Dáil Éireann Debate, Tuesday - 23 January 2018
579. Deputy Maurice Quinlivan asked the Minister for Employment Affairs and Social Protection the way in which Limerick city and county council exclude part of contributions when calculating pension payments in circumstances in which superannuation contributions have been deducted for a person (details supplied). [2825/18]
View answerIt is unclear from the question whether the issue relates to the calculation of the occupational pension of the individual in question or to the deduction of superannuation contributions towards the occupational pension.
I can confirm that, for PRSI purposes, there is no relief from PRSI on superannuation contributions made by the employee to their occupational pension. Where an employer makes superannuation contributions, PRSI is not charged on the income.
If the issue relates to the calculation or level of entitlement of the individual’s occupational pension, this is, in the first instance a matter for the employer. In the case of public sector employers, such as city and county councils, my colleague, the Minister for Public Expenditure and Reform may be in a position to advise.
