Rule

Description

1.6aa

Fluctuating emoluments.

Bonuses and allowances not paid on a permanent basis can only be treated as pensionable if the employer has approval from the Scheme Manager.

2.10(ii) and (iv)

Reckoning of reserved forces service and voluntary public service.

The Scheme Manager may agree unpaid absence for one of these purposes will reckon.

2.24

Grant of added years by employer.

There may be exceptional circumstances where an employer wishes to buy added years of reckonable service for a member. Employers will need to make a business case to the Scheme Manager. If the Scheme Manager agrees the proposal, they will also decide the cost of the added years.

3.15

Early payment of pension in compelling personal circumstances.

The Scheme Manager may bring a preserved award into payment on an unreduced basis where the member, who is over their minimum pension age, has personal circumstances that prevent them from working. This would not generally include ill health as other rules apply in that circumstance.

3.24e

Exceptional treatment for those whose pay has been reduced due to restructuring.

Members whose pay has reduced may have their pension calculated in a way that gives their accrued pension rights some protection. It is for the Scheme Manager to decide if the circumstances of the pay restructuring merit this treatment.

3.26a

Disapply abatement.

The pension of a member who is re-employed in the scheme is normally subject to abatement. In exceptional circumstances, the Scheme Manager may decide that abatement will not apply or apply to a lesser extent. The rule specifically refers to ‘special   circumstance’ so an employer would have to make a robust business case.

6.35 and 6.35za

Special terms for compulsory transfer of employment.

The Scheme Manager may vary the application of the scheme rules where a group of staff are being bulk transferred into the Civil Service or schedule 1 body. This is to ensure that the scheme offers comparable terms to the sending scheme. Normally, the Actuaries involved in the transfer terms will identify areas that require a Scheme Manager decision.

8.2

Forfeiture

  • Where a member has been convicted of offences under the Official Secrets Act that results in imprisonment of 10 or more years, the Minister may withhold pension benefits. 
  • If the Minister decides that a member has committed an offence connected to their employment which has been gravely injurious to the State or resulted in a loss of confidence in the public service, their pension benefits can be withheld. The Scheme Manager decides the extent to which the member’s benefits are forfeit. 
  • A proportion of the member’s benefits may be withheld where they have a monetary obligation to their employer. This monetary obligation must be the result of their criminal, negligent or fraudulent act or omission.

14.6(1)

Allow employer or third party to buy member added pension.

This is similar to employers buying added years, rule 2.24.

14.6(5)

To decide what third parties are allowed to buy added pension.

A third party may wish to buy added pension for a member. This is normally where the member has given time to Voluntary Service Overseas. In return that organisation buys added pension for the member.

Appendix 1

Pensionable allowances.

Employers need approval from the Scheme Manager for a new permanent allowance to be treated as pensionable.

Published:
21 December 2021
Last updated:
21 December 2021