S.I. No. 514/1998 - An Foras ?iseanna Saothair Superannuation Scheme 1998


S.I. No. 514 of 1998.

AN FORAS ?ISEANNA SAOTHAIR SUPERANNUATION SCHEME 1998

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CONTENTS PAGE

CLAUSES

PAGE NO.

1. SHORT TITLE

1

2. COMMENCEMENT

1

3. DEFINITIONS

1

4. MEMBERSHIP

3

5. PENSIONABLE REMUNERATION

4

6. PENSIONABLE SERVICE

6

7. BENEFITS

8

8. RETIREMENT ON MEDICAL GROUNDS

14

9. PAYMENT OF PENSION OR PRESERVED PENSION

14

10. PENSIONS INCREASES

14

11. CONTRIBUTIONS

15

12. EMPLOYMENT SUBSEQUENT TO RETIREMENT OR

 RESIGNATION

16

13. FORFEITURE, CESSER OR REDUCTION OF BENEFIT

16

14. CONDITIONS GOVERNING AWARD

17

15. ASSIGNMENTS

17

16. DUPLICATION OF BENEFIT NOT TO BE ALLOWED

17

17. CONTRBUTIONS TO CERTAIN ORGANISATIONS

18

18. APPEALS

18

19. TERMINATION OR AMENDMENT OF SCHEME

18

APPROVAL

19

AN FORAS ?ISEANNA SAOTHAIR SUPERANNUATION SCHEME 1998

In exercise of the powers conferred on it by subsections (2) and (3) of Section 4, Section 8 and 23 of the Labour Services Act, 1987 (No. 15 of 1987) An Foras ?iseanna Saothair hereby makes the following Scheme.

1 Short Title

1. This Scheme may be cited as An Foras ?iseanna Saothair Superannuation Scheme 1998.

2 Commencement

2. The Scheme will commence with effect from 1st January 1988, which shall be known as the Date of Commencement.

3 Definitions

3. In this Scheme save where the context otherwise requires:

3.1 "An Foras" means An Foras ?iseanna Saothair;

3.2 "Minister" means the Minister for Enterprise, Trade and Employment; [S.I. No's 18 and 19 of 1987 and S.I. No's 303 and 305 of 1997]

3.3 "Member" means a pensionable employee to whom this Scheme applies;

3.4 "Old Age (Contributory) Pension" means the contributory old age pension payable under the Social Welfare Acts;

3.5 "Retirement Pension" means the retirement pension payable under the Social Welfare Acts;

3.6 "Invalidity Pension" means an invalidity benefit payable under the Social Welfare Acts;

3.7 "Unemployment Benefit" means unemployment benefit payable under the Social Welfare Acts;

3.8 "Years" means a figure determined by the formula /images/en.si.1998.0514.0002.jpg where A is the number of completed years in the period in question and B is any number of days additional to a completed year or a number of completed years in that period, and "year" shall be construed accordingly;

3.9 Words importing the masculine gender shall, unless the contrary intention appears, also import the feminine gender.

3.10 Class A Members are persons who are appointed to permanent whole-time positions on the staff of An Foras under Section 7(i)(a) of the Act of 1987 on or after the 1st of January 1988 and before the 6th of April 1995, or were appointed to whole time positions on the staff of An Foras under section 7 (1) (a) of the Act of 1987 on or after the 6th of April 1995 and who immediately prior to their appointment were (1) serving in public sector posts which were covered by modified social insurance or (2) were employed by An Foras on temporary contracts at the 5th of April 1995 and subsequently secured permanent whole-time positions in An Foras.

3.11 Class B Members are persons who were appointed in a permanent pensionable capacity by the Youth Employment Agency and who were serving in that capacity with the Agency immediately prior to the 1st January 1988, who transferred to employment with An Foras under Section 7(4)(a) of the Act of 1987, at the date of approval of the Scheme have elected or who elect in writing not later than two months after the date of approval of this Scheme to pay the Class D rate of Social Insurance Contribution applicable to public sector employees.

3.12 Class C Members are persons who were appointed in a permanent pensionable capacity by the Youth Employment Agency and who were serving in that capacity with the Agency immediately prior to 1st January 1988, who transferred to employment with An Foras under Section 7(4)(a) of the Act of 1987, and who do not opt within two months of the date of approval of the scheme to pay the Class D Rate of Social Insurance Contribution.

3.13 Class D Members are persons who were appointed in a whole-time pensionable capacity as officers of the Minister and who transferred to and became Members of the staff of An Foras under Section 7(4)(b) of the Act of 1987.

3.14 Class E members are persons who on or after the 6th of April 1995 are appointed to permanent whole time positions on the staff of An Foras under Section 7 (i) (a) of the Act of 1987 and who do not meet the definition of Class A members as detailed at clause 3.10.

3.15 "The Act of 1987" means the Labour Services Act, 1987 (No. 15 of 1987).

3.16 "The Superannuation Acts" means the Superannuation Acts, 1834 to 1963 and the Superannuation and Pensions Act, 1976 (No 22 of 1976) and any scheme, warrant or regulation made thereunder.

3.17 "Actual pensionable service" means service as defined in sub-paragraph 6.1 but excluding service which is reckonable as purchased service under sub-clauses (c)(ii) and (f) or notional service under sub-clause (h) of that sub-paragraph.

3.18 "Approved job-sharing scheme" means a scheme or arrangements for the sharing of a whole-time post by two employees which has been approved by the Minister.

3.19 "Approved voluntary redundancy and early retirement scheme" for the purposes of sub-paragraph 7.6 of this scheme means a scheme or arrangements for the cesser of office or employment by persons employed by An Foras which has been approved of by the Minister with the consent of the Minister for Finance.

3.20 "Social Welfare Acts" means the Social Welfare (Consolidation) Act, 1993 (No 27 of 1993) and any enactment which amends or extends any or all of those Acts.

3.21 "Local Authority" has the meaning assigned to it in the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 [ S.I. No. 391 of 1986 ] and in addition includes any body to which schemes and regulations made under the Local Government (Superannuation) Act, 1980 (No 8 of 1980) apply;

3.22"Knock-for-Knock Agreement" means an agreement under -

(a) articles 56(8) and 57 of the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 or

(b) articles 52(8) and 53 of the Local Government (Superannuation) Act, 1956 (Consolidation) Scheme, 1987, [ S.I. No. 316 of 1987 ]

3.23 "The Local Government Superannuation Code" means any scheme or regulation made under the Local Government (Superannuation) Act 1980 (No. 8 of 1980) other than the Local Government (Superannuation) (Gratuities) Regulations, 1984 [ S.I. No. 346 of 1984 ] or the Local Government (Superannuation) (Purchase) Schemes; [ S.I. No. 421 of 1986 and S.I. No. 184 of 1992 ].

4 Membership

4.1 For the purpose of this Scheme

(a) "Pensionable Employee" means a person

  belonging to one of the Classes defined in sub-paragraphs 3.10 to 3.14 inclusive of this Scheme who is appointed or transferred to a pensionable post under Section 7 of the Act of 1987.

(b) "Pensionable Post" means a permanent whole-time post with An Foras which

  (i) in the case of a post existing on the date of approval of the Scheme, is a post which is declared within three months from the date of approval by resolution of An Foras to be a pensionable post;

  (ii) in any other case is a post which is declared in the Conditions of Service attaching to it to be a pensionable post.

4.2 Membership of this Scheme shall not apply to persons

(a) who are in membership of the An Foras Aiseanna Saothair (Closed) Superannuation Scheme 1998

(b) who are in membership of a retiring benefit scheme of any body associated with An Foras, or

(c) whose actual pensionable service under sub-paragraphs 6. l (a), (b (i)), (c), (d) and (e) of this Scheme on attaining age 65 would be less than 5 years, or

(d) who do not satisfy An Foras (either at the time of first appointment, or at such time thereafter as An Foras may determine), that they are in good health and free from any physical defect or any disease which may interfere with the proper discharge of their duties.

4.3 Membership shall be compulsory for all pensionable employees, other than those referred to in sub-paragraph 4.2.

4.4 An Foras shall decide upon the eligibility for membership of the Scheme. An Foras shall notify an employee of his admission to membership of the Scheme and shall furnish him with a copy of the terms of the Scheme.

4.5 A Member may not continue in membership after he has attained the age of 65.

4.6 Subject to sub-paragraphs 7.2(d) and 7.7 of this Scheme a Class D Member who is admitted to membership of this scheme shall cease to be pensionable under the Superannuation Acts and shall not retain any entitlement to benefits under those Acts.

5 Pensionable Remuneration

5.1 Salary

 "Salary" means the annual basic rate of remuneration payable from time to time as determined or approved by An Foras excluding any sums paid in respect of overtime, commission, gratuity, special fees, travelling allowance, subsistence allowance and the like, the money equivalent of any emolument or benefit in kind (including motor car or other vehicles) or any payment toward or in respect of such emoluments.

5.2 Allowances

 "Allowances" means such allowances in the nature of pay as are designated as pensionable by An Foras but excluding any sums paid in respect of overtime, commission, gratuity, special fees, travelling allowance, subsistence allowance and the like, the money equivalent of any emolument or benefit in kind (including motor car or other vehicles) or any payment towards or in respect of such emoluments.

5.3 Remuneration

 "Remuneration" means the aggregate of Salary and Allowances.

5.4 Net Remuneration

 In respect of Members in Class C and Class E "net remuneration" means the amount by which remuneration exceeds twice the rate of Old Age (Contributory) Pension payable from time to time to a person who has no adult dependant or qualified children.

5.5 Retiring Salary

 "Retiring Salary" means the Salary of the Member at the date of retirement or death where-

(a) a Member has had the same scale of Salary and has been in the same grade for the last three years of his Pensionable Service, or

(b) a Member who is under 62 years of age dies in service, or

(c) a Member retires or is retired on grounds of ill-health before 60 years of age.

 In any other case Retiring Salary shall be taken as the total calculated by multiplying by 1/1095 by annual rate of Salary appropriate on the last day of Pensionable Service for each grade in which the Member served the last three years of Pensionable Service, and multiplying the result by the number of days of his employment in each grade during those years, subject to the Retiring Salary so taken not exceeding the annual basic rate of Remuneration payable at the time of retirement or death.

5.6 Pensionable Allowance

 "Pensionable Allowance" means the annual average of any Allowances paid to the Member during his last three years of Pensionable Service.

5.7 Pensionable Remuneration

 "Pensionable Remuneration" means the aggregate of Retiring Salary and Pensionable Allowances provided that in the case of a Member who is job sharing at retirement, pensionable remuneration shall be deemed to be the pensionable remuneration applicable in his case if he was not job sharing.

5.8 Net Pensionable Remuneration

 In respect of Members in Class C and Class E "net pensionable remuneration" means the amount by which pensionable remuneration as defined in sub-paragraph 5.7 of this Scheme exceeds twice the rate of Old Age (Contributory) Pension payable on the last day of pensionable service to a person who has no adult dependant or qualified children.

6 Pensionable Service

6.1 Pensionable Service shall, subject to a maximum of 40 years, be the aggregate of -

(a) paid service as a Pensionable Employee given on and from the Date of Commencement or in the case of Class D Members, the date of transfer to An Foras under Section 7(4)(b) of the Act of 1987, if later and while the Member was under 65 years of age, and in the case of Class A, B, C, and E Members in respect of which contributions have been paid provided that any period of service under an approved job-sharing scheme shall be reckoned as one half of the corresponding period of whole-time service.

 (b) (i)  actual service which is reckonable under the Local Government Superannuation Code, and

  (ii)  notional service purchased under the Local Government (Superannuation) (Purchase) Schemes.

(c) in the case of Class B and C Members whole-time paid service and any periods of part-time service or service under an approved job-sharing scheme if appropriate reckonable for superannuation purposes with the Youth Employment Agency prior to the date of commencement, in respect of which contributions have been paid.

(d) service reckonable in accordance with Section 4 of the Superannuation and Pensions Act, 1963 ;

(e) in the case of a Member whose service by age 60 or 65 as appropriate would be less than 40 years, extra years of notional service which he opts to purchase at full cost to himself, in accordance with conditions determined by An Foras , with the approval of the Minister given with the consent of the Minister for Finance and on the basis of actuarial tables approved by the Minister for Finance.

(f) in the case of Class D Members, whole-time paid service and any periods of part-time service or service under an approved job-sharing scheme reckonable for superannuation purposes in the Civil Service prior to the date of transfer to An Foras under Section 7(4)(b) of the Act of 1987.

(g) in the case of a Member in respect of whom a transfer value in respect of superannuation benefits in a former employment other than employment referred to in sub-paragraphs 6.1 (c) and 6.l (d) of this Scheme is received by An Foras, such additional service as the amount of the transfer value will purchase on the basis of actuarial tables approved by the Minister for Finance.

(h) such additional period of notional service (to be referred to as "professional added years") as may be granted by An Foras in accordance with conditions determined by An Foras with the approval of the Minister and the consent of the Minister for Finance.

6.2 (a) A Member who retires, or is retired, on medical grounds may, at the discretion of An Foras, have a period of notional service (to be referred to as "ill-health notional service") added to his Pensionable Service, provided that the aggregate of Pensionable Service and ill-health notional service does not exceed 40 years.

(b) The ill-health notional service shall be calculated on the following basis:

  (i)  Members whose Actual Pensionable Service (as defined in sub-paragraph 3.18) is between 5 and 10 years will be allowed an equivalent amount of ill-health notional service, such amount of notional service not to exceed the difference between the amount by which the Pensionable Service he would have had if he served to age 65 exceeds his Pensionable Service at retirement;

  (ii)  Members whose actual Pensionable Service (as defined in sub-paragraph 3.18) is between 10 and 20 years will be allowed the more favourable of:

   (A) an amount of service equal to the period by which 20 years exceeds the said Pensionable Service, the added service not to exceed the amount by which the Pensionable Service he would have had if he served to age 65 exceeds his Pensionable Service at retirement;

   (B) 6 years and 243 days, the ill-health notional service not to exceed the amount by which the Pensionable Service he would have had if he had served to age 60 exceeds his Pensionable Service at retirement;

  (iii) Members with more than 20 years of Pensionable Service (as defined in sub-paragraph 3.18) at retirement will be allowed to add whichever is the lesser.

   (A) 6 years and 243 days, or

   (B) the amount by which the Pensionable Service he would have had if he had served to age 60 exceeds his Pensionable Service at retirement.

(c) Where a Member who has purchased service (as defined in sub-paragraph 6.1 (e)) qualifies for ill-health notional service the purchased service shall be credited so that the service arising under this paragraph is equal to the service which would have been so credited if he had not purchased service.

7 Benefits

7.1 Pension

(a) A Member who has completed 5 years' actual Pensionable Service and who retires, or is retired before reaching the age of 60 on medical grounds shall be eligible to receive a pension of an amount per annum calculated at the rate of 1/80th of his Net Pensionable Remuneration (as defined in sub-paragraph 5.8) for each year of Pensionable Service, in the case of Class C and Class E Members and 1 /80th of his Pensionable Remuneration (as defined in sub-paragraph 5.7) for each year of Pensionable Service in the case of Class A, B, and D Members subject to a maximum of 40/80ths.

 (b) (i)  Where a Class C or Class E Member retires, or is retired on medical grounds or retires after attaining the age of 60 An Foras may at its discretion pay a supplementary pension the amount of which shall not exceed the difference between

  (a) the pension payable to such Member under the Scheme, together with (if sub-paragraph 7.1 (b) (II), (C) (II) or sub-paragraph 7.1 (b) (II), (F) (II) applies) the personal rate of Invalidity Pension, Unemployment Benefit, Disability Benefit, Retirement Pension or Old Age (Contributory) Pension payable to such Member and

  (b) the pension which would have been payable to him if it had been calculated by reference to Pensionable Remuneration (as defined in sub-paragraph 5.7) instead of Net Pensionable Remuneration (as defined in sub-paragraph 5.8).

  (ii) The supplementary pension shall be payable in respect of any period or periods after retirement during which the pensioner -

   (A) is under 65;

   (B) is not employed, and

   (C) (i) fails to qualify for Invalidity Pension, Unemployment Benefit, or Disability Benefit where such failure is not due to causes within his own control.

    (ii) qualifies for Invalidity Pension, Unemployment Benefit or Disability Benefit, at less than the maximum personal rate due to causes outside his own control,

   (D) is over 65, and

   (E) is not employed, and

   (F)  (i) fails to qualify for Invalidity Pension, Unemployment Benefit, Disability Benefit, Retirement Pension or Old Age (Contributory) Pension where such failure is not due to causes within his own control, or

    (ii) qualifies for Invalidity Pension, Unemployment Benefit, Disability Benefit, Retirement Pension or Old Age (Contributory) Pension at less than the maximum personal rate due to causes outside his own control.

7.2 Gratuities

(a) A Member who has completed 5 years' Pensionable Service and who retires or is retired after attaining the age of 60 or who retires or is retired before attaining the age of 60 on medical grounds shall be eligible to receive a gratuity at the rate of 3/80ths of Pensionable Remuneration (as defined in sub-paragraph 5.7) for each year of Pensionable Service subject to a maximum of 120/80ths.

(b) If a Member has completed less than 5 years' Pensionable Service and retires or is retired on medical grounds, he shall be eligible to receive a gratuity of 1/12th of Retiring Salary (as defined in sub-paragraph 5.5) for each year of Pensionable Service and in addition where his Pensionable Service is not less than two years, a gratuity equal to 3/80ths of his Retiring Salary for each year of Pensionable Service.

(c) (i) If a Member dies while serving as a Pensionable Employee his personal representatives shall be eligible to receive the greater of -

   (a) his Pensionable Remuneration (as defined in sub-paragraph 5.7), or

   (b) the gratuity that would have been payable had the Member retired on medical grounds on the date of his death.

  (ii) If a former Member who has been granted a pension and a gratuity dies and the total paid or payable on foot of the pension and gratuity is less than the gratuity which could have been granted to his personal representatives if he had died on the date of his retirement, his personal representatives shall be eligible to receive a gratuity equal to the deficiency.

 (d) A female Member of Class D who, immediately prior to transfer to An Foras under Section 7(4) (b) of the Act of 1987, had an entitlement to a marriage gratuity as an established civil servant in accordance with the terms of Department of the Public Service Circular 37/75 dated the 20th August, 1975, as amended by the Department of Finance Circular 25/90 dated the 5th October, 1990 (which Circulars are included as a Schedule to this Scheme), shall retain that entitlement while in the pensionable employment of An Foras on the same terms as provided for in the said Circular 37/75 (as amended) including the terms relating to the repayment of the marriage gratuity on re-employment.

7.3 Preservation of benefits

(a) (i) A person whose membership ceases on grounds other than ill health or misconduct after at least 5 years' actual service will on attaining the age of 60 qualify under this paragraph for a pension and lump sum payment (which pension and payment are in the Scheme referred to as a "Preserved pension" and "Preserved lump sum" respectively), provided

    (a) he does not receive any other benefit in respect of that service, and

    (b) that service cannot be reckoned for pension purposes by him in another employment under approved arrangements.

  (ii) If a person referred to in sub-paragraph (a) of this paragraph dies before attaining the age of 60, a sum (in this Scheme referred to as a "Preserved death gratuity") shall be payable to the person's personal representatives by An Foras in respect of him.

  (iii) A Preserved lump sum shall be payable to the person concerned on an application being made to An Foras by him at any time after he reaches the age of 60 or, in case he dies before reaching that age, a Preserved death gratuity shall be payable to his personal representatives on an application being made to An Foras by them at any time after his death.

  (iv) A Preserved pension shall be payable to the person concerned on and from his attaining the age of 60 on an application being made by him in that behalf.

 (b) A preserved pension may not exceed an amount obtained by the formula -

A x B

80

   where,

  A is the number of years of Pensionable Service, subject to a maximum of 40, as calculated under sub-paragraphs 6.1 (a), 6.1 (b) 6.1 (c), 6.1 (d), 6.1 (e), 6.1 (f), 6.1 (g) and 6.1 (h).

  B is the figure arrived at by increasing Pensionable Remuneration (as defined in sub-paragraph 5.7) or Net Pensionable Remuneration (as defined in sub-paragraph 5.8) as appropriate at date of resignation by reference to pensions increases granted under paragraph 10 of this scheme in the interval between the date of resignation and the date on which the person attains the age of 60.

 (c) A Preserved lump sum or Preserved death gratuity may not exceed an amount obtained by the formula -

3AxB

80

  where,

  A has the meaning assigned to it by sub-paragraph (b) of this paragraph, and

  B is the Pensionable Remuneration (as defined in sub-paragraph 5.7) at date of resignation of the person concerned, as increased by reference to pensions increases which may be granted under paragraph 10 of this Scheme in the interval between the date of resignation and the date

   (a) on which he attains the age of 60, in the case of a Preserved lump sum, or

   (b) of his death, in the case of a Preserved death gratuity

7.4 Return of Contributions

 (a) Contributions shall not be returned under this paragraph to a Member who resigns to take up a pensionable position with a Local Authority.

 (b) A Member whose membership ceases for any reason other than misconduct and who is not eligible to receive a benefit under the other sub-paragraphs of this paragraph or does not transfer his Pensionable Service to another organisation or service under arrangements offered by the Minister for Finance shall be eligible to have his contributions paid to him less an amount equal to any income tax liability of An Foras in respect of such contributions.

7.5 If at any time a person received payments on foot of a pension or gratuity and such person is not entitled under this Scheme to such payments or if a person received payments on foot of a pension or gratuity which exceed those which are appropriate under this Scheme, such person or, in case such a person is deceased, the personal representative of such person, shall pay to An Foras on demand such payments or excess payments as may be appropriate, and such payments or excess payments shall in default of payment be recoverable by An Foras as a simple contract debt in any Court of competent jurisdiction.

 Notwithstanding the conditions herein outlined An Foras retains the right to recover overpayments by means of offsetting same against any future payment due to that person.

7.6 Redundancy

 (a) A Member who, between the 26th day of November 1987 and the 10th day of April 1990, retires under an approved voluntary redundancy and early retirement scheme shall be eligible to receive

  (i) in case he has less than 5 years actual pensionable service, a gratuity calculated in like manner to a gratuity under sub-paragraph 7.2 (b),

  (ii) in case he has at least 5 years actual pensionable service and is a Class C Member, a pension and a supplementary pension calculated in like manner to a pension and supplementary pension under paragraph 7.1 and a gratuity calculated in like manner to a gratuity under sub-paragraph 7.2 (a),

  (iii) in case he has at least 5 years actual pensionable service and is a Class A, B, or D Member, a pension calculated in like manner to a pension under sub-paragraph 7.1 (a) and a gratuity calculated in like manner to a gratuity under sub-paragraph 7.2 (a), provided that a Member with at least 5 years actual pensionable service may elect instead

  (I) to have the provisions of sub-paragraph (i) of this paragraph applied to him in lieu of the provisions of sub-paragraph (ii) or (iii) as appropriate, in which case the pensionable service by reference to which the provisions of sub-paragraph (I) shall be calculated shall be 4 years 364 days, or

  (II) in case he is a Class C Member, for a preserved pension and a preserved lump sum under paragraph 7.3.

 (b) The pensionable service by reference to which any pension or gratuity referred to in sub-paragraph (a) (iii) falls to be calculated may, at the discretion of FAS, be increased by the addition of a period of notional service (to be referred to as 'redundancy notional service').

 (c) The redundancy notional service shall not exceed:

  (i) in case the person concerned has actual pensionable service of at least 20 years, 7 years;

  (ii) in case the person concerned has actual reckonable service of at least 5 years but less than 20 years, an amount equal to seven-twentieths of such actual reckonable service;

  provided that the aggregate of actual reckonable service and redundancy notional service shall not exceed

  (I) forty years, or

  (II) the actual reckonable service which the person would have had if he had served to age sixty-five.

 (d) The provisions of paragraph 7.2 (c) (ii) of this Scheme may be applied to any person covered by this paragraph but in computing the amount of any gratuity payable under the said paragraph 7.2 (c) (ii) regard shall be had to any amounts payable under this paragraph, under an approved voluntary redundancy and early retirement scheme.

7.7 (a) A female Member of Class D who was serving in an established capacity in the civil service on 12 April, 1954, and who, being eligible to adopt the provisions of the Superannuation Act, 1954 (No. 14 of 1954),

  (i) did not adopt those provisions or whose application to adopt those provisions was not accepted, shall not be eligible to receive a gratuity under clauses (a), (b) and (c) of sub-paragraph 7.2 of this Scheme, or for a preserved gratuity under sub-paragraph 7.3 of this Scheme, but shall continue to be eligible to have her pension under sub-paragraph 7.3 calculated at the rate of 1/60th per year of service instead of 1/80th per year of service and subject to a maximum of 40/60ths.

  (ii) did adopt those provisions, shall continue to be eligible to have the amount of any gratuity payable to herself or to her personal representatives under clauses (a), (b) or (c) of sub-paragraph 7.2 of this Scheme or any preserved gratuity under sub-paragraph 7.3 of this Scheme, increased by one-half per cent (½%) in respect of each year of pensionable service completed prior to the 13th day of April, 1954.

 (b) In the case of any Member referred to in sub-clause (a) (ii) above who is re-employed by An Foras subsequent to retirement or resignation otherwise than on grounds of ill-health in accordance with paragraph 8 of this Scheme, that Member shall not then be eligible to receive the one-half per cent increase in gratuities provided for in the said sub-clause (a) (ii).

8 Retirement on Medical Grounds

8.1 Where a Member retires or is retired on medical grounds, a benefit under sub-paragraph 7.1 and/or 7.2 of this Scheme shall only be made where the following conditions are met:

(a) Medical evidence must be supplied, having regard to which An Foras is satisfied that the Member is incapable from infirmity of mind or body of discharging the duties of his post and that infirmity is likely to be permanent. In this connection, the Member must, if requested by An Foras, undergo medical examination by a registered medical practitioner nominated by An Foras.

(b) The retirement must be wholly due to the infirmity.

8.2 Where any or all of the above conditions are not met, sub-paragraph 7.3 or 7.4 shall, as appropriate, apply in lieu of benefit under sub-paragraph 7.1 and/or 7.2.

9 Payment of Pension or Preserved Pension

9. Pensions and Preserved pensions payable under this Scheme shall be paid weekly, fortnightly or monthly in arrears as determined by An Foras and shall continue throughout the life of the Member.

10 Pension Increases

10. An Foras may grant such increases in such pensions and Preserved pensions under this Scheme as may be authorised from time to time by the Minister with the consent of the Minister for Finance.

11 Contributions

11.1 Every Member, other than a Class D Member, shall pay a contribution as from the date of admission to the Scheme.

11.2 In the case of a Member in Class A or B the contribution shall comprise 5% of remuneration as defined in paragraph 5.3.

11.3 In the case of a Member in Class C or Class E the contribution shall comprise

(a) 3.5% of net remuneration (as defined in sub-paragraph 5.4), and

(b) 1.5% of remuneration (as defined in sub-paragraph 5.3) provided that:

  in the case of a Member who is sharing a whole-time post with one other Member under an approved job-sharing scheme, sub-clause (a) above shall apply as if the word "twice" were deleted from the definition of that remuneration.

11.4 Where a Member is in receipt of a reduced rate of pay because of absence from employment, the contributions in respect of that period will be calculated by reference to the rate of pay that would be payable to him if he were not so absent.

11.5 An actuarial valuation of the Scheme may be carried out from time to time if An Foras so decides and An Foras retains the right to vary the contributions payable by the Members.

11.6 Notwithstanding the provisions of paragraphs 11.1 to 11.5 a Member may, subject to the limitations set out below, elect to make additional voluntary contributions to purchase added years of Pensionable Service in accordance with sub-paragraph 6.1 (f) or to provide additional benefits at full cost to the Member and without any liability whatsoever on the part of An Foras in respect of such benefits through a separately funded additional voluntary contribution arrangement. The limitations are:

(a) The total contribution by the Member in any year under the Scheme and any other retirement benefits scheme or arrangement of An Foras shall not exceed 15% of the income received by the Member from An Foras in that year which is returnable for income tax purposes except that a member may make one or more special contributions notwithstanding that the aggregate of his contributions under this paragraph may as a consequence exceed 15% of the said income.

(b) Where any part of the Scheme is approved by the Revenue Commissioners under Chapter II Part 1 of the Finance Act 1972 the additional voluntary contributions shall be of an amount that will not cause the Member's benefits to exceed the maximum amounts approved by the Revenue Commissioners under the Act.

12 Employment Subsequent to Retirement or Resignation

12.1 Where a Member whose contributions have been returned to him under sub-paragraph 7.4 is re-employed by An Foras in a pensionable position, his previous Pensionable Service may be reckoned for the purpose of calculating benefits subsequently, provided he refunds to An Foras the amount of the contributions including interest paid to him with compound interest on such amount at the rate of six per cent per annum with half-yearly rests from the date of payment to him. An Foras may at its discretion, agree to accept such refunds by instalments provided interest on the basis outlined above continues to be paid on the outstanding balance.

12.2 If a Member who retires or is retired on medical grounds subsequently becomes a pensionable employee before attaining the age of 65 years and has been awarded a pension and gratuity or gratuity only on initial retirement, pension, where payable, shall be cancelled on his re-appointment and his previous Pensionable Service shall be reckoned for the purposes of calculating Pensionable Service subsequently but the amount of any gratuity awarded on eventual retirement or death or any payment in accordance with sub-paragraph 7.4 shall be reduced by the amount of the gratuity paid to him on initial retirement.

12.3 If a pensioner under this Scheme receives payment in respect of employment by An Foras or by any person or firm resident in the Republic of Ireland and associated with or directly or indirectly controlled by An Foras no more of the pension or Preserved pension shall be paid for any period of receipt of the payment as may be specified by An Foras than so much as, with the payment, equals the pay which the person would have received in respect of the period if during it he

(a) held the position in which he served on the last day of his Pensionable Service, but

(b) was remunerated at the rate of pay of which he was in receipt on that date (including the money value of apartments, rations or other perquisites in kind), subject, however, in case changes have taken place, (or, if the position has ceased to exist would have taken place if it had not ceased to exist), in that rate to treating that rate as being varied by taking account of so much of those changes as may be specified by An Foras.

13 Forfeiture, Cesser or Reduction of Benefit

13.1 Unsatisfactory service

 Where a Member is dismissed or resigns or otherwise ceases to hold employment and has been guilty of misconduct involving a financial loss to An Foras or the State, An Foras may, at its discretion, refuse or reduce any award which might otherwise be payable under paragraph 7 of this Scheme (including a refund of contributions under sub-paragraph 7.4) in order to make good such loss.

13.2 Forfeiture of pension

 A pension awarded under this Scheme shall cease to be payable if the pensioner is convicted on indictment of any offence, and is sentenced to penal servitude or to any term of imprisonment with hard labour, or exceeding twelve months; but An Foras may, at any time, if it thinks proper, restore the pension either in whole or in part.

14 Conditions Governing Awards

14.1 Declarations

 Payments of pension or Preserved pension under this Scheme shall be subject to the making by the pensioner of a relevant declaration in such form and at such time as An Foras may require.

14.2 Proof of Age

 A Member must submit evidence of his date of birth on entry into the Scheme or before any payment of benefit can be made.

15 Assignments

15. A pension or Preserved pension under this Scheme may not be assigned or charged. If the pensioner becomes incapable of giving a receipt for payments due, An Foras shall have discretion to make such payments in whole or in part to such persons, including the authorities of any institution having care of the pensioner, as An Foras thinks fit, and An Foras shall be discharged from all liability in respect of any sum so paid.

16 Duplication of Benefit not to be Allowed

16. Where a Member's employment with An Foras ceases (whether on retirement, death or otherwise), benefit under this Scheme shall be reduced by reference to any sum, other than one to which the prior approval of the Minister for Finance had been obtained, which is payable to or in respect of him on such cesser, other than under this Scheme, by An Foras, or under any arrangement (whether by way of insurance or otherwise) to which An Foras has contributed.

17 Contributions to certain Orginisations

17. (a) Where under the Local Government Superannuation Code, a superannuation award is made by a local authority to or in respect of a former Member of this Scheme, and in determining the amount thereof, any period of service with An Foras has been reckoned, An Foras shall, in the absence of a Knock-for-Knock Agreement, make a single transfer value payment or a series of contributions to the Local Authority, as may be agreed between the Local Authority and An Foras and such payment or contributions shall be in accordance with such tables or rates as may be approved by the Minister for the Environment.

(b) Where under the Local Government Superannuation Code, superannuation contributions are returned by a Local Authority to a former Member of this Scheme, and the amount returned includes a sum in respect of contributions paid under this Scheme, An Foras shall, in the absence of a Knock-for-Knock Agreement, recoup such sum to the Local Authority.

18 Appeals

18. If a Member or former Member is aggrieved by the failure or refusal of An Foras to make an award under this Scheme or by the amount of any award made, he may appeal to the Minister who shall refer the dispute to the Minister for Finance whose decision shall be final.

18.1 An Appeal against a failure to make an award shall be made within eight months after the occasion in respect of which the award is claimed and any other appeal shall be made within six months after the decision to which it relates.

19 Termination or Amendment of Scheme

An Foras reserves the right to amend or terminate the Scheme at any time subject to the approval of the Minister and the concurrence of the Minister for Finance and subject to giving three months' notice of impending changes to Members of the scheme. Benefits secured for a Member prior to the date of amendment or termination will not be affected.

Given under the Seal of An Foras ?iseanna Saothair this 24th day of November 1998.

The Seal of An Foras ?iseanna Saothair was affixed in the presence of:-

Patrick Lynch

A member of An Foras ?iseanna Saothair authorised by An Foras ?iseanna Saothair to act in that behalf and

John J Lynch

An officer of An Foras ?iseanna Saothair authorised by an Foras ?iseanna Saothair to act in that behalf

The Minister for Enterprise, Trade and Employment hereby consents to the making of this Scheme

Given under my official seal this 21st day of December 1998.

Mary Harney

Mary Harney T.D.

Minister for Enterprise, Trade and Employment

The Minister for Finance hereby consents to the making of this Scheme.

Given under my official seal this 21st day of December 1998.

Charlie McCreevy

Charlie Mc Creevy T.D.

Minister for Finance

EXPLANATORY NOTE

This scheme may be cited as the Foras ?iseanna Saothair Superannuation Scheme, 1998 and covers (i) the former employees of the National Manpower Service of the Department of Labour, (ii) former employees of the Youth Employment Agency who transferred into F?S, and (iii) new appointees to F?S since its establishment.