«TWENTY-SECOND ANNUAL REPORT THE GARDA SÍOCHÁNA SUPERANNUATION SCHEME 2013 PREPARED BY: PENSIONS ADMINISTRATION SECTION FINANCIAL SHARED SERVICES ...»
Garda Síochána Superannuation Schemes – Annual Report 2013
THE GARDA SÍOCHÁNA
PENSIONS ADMINISTRATION SECTION
FINANCIAL SHARED SERVICES
DEPARTMENT OF JUSTICE AND EQUALITYAUGUST, 2014.
1 IMPORTANT NOTE: This Annual Report does not purport to be a legal interpretation of the Garda Síochána Superannuation Code.
Garda Síochána Superannuation Schemes – Annual Report 2013 PART I
1. Under the provisions of Section 55 of the Pensions Act, 1990, the Administrators of the Garda Síochána Superannuation Schemes are obliged to prepare an Annual report containing specific information.
2. The statutory terms and conditions of the schemes are set out in the Garda Síochána Pensions Orders, 1925 to 1981, and agreements under the Garda Síochána Conciliation and Arbitration Scheme. This Annual Report does not purport to be a legal interpretation of the Garda Síochána Superannuation Code.
3. This Twenty-Second Annual Report is prepared in accordance with the terms of Article 6 of the OCCUPATIONAL PENSION SCHEMES (DISCLOSURE OF INFORMATION) (No. 2) REGULATIONS, 1998.
4. This Report refers to the year 2013.
2 IMPORTANT NOTE: This Annual Report does not purport to be a legal interpretation of the Garda Síochána Superannuation Code.
Garda Síochána Superannuation Schemes – Annual Report 2013
PART IIThe cost to the Exchequer of the Superannuation benefits for members of the Garda Síochána is met each year out of current revenue. The amount required to meet the benefits is voted annually in the Dáil - VOTE 20 (SUBHEAD A.8) Details of the sum expended in the year ended 31 December, 2013 compared with the sum granted for Superannuation in respect of ex-members of the Garda Síochána [and their surviving spouses and children] are recorded in the 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts (Volume 2) on Vote 20 under
subhead A.8 as follows:-
SUPERANNUATION ETC. Estimated Outturn Subhead A.8 €310,173,000 €306,945,000 APPROPRIATIONS-IN-AID Estimated
PART III This part contains the information required in accordance with paragraphs 1 to 6 and paragraphs 14 and 15 of SCHEDULE B to the OCCUPATIONAL PENSION SCHEMES (DISCLOSURE OF INFORMATION) (No. 2) REGULATIONS, 1998.
1. There are no trustees. The Minister for Public Expenditure and Reform has overall responsibility for the operation of the scheme. However, the Minister for Public Expenditure and Reform has delegated authority to the Minister for Justice and Equality to award pensions, retirement gratuities and death gratuities. The Department of Justice and Equality is regarded as the Trustee/Administrators of the Scheme for the purposes of the Family Law Act, 1995 and the Family Law (Divorce) Act, 1996. In the event of judicial separation or divorce, a Court application for a Pension Adjustment Order in respect of the retirement or contingent benefits payable to or in respect of a married member may be made. Further information about the operation and impact of Pension Adjustment Orders may be obtained from The Pensions Authority.
2. There is no fund. As mentioned in Part II, expenditure under the schemes is met from current revenue. The Vote is audited by the Comptroller and Auditor General.
3. Individuals should address all enquiries to the Pensions Administration Section, Financial Shared Services, Department of Justice and Equality, Deerpark Road, Killarney, Co. Kerry. Tel. (064) 6670300, (01) 6028202 or Lo-call 1890 221227, Ext.
2422, 2535 or 2316.
4. The information required under SCHEDULE C to the OCCUPATIONAL PENSION SCHEMES (DISCLOSURE OF INFORMATION) (No.2) REGULATIONS 1998 is provided in Part IV.
6. Up until 2008, pensions were increased in line with pay increases and from the same effective date as that applying to serving members of the Garda Síochána.
In respect of members who retired before 1 March 2012, the Public Service Pension Reduction (PSPR) first applied with effect from 1 January 2011. The PSPR has been amended with effect from 1 July 2013, to apply as follows:- 0% on the first €12,000 per annum, 8% on the next €12,000, 12% on the next €36,000, 17% on the next €40,000 and 28% on the balance.
In the case of members who retired on or after 1 March 2012, the Public Service Pension Reduction has been applied with effect from 1 July 2013, at the following rates:- 0% on the first €12,000 per annum, 2% on the next €12,000, 3% on the next €36,000, 5% on the next €40,000 and 8% on the balance.
In all cases, the PSPR will be limited to ensure that the rate of pension does not fall below €32,500 per annum.
In future, the Minister for Public Expenditure and Reform will have regard to the Consumer Price Index in accordance with Sections 40 and 47 of the Public Service Pensions (Single Scheme and Other Provisions) Act, 2012 when considering any increase to the rate of pensions in payment.
Certain pensions paid to surviving spouses are increased in line with increases to the corresponding pensions granted under the Social Welfare Acts. There was no change in the rate of the Social Welfare Survivor’s Contributory pension in 2012 and consequently there was no increase in the pensions based on the rate the Social Welfare Survivor’s Contributory pension paid to surviving spouses.
7. The Garda Síochána Superannuation Schemes have been registered with The Pensions Authority.
8. The persons charged with the administration of the scheme have access to the Guidance Notes issued by The Pensions Authority from time to time in accordance with Section 10 of the Pensions Act.
PART IV This part contains basic information about the Garda Síochána scheme as required in accordance with paragraphs 1 to 10 and SCHEDULE C to the OCCUPATIONAL PENSION SCHEMES (DISCLOSURE OF INFORMATION) (No.2) REGULATIONS, 1998 (S.I. No. 349 OF 1998).
1. Membership of the Schemes is confined to serving attested members of An Garda Síochána who were attested before 1 January 2013. Certain members of An Garda Síochána, attested after 1 January 2013, may qualify for membership pursuant to Section 10 of the Public Service Pensions (Single Scheme and Other Provisions) Act, 2012.
2. Membership of the main pension scheme is compulsory for all members attested to the Force before 1 January 2013 and membership commences from date of attestation.
3. The scheme is a contributory one. Periodic deductions are made from pensionable remuneration during pensionable service with the force until the date of discharge.
Any outstanding contributions are deducted from Retirement or Contingent benefits.
4. A deduction of 1.75% of basic pay, rent allowance and pensionable Unsocial Hours Allowances is made from the weekly salary of serving members.
5. Contributions outstanding in respect of pensionable allowances at retirement/death are deducted from gratuities to cover service during which periodic contributions were not made. The rate of deduction is 1.1667% of pensionable allowances in respect of service prior to 1 March, 1985 (1 January 1994 in the case of Unsocial Hours Allowances). In the case of allowances where no periodic deductions were made, deductions have to be made for service since 1 March 1985 also, at the rate of 1.75%. (The rates 1.75% and 1.1667% can be replaced by the rates 2.5% and 1.6667% respectively for those who opted for retirement after at least 25 years service having attained the age of fifty years).
6. Contribution Arrangements for members recruited after 5 April, 1995
Revised contribution conditions apply to members who were recruited after 5 April, 1995 and who pay Class A (P.R.S.I.) contributions and are in receipt of a higher rate of pay. The contribution from pay is at the rate of 1.5% of the relevant pay plus 3.5% of the relevant pay (reduced by twice the rate of Social Welfare Old Age Pension).
Superannuation benefits - when co-ordinated with Social Welfare entitlements - of these members are comparable to existing members.
7. The cost to the Exchequer of the Superannuation benefits for members of the Garda Síochána is met each year out of current revenue. The amount required to meet the benefits is voted annually in the Dáil - VOTE 20 (SUBHEAD A.8)
8. Contributions to the Scheme are approved by the Revenue Commissioners for the purposes of Tax Relief.
9. The scheme is a defined benefit scheme for the purposes of the Pensions Act, 1990.
10. The main benefits payable under the scheme are pension and retirement/death gratuity.
Pension and Retirement gratuity payments are determined by:
The maximum pension payable (other than a Special Pension) is 40/80ths (0.5) of pensionable remuneration and maximum gratuity is 120/80ths (1.5) times pensionable remuneration.
Note:- Approved service after the twentieth year of service is doubled for pension purposes. Accordingly, a member with 30 years approved service has fulfilled the service requirement to be awarded maximum superannuation benefits:
Death Gratuity (payable only where death occurs prior to retirement) There is no minimum service requirement for death gratuity. However, depending on service, the member's legal personal representative receives a minimum of 1 year's pensionable remuneration or up to a maximum of 1.5 years' pensionable remuneration.
11. In order to be eligible for superannuation benefits (other than Death Gratuity) the member must have at least 2 years approved service.
Retirement on pension requires that the member attain the age of 50 years and have at least 30 years approved service (25 years in the case of members who availed of the option to so do).
** Members of An Garda Síochána, who had attained the rank of Assistant Commissioner prior to 24 January, 1996 may serve in the rank of Assistant Commissioner or Deputy Commissioner until they attain the age of 65 years. [Garda Síochána (Retirement) Regulations, 1996, refers] *** The Public Service Superannuation (Miscellaneous Provisions) Act, 2004 provided that new entrants appointed to An Garda Síochána after 1 April, 2004 must retire at 55 years of age or at a later date up to 60 years of age subject to the Garda Commissioner being satisfied as to health and capability requirements.
(b) RESIGNATION WITH LESS THAN 2 YEARS SERVICEA member who resigns with less than 2 years' reckonable service has no entitlement to a pension or lump sum. However, the member may
(c) RESIGNATION BEFORE MINIMUM AGEThe minimum age for retirement on pension is 50 years provided that the member has 30 years approved service (or 25 years approved service in the case of those who availed of the option to do so). On resignation before the
minimum retirement age, a member may benefit as follows:
12. The award of benefits, where the member does not satisfy the minimum service and age requirements, are only payable in certain circumstances, subject to the relevant certification by the Garda Chief Medical Officer and in consultation with the Commissioner. The approval of the Minister for Public Expenditure and Reform is required in such cases.
(a) DISCHARGE ON GROUNDS OF INCAPACITYA member who is required to retire before normal retirement age on the grounds of incapacity due to mental or physical infirmity and who has more than five years’ approved service may be awarded an ill-health retirement gratuity and pension. In such cases, the member is usually credited with "added years" of service for the purpose of calculating the award.
(b) SPECIAL PENSION A Special Pension is payable to a member discharged on grounds of incapacity, who is medically certified to be incapacitated for the performance of duty by infirmity which was occasioned by an injury received in the execution of duty, without the member’s own default. The rate of the Special Pension depends on the degree of disablement and in some cases can exceed 50% of pensionable remuneration.
PART V This part contains basic information about the Garda Síochána Spouses' & Children's Contributory Pensions Scheme in accordance with paragraphs 1 to 10 of SCHEDULE C to the OCCUPATIONAL PENSION SCHEMES (DISCLOSURE OF INFORMATION) (No.2) REGULATIONS, 1998 (S.I. No. 349 OF 1998).
1. The Garda Síochána Spouses' & Children's Contributory Pension Scheme came into force in respect of members retiring from 23 July, 1968. This scheme provides a pension for the spouse and/or dependent children of a member who dies in service or having qualified for a pension or preserved pension.
2. The Scheme is given statutory effect by virtue of the Garda Síochána Pensions Order, 1981 and membership of the Scheme is compulsory for male members appointed on or after 1 January, 1972 and for all members appointed from 1 July, 1984.
3. The Scheme is a contributory one.