Children Acts Advisory Board Employee Superannuation Scheme, 2011

• Jurisdiction: Ireland
• Citation: IR SI 3/2011
• Year: 2011

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 18th January, 2011.

The Children Acts Advisory Board in accordance with the Children Act 2001 (Number 24 of 2001), (as amended by the Child Care (Amendment) Act 2007 , (Number 26 of 2007)), in accordance with section 239 of that Act, with the approval of the Minister and with the consent of the Minister for Finance, hereby makes the following Scheme.

1. Short Title

This Scheme may be cited as the Children Acts Advisory Board Employee Superannuation Scheme, 2011.

2. Commencement

The Scheme shall be deemed to have commenced with effect from 7 November 2003, which shall be known as the date of commencement.

3. Definitions

In this Scheme save where the context otherwise requires:

3. 1 “the Board” means the Children Acts Advisory Board;

3. 2 “Act” means the Public Service Superannuation (Miscellaneous Provisions) Act of 2004 (No. 7 of 2004);

3. 3 “actual pensionable service” means service as defined in subparagraphs 6.1(a), (b), (c), (d) and (e) of this Scheme but excluding service which is reckonable under subparagraphs 6.1(f), (g), (h) and (i) of this Scheme or any notional service transferred under subparagraph 6.1(f) of this Scheme;

3. 4 “fully insured member” means a member of this Scheme who is, or was immediately before attaining the age of 66, insured for State Pension (Contributory) under the Social Welfare Acts;

3. 5 “Knock-for-Knock Agreement” under the Local Government Superannuation Code means an agreement under Articles 279(9) and 280 of the Local Government (Superannuation) (Consolidation) Scheme, 1998;

3. 6 “Local Government Superannuation Code” means any scheme or regulation made under the Local Government (Superannuation) Act, 1980 (No. 8 of 1980) other than the Local Government (Superannuation) (Gratuities) Regulations, 1984 (as amended) or the provisions of Part V of the Local Government (Superannuation) (Consolidation) Scheme, 1998;

3. 7 “member” means a pensionable employee to whom this Scheme applies;

3. 8 “Minister” means the Minister for Health and Children;

3. 9 “new entrant” shall be construed in accordance with section 2 of the Act;

3. 10 “part-time employee” means an employee who works less than the standard hours of a comparable employee in a whole-time post;

3. 11 “Pensions Ombudsman Regulations” means the Pensions Ombudsman Regulations 2003 to 2007 including any enactment which amends or extends any or all of those Regulations;

3. 12 “personal rate”, in relation to any Social Welfare benefit, means the rate of such benefit payable under the Social Welfare Acts to a single person excluding any increase that is payable on age grounds, or by virtue of the recipient living alone, or in respect of a qualified adult or child dependant, and “maximum personal rate” shall be construed accordingly;

3. 13 “public service pension scheme” has the meaning assigned thereto in subsection 1(1) of the Act;

3. 14 “reduced rate” in relation to any Social Welfare benefit, means the personal rate of such benefit if that rate is less than the maximum personal rate of State Pension (Contributory);

3. 15 “Social Welfare Acts” means the Social Welfare Acts 1981 to 2010 including any enactment which amends or extends any or all of those Acts and any regulation, warrant or order made thereunder;

3. 16 “Social Welfare Benefit” means State Pension (Contributory), State Pension (Transition), Invalidity Pension, Illness Benefit or Jobseeker’s Benefit payable under the Social Welfare Acts;

3. 17 “State Pension (Contributory)” means the State Pension (Contributory) payable under the Social Welfare Acts;

3. 18 “transfer value payment” means a payment calculated in accordance with such tables as are approved and in such manner as is determined by the Minister for Finance, or the Minister for the Environment, Heritage and Local Government under the Local Government Code;

3. 19 “work-sharer” means a whole-time employee who, under an arrangement which has been approved by the Minister, works less than the standard hours of the whole-time post;

3. 20 “years” means a figure determined by the formula A + (B/365) where A is the number of completed years in the period in question and B is any number of days additional to a completed year or a number of completed years in that period, and “year” shall be construed accordingly.

4. Membership

4. 1 For the purposes of this Scheme

(a)“pensionable employee” means a person who is employed by the Board in a pensionable post;

(b)“pensionable post” means a post with the Board which, with the approval of the Minister and the consent of the Minister for Finance, is declared in the Conditions of Service attaching to it to be a pensionable post.

4.2 Membership of this Scheme shall not apply to persons

(a) who are in membership of a retirement benefit scheme of any body associated with the Board, for the same period;

(b) in the case of an employee who is not a new entrant, whose actual pensionable service on attaining age 65 would be less than 2 years, or

(c) who are under 16 years of age.

4.3 Membership shall be compulsory for all pensionable employees, other than those referred to in paragraph 4.2.

4.4 The Board shall decide upon the eligibility for membership of the Scheme. The Board shall notify an employee of his or her admission to membership of the Scheme and shall furnish him or her with a copy of the terms of the Scheme.

4.5 A member who is not a new entrant may not continue in membership after he or she has attained the age of 65.

5. Pensionable Remuneration

5.1 Salary

“Salary” means the annual basic rate (or the weekly basic rate multiplied by 52.18) of remuneration payable from time to time as lawfully determined or lawfully approved by the Board, excluding any sums paid in respect of overtime, commission, gratuity, special fees, travelling allowance, subsistence allowance and the like, the money equivalent of any emolument or benefit in kind (including motor car or other vehicle) or any payment toward or in respect of such emoluments.

5.2 Allowances

“Allowances” means such allowances in the nature of pay lawfully determined or lawfully approved by the Board, which are designated as pensionable by the Board with the approval of the Minister and the consent of the Minister for Finance, but excluding any sums paid in respect of overtime, commission, gratuity, special fees, travelling allowance, subsistence allowance and the like, the money equivalent of any emolument or benefit in kind (including motor car or other vehicle) or any payment toward or in respect of such emoluments.

5.3 Remuneration

“Remuneration” means the aggregate of salary and allowances (multiplied by 52.18 in the case of weekly allowances).

5.4 Net Remuneration

“Net remuneration” means the amount by which remuneration exceeds twice the annual maximum personal rate of State Pension (Contributory) payable from time to time to a person who has no adult dependent or qualified children.

5.5 Retiring Salary

“Retiring salary” means

(a) in the case of a member whose actual service and potential service to the end of his or her contract of employment is less than 1 year, the rate of salary multiplied by the number of days in the contract divided by 365;

(b) where a member has had the same scale of salary and has been in the same grade for the last three years of his or her pensionable service, the salary of the member at the date of retirement or death;

(c) where a member under 62 years of age dies in service, the salary of the member at the date of death;

(d) where a member retires or is retired on medical grounds before age 60 with sufficient potential service to age 60 to avoid averaging, the salary of the member at the date of retirement.

In any other case retiring salary shall be averaged by taking the total calculated by multiplying by 1/1095 the annual rate of salary appropriate on the last day of pensionable service for each grade in which the member served during the last three years of pensionable service, and multiplying the result by the number of days of his or her employment in each grade during those years, subject to the retiring salary so taken not exceeding the annual basic rate of salary payable at the time of retirement or death. Where the pensionable service of the member is less than three years, the number of days of pensionable service shall be substituted for 1095.

5.6 Pensionable Allowances

“Pensionable allowances” means the annual average of any allowances paid to a member—

(a) if the member has less than 3 years of pensionable service, during his or her pensionable service, or

(b) if the member has 3 or more years of pensionable service, in accordance with Department of Finance Circular 10/2008.

5.7 Pensionable Remuneration

“Pensionable remuneration” means the aggregate of retiring salary and pensionable allowances.

6. Pensionable Service

6.1 For the purpose of calculating benefits under this Scheme, pensionable service is the aggregate of—

(a) paid service as a pensionable employee, other than service in respect of which, in accordance with the provisions of paragraph 7.1, the employee has opted to retain entitlement to preserved benefits, provided that any period during which a member was or is a part-time employee or a work-sharer shall be reckonable in the proportion which the hours worked bear to comparable whole-time service;

(b) paid service with the Board prior to the date of commencement in respect of which contributions have been paid, provided that any period during which a member was a part-time employee or a work-sharer shall be reckonable in the proportion which the hours worked bear to comparable whole-time service;

(c) any periods of whole-time temporary service with the Board prior to becoming a pensionable employee in respect of which contributions have been...