I have been advised by the Irish Prison Service that, as provided for in legislation and Department of Public Expenditure and Reform circulars, abatement shall apply where a public service pensioner is re-appointed to the public service.
Abatement ensures that the pension(s) which the public service pensioner, including retired prison officers, receives, when combined with the new/current remuneration (including pensionable and non-pensionable emoluments and allowances), does not exceed the “Relevant Former Pensionable Remuneration” they would have received had they continued to serve in their “Relevant Former Pensionable Position”. Abatement applies to the public service pension and not the salary in the new employment.
All public service pensions in payment to an individual are subject to abatement. Each pension is assessed separately against the “Relevant Former Pensionable Remuneration” on which the “Relevant Pension” has been calculated.