Financial Emergency Measures in the Public Interest Act 2009

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 is referred to as a “relevant person”.

(3) The person who is responsible for, or authorises, the payment of remuneration to a relevant person shall deduct or cause to be deducted an amount at the applicable rate or rates specified in the Table in this subsection—

(a) in the case of the period 1 March 2009 to 31 December 2009, in respect of that period, and

(b) in the case of the year 2010 and each subsequent year, in respect of the year concerned,

from the remuneration from time to time payable to the relevant person during that period or any such year.

TABLE

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

(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.