Retirement prior to completion of 30 years approved service – Retirement at 50 years of age
Retirement on grounds of ill health
- Approved Service
- Added Service calculated on the following basis:
- Members with between 5 and 10 years actual reckonable service will be credited with an equivalent amount of added service subject to such credited service not exceeding the additional reckonable service which would have accrued if the member had remained In service up to the age at which he would be required to retire under Garda Retirement Regulations.
- Members with more than ten years’ actual reckonable service will be credited with the more favourable of:
- An amount of service equal to the difference between actual reckonable service and 20 years, subject to such credited service not exceeding the additional reckonable service which would have accrued if the member had remained in the service up to the age at which he/she would require to retire under Garda Retirement Regulations.
- Six years and 243 days (i.e. two thirds of a year) subject to such credited service not exceeding the additional reckonable service which would have accrued if the member had remained in service until the earliest age at which he could retire on pension.
Where a member is entitled to added service such service shall not count for “double reckoning”. The pension shall not exceed one half of annual pay.
Allowances reckonable for pension and gratuity purposes
|Air Support Unit||Analysis||Collators|
|Change Management||Designated Post||Gaeltacht|
|Island||Minister(s) Driver||Ministerial Pool|
|Scenes of Crime||Motor Technicians||Substitution|
|Technical Bureau||Transport||Unsocial Hours|
|Water Unit||Welfare Officer||Dog Handlers|
As regards the pensionability of allowances, additional pensionable remuneration in the case of members of the Force who retire with approved service on and after 1 October 1982, is calculated by averaging over the three year period immediately preceding a member’s retirement the total amount paid in pensionable allowances or under recent agreement, for members who retire as and from the 1 April 2004, the best three consecutive years in ten years preceding retirement.
On 28 March 1994, agreement was reached at the Garda Conciliation Council which provided, inter alia, that unsocial hours’ allowances, i.e. Saturday, Sunday, Public Holiday and Night Duty allowances would be pensionable for members of the Force serving on or after 1 January 1994. It should be noted that unrostered unsocial hours’ allowances are not pensionable but premium payments are reckonable for pension purposes.
Pension Rate of Pay (TRR)
- A member who is on sick leave for more than one year, provided the illness is not the result of injuries received on duty will go on TRR rate of pay. A member who goes on sick leave at pension rate of pay will have that rate enhanced to the rate of pension that would be payable if the member had retired on the grounds of ill health on the day that sick leave at pension rate commenced, subject to a maximum rate of one half of the pensionable remuneration.
- Where a member goes on sick leave at the TRR rate of pay, then resumes and subsequently goes again on sick leave at pension rate of pay, or retires on grounds of ill health, reckonable service will be the sum of actual reckonable service at that time and of added service to which the member is then entitled to. If, however, this total is less than that on which sick leave on pension rate of pay was at any time based, the latter service will continue to apply.
- If a member retired on ill health grounds at or after the earliest stage at which the member could retire on pension and reckonable service would have been greater had the member retired on such grounds before that age, pension and gratuity would be computed by reference to such greater period of reckonable service. Sick leave at pension rate of pay does not reckon as approved service unless the absence was prior to 1 October 1976. Sick leave at full or half pay reckons as approved service with effect from 1 October 1976.
If the member is discharged from the Force on grounds of incapacitation due to injury received in the execution of his/her duty without fault the member shall be entitled to receive a special pension for life. This pension is based on the member’s service and the degree of incapacitation. The table on which these pensions are calculated is to be found as part of the First Schedule to the Garda Siochana Pensions Order 1925, as amended. Where a member is retired on such a special pension and has more than two years’ service at the time of such retirement, a gratuity is also payable. This is paid at the rate of 3/80ths of annual pay for each completed year of such member’s reckonable service up to 20 years and 6/80ths of salary for each year over twenty years up to a maximum of 30 years or 120/80ths.
Following agreement at Conciliation, members of Garda rank who are being dismissed or resign in order to pre-empt dismissal are now entitled to have their superannuation arrangements preserved. In essence this means that pension and gratuity arrangements are paid on a pro rata basis on the member reaching 60 years.
Survivors Social Welfare Contributory Pension
- take up other insurable employment;
- become a voluntary contributor, or;
- register as unemployed at the local employment exchange.
- Garda Contributory Spouses’ and Childrens’ Scheme
Garda Contributory Spouses’ and Childrens’ Scheme
- the spouse and the children of a member who marries after retirement;
- children of persons not married to each other;
- children conceived after a member’s retirement;
- children of a member whose spouse died before his/her membership began.
- Members make contributions of 1 .5% to the Garda Spouse’s and Children’s Contributory Scheme. A total of 40 years’ contribution is required.
- Contributions began on 1 January I972.Where a member has contributed less than 40 years contributions to the scheme he is required to make good the
- difference from his retirement gratuity at the rate of 1 % of his annual pay for each year’s contributions that he has to make up.
A member who, on reaching retiring age, has only contributed to the scheme for, say, 10 years will have to make good the other 30 years contributions. These will be deducted from the retirement gratuity by way of a lump sum equal to 30% of one year’s salary. On application, a member may arrange to pay additional contributions and thus reduce this latter deduction from retirement gratuity.
It is understood from the Revenue Commissioners that income tax relief on these contributions is calculated in accordance with Section 17(2) (ii) of the Finance Act, 1972 and that five years is the period specified. In other words the amount of the lump sum deducted is spread over the five tax years before the year in which a member retires.
Transfer of Pension Rights
Service of members transferring from other Public Service positions to the Garda Siochana or vice versa is reckonable for pension purposes. In the case of such transfer three quarters of previous service is reckonable for pension purposes except in the case of transfer between Garda Siochana and Prison Service where special provisions apply because of the thirty-year service required for pension purposes. Members retiring at 60 years of age will benefit from any general pay increase which falls due within three months of date of retirement.
Pay Allowances for Pension – Best three consecutive years in the ten years preceding retirement
The Association was successful at Conciliation to have the reckoning of unsocial hours and pay related allowances for pension purposes calculated on the “best three consecutive years in the ten years preceding retirement. This will apply to members who retire (have retired) as of 1 April 2004.
Pension and Retirement Gratuity
Pension and Retirement Gratuity are calculated on a member’s pensionable remuneration which is the sum of basic pay on the date of retirement and pensionable allowances. Pensionable allowances are calculated on the yearly average of the best three consecutive years out of the last ten years of service. Pension is half of pensionable remuneration. Retirement gratuity is one and a half times pensionable remuneration.