The Public Sector Transfer Network provides that, in the case of transfers to and from certain groups with enhanced superannuation terms, i.e. An Garda Síochána and the Prisons Service, a system of "uniform accrual" must operate. Groups with enhanced superannuation terms are those where service in excess 20 years is doubled, so that 30 years actual pensionable service equates to 40 years for the calculation of superannuation benefits. The initial 20 years count year for year and each subsequent year counts as double. Army service does not attract the enhanced superannuation terms.
Under the system of "uniform accrual", service transferred from the Army to An Garda Síochána is credited at a rate of ¾ of the Army service. The reduced service, when added to Garda service, attracts the "doubling benefit" provisions for service in excess of 20 years. Conversely, service transferred from An Garda Síochána to the Army is credited at a rate of 4/3rds of the Garda service for the purpose of calculating Army superannuation benefits.
The Department of Finance Circular 6/95 provides that employees recruited on or after 6 April, 1995 are liable to pay full PRSI contributions from their pay. The occupational pension paid to such employees takes account of the value of the Social Welfare Contributory State Pension arising from the higher PRSI contribution.