Finian McGrath
Ceist:398 Deputy Finian McGrath asked the Minister for Health and Children if she will respond to a query from a person (details supplied) in County Dublin. [34046/09]
Amharc ar fhreagraTuesday, 6 October 2009
Ceisteanna (303)
Freagraí scríofa
All employees, including full time and part time employees on the payroll, who are, or are entitled to be, members of a public service occupational pension scheme or pension arrangement are subject to the deduction provided for under the Financial Emergency Measures in the Public Interest Act, 2009.
I can confirm that the levy applies to all employees of St Michael's House as this employer is deemed to be a public sector employer for the purposes of the legislation (Sections 1 (i), 2 (1) (b) (i) and 2 (1) (b) (iii) refer).
The employee in question is liable to the pension levy under Section 2(1)(a)(i) and 2(1)(b)(iii) if he is employed on a contract of service (i.e. the normal employment arrangement) i.e. he is liable in respect of his remuneration as a public servant but not in respect of the pension he receives.