asked the Minister for Finance if he will state, in terms of the value of the pound sterling in 1938, the following public service salaries at the nearest available dates in each case to (i) October 1938, (ii) February 1951, and (iii) the present date: (a) the inclusive salary payable at the minimum of the scale, to be taken as at age 18, of the Civil Service clerical officer and at the maximum point of both the A and B scales, (b) the inclusive salaries payable (i) at the minimum of each scale, (ii) at the maximum of the A scale and (iii) at the maximum of the B scale for each of the following Civil Service grades: messenger, shorthand typist, staff officer, executive officer, higher executive officer, assistant principal officer, principal officer, assistant secretary and secretary, (c) the take-home pay, after deduction of income tax, including sur-tax where applicable in respect of each of the cases given under (a) and (b) above, for this purpose officers on the minimum of the scale and on scale A to be regarded as single men without dependants and officers on the B scale to be regarded as married with dependent wife and no other dependants, (d) similar information to that requested at (a), (b) and (c) above in respect of married officers with one, two, three, four, and five dependent children, (e) the amount at each requested date, in 1938 money values, of the civil service children's allowances for each of the grades maentioned at (a) and (b) above, (f) the maximum attainable pension for each of the grades quoted above on both the A and B scale, assuming that the officers concerned have retired at the quoted dates, (g) the take-home value of such pensions, making the same assumptions as at (c) above, and (h) if he will state in respect of each case quoted from (a) to (g) above, what percentage increases would be now necessary to give at the present date (1) full compensation for the fall in money values between 1938 and now and between 1951 and now and (2) full compensation for the fall in money values plus a pro rata share in the increased Gross National Product, at constant money values, between 1938 and now and between 1951 and now.
Written Answers. - Public Service Salaries and Pensions.
The following is the information required:
Parts (a) (b) and (c) of Question.
INCLUSIVE SALARIES, SCALE A, GROSS AND NET AFTER DEDUCTION OF TAX ON THE BASIS OF (c) OF QUESTION, IN 1938 MONEY VALUES
(£ PER ANNUM).
|
Grade |
Minimum |
Maximum |
||||||||||
|
October, 1938 |
February, 1951 |
February, 1966 |
October, 1938 |
February, 1951 |
February, 1966 |
|||||||
|
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
|
|
Messenger |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
|
Shorthand Typist |
110 |
110 |
124 |
120 |
127 |
119 |
170 |
168 |
168 |
157 |
219 |
189 |
|
Clerical Officer |
123 |
123 |
127 |
122 |
118 |
112 |
239 |
231 |
223 |
197 |
268 |
227 |
|
Staff Officer |
212 |
206 |
202 |
182 |
268 |
227 |
344 |
319 |
306 |
259 |
345 |
285 |
|
Executive Officer |
158 |
157 |
159 |
150 |
162 |
146 |
369 |
339 |
324 |
272 |
384 |
315 |
|
Higher Executive Officer |
369 |
339 |
324 |
272 |
373 |
307 |
533 |
471 |
449 |
364 |
493 |
398 |
|
Assistant Principal |
558 |
491 |
469 |
379 |
493 |
398 |
684 |
592 |
564 |
450 |
628 |
499 |
|
Principal |
789 |
675 |
658 |
519 |
671 |
528 |
901 |
765 |
754 |
590 |
813 |
626 |
|
Assistant Secretary |
962 |
813 |
799 |
623 |
867 |
656 |
1,116 |
936 |
940 |
713 |
1,049 |
757 |
|
Secretary |
1,116 |
936 |
940 |
713 |
— |
— |
1,321 |
1,100 |
1,127 |
829 |
1,303 |
900 |
Parts (a) (b) and (c) of Question.
INCLUSIVE SALARIES, SCALE A, GROSS AND NET AFTER DEDUCTION OF TAX ON THE BASIS OF (c) OF QUESTION, IN 1938 MONEY VALUES
(£ PER ANNUM).
|
Grade |
Minimum |
Maximum |
||||||||||
|
October, 1938 |
February, 1951 |
February, 1966 |
October, 1938 |
February, 1951 |
February, 1966 |
|||||||
|
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
|
|
Messenger |
123 |
123 |
142 |
136 |
165 |
148 |
142 |
142 |
154 |
154 |
186 |
179 |
|
Shorthand Typist |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
|
Clerical Officer |
123 |
123 |
127 |
122 |
118 |
112 |
306 |
303 |
277 |
259 |
336 |
293 |
|
Staff Officer |
306 |
288 |
277 |
238 |
336 |
278 |
432 |
413 |
373 |
329 |
430 |
365 |
|
Executive Officer |
158 |
157 |
159 |
150 |
162 |
146 |
495 |
464 |
422 |
365 |
479 |
403 |
|
Higher Executive Officer |
495 |
441 |
422 |
345 |
463 |
375 |
684 |
614 |
564 |
471 |
617 |
507 |
|
Assistant Principal |
684 |
592 |
564 |
450 |
617 |
491 |
789 |
698 |
658 |
540 |
730 |
583 |
|
Principal |
901 |
765 |
754 |
590 |
772 |
597 |
1,009 |
873 |
847 |
674 |
912 |
703 |
|
Assistant Secretary |
1,070 |
899 |
895 |
684 |
968 |
713 |
1,220 |
1,042 |
1,037 |
795 |
1,154 |
837 |
|
Secretary |
1,220 |
1,019 |
1,037 |
775 |
— |
— |
1,419 |
1,200 |
1,224 |
908 |
1,423 |
988 |
Part (d) of Question.
Income tax and Sur-tax rates and allowances, revelant to the Question, for the different years, are as follows (current terms)
(£ per annum)
INCOME TAX
|
Year |
Allowances |
Rates of Income Tax |
||||
|
Earned Income Allowance |
Single |
Married |
Child |
Reduced Rate |
Standard Rate |
|
|
1938-39 |
1/6th on first £450 |
£125 |
£225 |
£60 |
2s. 3d. |
4s. 6d. |
|
1/10th on balance(maximum allowance £200) |
on first £100 of taxable income. |
|||||
|
1950-51 |
1/5th (maximum allowance £300) |
£140 |
260 |
£60 (in the case of the third and each subsequent child under 16—£43) |
3s. 3d.on first £100 of taxable income |
6s. 6d. |
|
1965-66 |
1/4th (maximum allowance £500) |
£234 |
£394 |
£120 |
— |
6s. 4d. |
SUR-TAX
|
Year |
Deductions allowable from total income in arriving at taxable income |
Rates of Tax |
|
01938-39 |
£1,500 |
— |
|
(All salary maxima were under £1,500) |
||
|
1950-51 |
£1,500 |
First £500 of taxable income os. 9d. in the £ |
|
Next £500 ,, ,, ,,1s. 6d.,, ,, ,, |
||
|
1965-66 |
£2,500 increased by the personal allowances (single or married) and any child allowance granted for Income Tax. |
First £2,000 of taxable income 2s. 6d. in the £Next £3,000 ,, ,, ,,5s. 0d.,,,, |
Part (e) of Question.
INCLUSIVE AMOUNTS OF CHILDRENS ALLOWANCES, 1938 MONEY VALUES
£PER ANNUM
|
Grade |
October 1938 |
February 1951 |
February 1966 |
|||
|
Scale B |
||||||
|
Minimum |
Maximum |
|||||
|
£ |
£ |
|||||
|
Clerical Officer |
1st child |
21 |
1st-5th child |
15 |
Flat rate of £13.2 per child up to a maximum of five children. |
Flat rate of £9.6 per child. |
|
2nd child |
20 |
|||||
|
3rd-5th child |
16 |
|||||
|
Staff Officer |
1st-5th child |
15 |
1st-5th child |
15 |
||
|
Executive Officer |
1st child |
21 |
1st-5th child |
19 |
||
|
2nd-5th child |
20 |
|||||
|
Higher Executive Officer |
1st-5th child |
19 |
nil |
|||
|
Assistant Principal |
nil |
nil |
||||
|
Principal |
nil |
nil |
||||
|
Assistant Secretary |
nil |
nil |
||||
|
Secretary |
nil |
nil |
NOTE: The aggregate cash limit (= sum of allowances for five children) was removed with effect from 1 October, 1958.
Parts (f) and (g) of Question.
MAXIMUM ATTAINABLE PENSIONS, GROSS AND NET AFTER DEDUCTION OF TAX ON THE BASIS OF (c) OF QUESTION, IN 1938 MONEY VALUES (£PER ANNUM).
|
Scale A |
Scale B |
|||||||||||
|
Grade |
October, 1938 |
February, 1951 |
February, 1966 |
October, 1938 |
February, 1951 |
February, 1966 |
||||||
|
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
|
|
Messenger (x) |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
93 |
93 |
|
Shorthand Typist (y) |
113 |
113 |
112 |
110 |
146 |
134 |
— |
— |
— |
— |
— |
— |
|
Clerical Officer |
120 |
120 |
112 |
109 |
134 |
125 |
153 |
153 |
139 |
139 |
168 |
165 |
|
Staff Officer |
172 |
170 |
153 |
145 |
172 |
154 |
216 |
216 |
187 |
185 |
215 |
201 |
|
Executive Officer |
185 |
182 |
162 |
153 |
192 |
168 |
248 |
248 |
211 |
206 |
240 |
220 |
|
Higher Executive Officer |
267 |
256 |
224 |
198 |
247 |
210 |
342 |
335 |
282 |
262 |
309 |
273 |
|
Assistant Principal |
342 |
317 |
282 |
241 |
314 |
262 |
395 |
383 |
329 |
296 |
365 |
316 |
|
Principal |
451 |
406 |
377 |
312 |
407 |
333 |
505 |
471 |
424 |
366 |
456 |
385 |
|
Assistant Secretary |
558 |
491 |
470 |
381 |
524 |
422 |
610 |
555 |
519 |
437 |
577 |
477 |
|
Secretary |
661 |
573 |
564 |
450 |
652 |
515 |
710 |
635 |
612 |
506 |
712 |
571 |
(x)Assumes that a Messenger has 40 years established service which due to the relatively recent decision to make this an established grade would not have been possible by February, 1966.
(y)Pensions have been calculated at 40/60ths of retiring pay rather than 40/80ths for comparison purposes. The 80ths system applies only to female officers recruited after the passing of the Superannuation Act, 1954, and to those recruited before that date who opted for the provisions of the Act.
NOTE: Pensions awarded in 1938 and 1951 have since been increased under the Pensions (Increase) Acts, 1950-64.
Part (h) of Question in relation to parts (a) (b) and (c) thereof
PERCENTAGE INCREASES DECREASES (—), IN FEBRUARY, 1966 SALARIES, SCALE A, GROSS AND NET AFTER DEDUCTION OF TAX ON THE BASIS OF (c) OF QUESTION REQUIRED (1) TO GIVE FULL COMPENSATION FOR THE FALL IN MONEY VALUES AND (2) TO GIVE FULL COMPENSATION FOR THE FALL IN MONEY VALUES AND TO ALLOW FOR THE RELATIVE INCREASE IN GROSS NATIONAL PRODUCT AT CONSTANT PRICES.
|
Grade |
(1) Between 1938 and 1965 |
(1) Between 1951 and 1965 |
(2) Between 1938 and 1965 |
(2) Between 1951 and 1965 |
||||||||||||
|
Minimum |
Maximum |
Minimum |
Maximum |
Minimum |
Maximum |
Minimum |
Maximum |
|||||||||
|
Gross |
Net |
Gross |
Net |
Gross |
Gross |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
|
|
Messenger |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
|
Shorthand Typist |
–13.6 |
–7.8 |
–22.3 |
–11.1 |
–2.8 |
0.3 |
–23.0 |
–16.8 |
39.8 |
49.2 |
25.8 |
43.9 |
34.1 |
38.4 |
6.3 |
14.9 |
|
Clerical Officer |
4.1 |
9.6 |
–10.9 |
1.8 |
7.3 |
8.8 |
–17.1 |
–12.9 |
68.4 |
77.3 |
44.1 |
64.9 |
48.4 |
50.4 |
14.5 |
20.2 |
|
Staff Officer |
–20.9 |
–9.1 |
–0.2 |
12.0 |
–24.6 |
–19.7 |
–11.0 |
–9.0 |
28.0 |
47.0 |
61.6 |
81.2 |
4.1 |
11.0 |
22.9 |
25.7 |
|
Executive Officer |
–2.4 |
7.8 |
–3.8 |
7.7 |
–1.7 |
3.1 |
–15.5 |
–13.4 |
58.0 |
74.5 |
55.8 |
74.3 |
35.7 |
42.4 |
16.6 |
19.5 |
|
Higher Executive Officer |
–1.0 |
10.6 |
8.1 |
18.4 |
–13.2 |
–11.1 |
–9.0 |
–8.4 |
60.2 |
78.9 |
75.0 |
91.6 |
19.9 |
22.7 |
25.7 |
26.5 |
|
Assistant Principal |
13.2 |
23.4 |
9.0 |
18.8 |
–4.9 |
–4.7 |
–10.1 |
–9.7 |
83.2 |
99.7 |
76.3 |
92.2 |
31.3 |
31.6 |
24.2 |
24.7 |
|
Principal |
17.5 |
27.8 |
10.8 |
22.3 |
–2.0 |
–1.7 |
–7.3 |
–5.7 |
90.2 |
106.8 |
79.2 |
97.8 |
35.4 |
35.8 |
28.0 |
30.3 |
|
Assistant Secretary |
10.9 |
23.8 |
6.4 |
23.6 |
–7.8 |
–5.1 |
–10.3 |
–5.9 |
79.5 |
100.4 |
72.2 |
100.0 |
27.3 |
31.0 |
23.9 |
30.0 |
|
Secretary |
— |
— |
1.4 |
22.2 |
— |
— |
–13.5 |
–7.8 |
— |
— |
64.0 |
97.8 |
— |
— |
19.4 |
27.3 |
Part (h) of Question in relation to parts (a) (b) and (c) thereof
PERCENTAGE INCREASES DECREASES (—), IN FEBRUARY, 1966 SALARIES, SCALE A, GROSS AND NET AFTER DEDUCTION OF TAX ON THE BASIS OF (c) OF QUESTION REQUIRED (1) TO GIVE FULL COMPENSATION FOR THE FALL IN MONEY VALUES AND (2) TO GIVE FULL COMPENSATION FOR THE FALL IN MONEY VALUES AND TO ALLOW FOR THE RELATIVE INCREASE IN GROSS NATIONAL PRODUCT AT CONSTANT PRICES.
|
Grade |
(1) Between 1938 and 1965 |
(1) Between 1951 and 1965 |
(2) Between 1938 and 1965 |
(2) Between 1951 and 1965 |
||||||||||||
|
Minimum |
Maximum |
Minimum |
Maximum |
Minimum |
Maximum |
Minimum |
Maximum |
|||||||||
|
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
|
|
Messenger |
–25.3 |
–16.8 |
–23.8 |
–20.9 |
–13.8 |
–8.3 |
–17.2 |
–14.0 |
20.9 |
34.6 |
23.3 |
28.0 |
19.1 |
26.7 |
14.3 |
18.7 |
|
Shorthand Typist |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
|
Clerical Officer |
4.1 |
9.6 |
–.88 |
3.3 |
7.3 |
8.8 |
–17.3 |
–11.8 |
68.4 |
77.3 |
47.5 |
67.1 |
48.4 |
50.4 |
14.2 |
21.8 |
|
Staff Officer |
–8.8 |
3.6 |
0.5 |
13.0 |
–17.3 |
–14.4 |
–13.2 |
–9.9 |
47.5 |
67.6 |
62.6 |
82.9 |
14.2 |
18.2 |
19.9 |
24.4 |
|
Executive Officer |
–2.4 |
7.8 |
3.3 |
15.2 |
–1.7 |
3.1 |
–11.9 |
–9.3 |
58.0 |
74.5 |
67.1 |
86.4 |
35.7 |
42.4 |
21.6 |
25.3 |
|
Higher Executive Officer |
6.9 |
17.6 |
10.8 |
21.2 |
–8.8 |
–8.1 |
–8.5 |
–7.1 |
73.0 |
90.3 |
79.3 |
96.1 |
26.0 |
27.0 |
26.3 |
28.3 |
|
Assistant Principal |
10.8 |
20.5 |
8.1 |
19.7 |
–8.5 |
–8.4 |
–9.9 |
–7.5 |
79.3 |
95.0 |
75.0 |
93.7 |
26.3 |
26.5 |
24.5 |
27.8 |
|
Principal |
16.8 |
28.2 |
10.6 |
24.3 |
–2.3 |
–1.1 |
–7.2 |
–4.1 |
89.0 |
107.4 |
79.0 |
101.1 |
35.0 |
36.6 |
28.2 |
32.5 |
|
Assistant Secretary |
10.6 |
26.2 |
5.8 |
24.5 |
–7.5 |
–4.0 |
–10.1 |
–5.0 |
78.9 |
104.2 |
71.2 |
101.4 |
27.7 |
32.6 |
24.1 |
31.1 |
|
Secretary |
— |
— |
–0.3 |
21.5 |
— |
— |
–14.0 |
–8.1 |
— |
— |
61.3 |
96.6 |
— |
— |
18.8 |
26.9 |
Part (h) of Question in relation to parts (a) (b) and (c) thereof
PERCENTAGE INCREASES DECREASES (—), IN FEBRUARY, 1966 SALARIES, SCALE A, GROSS AND NET AFTER DEDUCTION OF TAX ON THE BASIS OF (c) OF QUESTION REQUIRED (1) TO GIVE FULL COMPENSATION FOR THE FALL IN MONEY VALUES AND (2) TO GIVE FULL COMPENSATION FOR THE FALL IN MONEY VALUES AND TO ALLOW FOR THE RELATIVE INCREASE IN GROSS NATIONAL PRODUCT AT CONSTANT PRICES.
|
Grade |
(1) Between 1938 and 1965 |
(1) Between 1951 and 1965 |
(2) Between 1938 and 1965 |
(2) Between 1951 and 1965 |
||||||||||||
|
Minimum |
Maximum |
Minimum |
Maximum |
Minimum |
Maximum |
Minimum |
Maximum |
|||||||||
|
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
Gross |
Net |
|
|
Messenger |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
— |
|
Shorthand Typist |
–22.6 |
–15.5 |
–23.2 |
–17.9 |
— |
— |
— |
— |
25.3 |
36.8 |
6.2 |
13.5 |
— |
— |
— |
— |
|
Clerical Officer |
–10.5 |
–3.6 |
–16.7 |
–12.5 |
–8.8 |
–7.4 |
–17.1 |
–15.9 |
44.9 |
56.0 |
15.0 |
20.9 |
47.7 |
49.8 |
14.5 |
16.1 |
|
Staff Officer |
–0.2 |
10.5 |
–11.1 |
–5.5 |
0.4 |
7.3 |
–13.1 |
–8.2 |
61.6 |
78.9 |
22.8 |
30.6 |
62.5 |
73.7 |
20.1 |
26.8 |
|
Executive Officer |
–3.6 |
8.0 |
–15.5 |
–9.3 |
3.5 |
12.7 |
–11.9 |
–6.5 |
55.9 |
74.7 |
16.7 |
25.3 |
67.5 |
82.3 |
21.8 |
29.1 |
|
Higher Executive Officer |
8.3 |
21.7 |
–9.0 |
–5.7 |
10.8 |
22.9 |
–8.5 |
–4.1 |
75.2 |
96.9 |
25.8 |
30.2 |
79.2 |
98.8 |
26.3 |
32.5 |
|
Assistant Principal |
8.9 |
21.2 |
–10.1 |
–7.8 |
8.2 |
21.3 |
–9.9 |
–6.2 |
76.1 |
96.1 |
24.1 |
27.4 |
75.1 |
96.2 |
24.5 |
29.6 |
|
Principal |
10.8 |
22.1 |
–7.4 |
–6.3 |
10.6 |
22.2 |
–7.1 |
–4.9 |
79.3 |
97.6 |
28.0 |
29.4 |
79.1 |
97.8 |
28.3 |
31.3 |
|
Assistant Secretary |
6.4 |
16.3 |
–10.3 |
–9.8 |
5.8 |
16.3 |
–10.1 |
–8.4 |
72.2 |
88.2 |
23.8 |
24.6 |
71.2 |
88.1 |
24.2 |
26.5 |
|
Secretary |
1.4 |
11.2 |
–13.5 |
–12.7 |
–0.2 |
11.2 |
–14.0 |
–11.4 |
64.1 |
80.0 |
19.5 |
20.6 |
61.5 |
79.9 |
18.7 |
22.4 |
GENERAL NOTES:—The estimate of the change in the value of money is based on the level of the Consumer Price Index at Mid-August 1938, mid-February 19 51 and mid-November 1965. The change in the volume of Gross National Product is estimated by valuing the Gross National Product for the years 1938, 1 938, 1951 and 1965 at constant 1958 prices; the 1965 estimate is provisional.
For comparison purposes, the details for Shorthand Typists (now Clerk-Typists) relate to those recruited before 1 July, 1960.
In calculating salary net of tax for purposes of part (c) of the question, officers on the minima of scales A and B and on the maximum of scal e A have been regarded as single without dependants and officers on the maximum of scale B as married men with dependent wife and no other dependants.