Dáil Éireann Debate, Thursday - 8 September 2022
460. Deputy James Lawless asked the Minister for Public Expenditure and Reform if the spouse's, widow's and orphan's pensions for pre- and post-1995 retired State employee pensioners are calculated the same way; and if he will make a statement on the matter. [43507/22]
Amharc ar fhreagraIn the Civil Service, there are different calculation bases for pre and post 1995 retired State employee pensioners.
The Department of Finance Circular 06/1995, part 15 sets out the basis for the change in calculation: circulars.gov.ie/pdf/circular/finance/1995/06.pdf
Prior to April 6th, 1995 serving officers were covered by Class B PRSI. The Spouses and Children's pension for Class B officers was calculated on what the original pension was, or would have been payable to the former member.
Members employed on or after the April 6th 1995 are classified as Class A PRSI. The Spouses and Children's pension is calculated on 1.5% of full pay less one times the annual rate of the contributory old age pension.
For Officers appointed prior to April 6th 1995, the rate of spouse's pension for members employed prior to the 6th of April 1995 is 50% of the deceased's pension.
For Officers appointed on or after April 6th 1995, the spouses and children's element is based on the figure of the Pensionable Remuneration of the deceased person minus the annual rate of the Contributory State Pension. (PR - CSP).
Details of both the pre and post 1995 spouses and children's calculation are referenced in section 16.4 and 16.5 of the Superannuation Handbook and Guidance Notes:
www.cspensions.gov.ie/superannuationhandbookandguidancedec20061.pdf
