A person in receipt of a public service pension who takes up employment outside of the public service has no liability to the public service pension-related deduction in respect of his or her earnings from that employment. If that person's employment is in the public service then he or she is subject to the public service pension-related deduction in respect of the earnings from that employment. This liability arises under section 2(1)(b) of the Financial Emergency Measures in the Public Interest Act 2009. I should add that there is an effective exemption of the first €15,000 of qualifying earnings from the public service pension-related deduction, insofar as the rate of contribution on earnings up to that amount in a full year is zero per cent.