683 of 2011.

Amendment of section 2 of Financial Emergency Measures in the Public Interest Act 2009.

4.— ...

(2) The amendments effected by subsection (1) shall apply to a military judge appointed under Chapter IVC of Part V of the Defence Act 1954 notwithstanding section 184L(4) of that Act.

Editorial Notes:

E5

Previous affecting provision: subs. (3) including Table D and subs. (3B) including Table amended and substituted (1.01.2014) by Financial Emergency Measures in the Public Interest Act 2013 (18/2013), s. 11, commenced as per s. 11; subss. (3), (3B) substituted as per F-notes above.

E6

Previous affecting provision: subs. (3) substituted and inserted (1.05.2009) by Social Welfare and Pensions Act 2009 (10/2009), s. 13, commenced as per s. 13; substituted as per F-note above.