Public Service Pension Reform Revised arrangements for ... · 23 2005 Part-time Access1.doc Page 1 of 27 ... the service and remuneration of part-time1 ... €1,489 x 40% = €595.78

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22 December 2005 Circular 23/2005

Public Service Pension Reform Revised arrangements for part-time public health service employees

A Chara, Introduction 1. I am directed by the Tanaiste and Minister for Health and Children to enclose

herewith for information a copy of Department of Finance circular 20/2005 which was forwarded to Government Departments in connection with the introduction of a change in the way in which the service and remuneration of part-time1 public servants are to be reckoned for pension calculation purposes. Within the public health sector the Schemes covered by this circular include;

The Local Government Superannuation Scheme (LGSS) The Nominated Health Agencies Superannuation Scheme (NHASS) The Voluntary Hospitals Superannuation Scheme (VHSS) HSE model superannuation scheme.

Provisions for amendments to the superannuation schemes of agencies operating under the aegis the Department of Health & Children will be determined with reference to Department of Finance circular 20/2005 and in accordance with provisions for the amendment of each agencys superannuation scheme rules. Where different arrangements apply for differing Schemes the effect of this circular is indicated for each Scheme. Employees joining under the provisions of this circular become members of the relevant scheme available in their employment. Section 23 of the Health Act 2004 provides for the making of a superannuation scheme(s) by the HSE in respect of such employees (including the Chief Executive Officer) of the Executive as it may think fit. The HSE is currently in the process of drafting a model superannuation scheme for all employees who do not have access to the LGSS (these include part-time employees who joined under circular 64/2002 and all staff recruited since the establishment of the HSE under the Health Act 2004). For employees of the HSE and other corporate bodies to which the LGSS formerly applied membership to the new scheme will be provided on an administrative basis. The Department of Finance has asked that the circular be brought to the attention of all employees and public service bodies under the aegis of Departments.

1 For the purposes of this Circular, the term 'part-time' includes jobsharing and worksharing arrangements.


2. The change will result in a difference in contribution levels and pension benefits

for part-time public servants whose pensions are integrated with social welfare benefits (i.e. where the occupational pension is integrated with the Old Age Contributory Pension (OACP)2 to provide a combined pension). The effect of the change on the Schemes will be that all eligible3 part-time employees who retire on or after 20 December 2001 will have their occupational pensions calculated on the basis of pro-rata service (i.e. actual pensionable service expressed as a proportion of full-time service) and a notional full-time pensionable remuneration. There will be a corresponding change in the method of calculating contributions where relevant. In addition, former eligible part-time employees who retired before 20 December 2001 will have their pension position (i.e. benefits and contributions) reviewed with effect from 20 December 2001 (or the date of their appointment, if later). It should be noted that the application of the principle of pro-rata service does not have any implications for the vesting period; which remains as the actual period served, not its full-time equivalent. For example, a part-time employee with a whole-time equivalent comparator4 who serves for 2.5000 years and works 40% of comparable whole-time equivalent hours, will qualify for a pension/preserved pension; however, the pension will be calculated by reference to 1.000 years service (2.5000 years x 40%).

3. The Department of Finance circular allows Departments discretion to apply

different thresholds in relation to access to public service pension schemes (other than the Civil Service Schemes) and on other issues. The purpose of this Department's circular is to set out how the discretions are to be applied in relation to the relevant schemes. Therefore the Department of Finance circular must be read in conjunction with this circular. Employee representatives have been consulted on this circular.

4. This circular is divided into four parts as follows:

Part A - Pro-Rata Integration (page 3) Part B - Access to the Schemes (page 6) Part C - Reckoning of Prior Part-Time Service under the Schemes (page 12) Part D - General Issues (page 14)

2 OACP is the Old Aged Contributory Pension paid by the Department of Social and Family Affairs. With effect from 07 January 2005 the weekly rate for a

single adult with no dependants is 179.30 per week and 9,356 per annum. Twice the OACP is 358.60 per week and 18,712 per annum.

3 In line with paragraphs 5 to 8 of this circular.

4 A whole-time comparator is the comparable full-time equivalent for the post.


Part A: Pro-Rata Integration Eligibility for pro rata integration (see paragraph 10 for explanation) 5. To be eligible for the application of pro rata integration a person must:-

(i) be serving in a public service body as defined in the Public

Service Superannuation (Miscellaneous Provisions) Act 2004 (the definition includes public health sector employers),

(ii) be a member of the superannuation scheme of that body and that

scheme is a public service pension scheme (access to the schemes by part-time employees is dealt with in Part B of this circular),

(iii) have an appropriate whole-time equivalent comparator and,

(iv) have paid or undertaken to pay all relevant contributions5.

6. In relation to (iii) above, the Pension Policy Unit of this Department should be

consulted (see paragraph 47) where employees do not have an appropriate whole-time equivalent comparator. The Pensions Section of the Department of Finance will then be consulted by this Department.

7. Where there is no suitable comparator available, the pension is based on actual

pensionable remuneration6 and on treating each year of part-time service as a year of service for pension purposes. Also, full, as opposed to pro-rata, integration will apply.

8. Former part-time employees, who had retired before this circular issued, met the

eligibility criteria outline in paragraph 5 above at the time of their retirement and whose pensions were subject to integration, will have their pension position (i.e. contributions and benefits) reviewed with effect from 20 December 2001 (or the date of their appointment, if later).

Application of pro-rata integration 9. Under current public service pension arrangements for part-time employees,

pension benefits are based on actual pensionable remuneration and on treating each year of part-time service as a full year of service for pension purposes7. Contributions are based on actual pensionable earnings8.

10. Under the revised arrangements introduced by this circular, pension benefits will

be based on notional whole-time equivalent pensionable remuneration and actual service (expressed as a proportion of whole-time equivalent attendance). Contributions will be based on notional whole-time equivalent pensionable earnings and the worksharing / part-time attendance pattern expressed

5 See paragraphs 26(a), 32(a)(iii) and 32(b)(iii) for details.

6 Pensionable remuneration is the final salary / wages plus the average of three years pensionable allowances.

7 With the exception of ' job-sharers' who are currently subject to pro-rata arrangements

8 Contributions are based on pensionable earnings; salary / wages plus current pensionable allowances.


as a proportion of whole-time equivalent attendance. Integration with social welfare benefits, where applicable, will then take place on the same basis as for whole-time equivalent employees.

11. In the case of retired part-time employees who qualify under paragraph 8 above,

the pensionable remuneration and the OACP rate applicable at the time of retirement should be used to recalculate the occupational pension which would have been due had pro rata integration applied at the time. The resulting pension amount should then be uprated in the normal way and any increase in benefit paid with effect from 20 December 2001 (or the date of their retirement, if later).

12. The following examples show the effect (or otherwise) of the revised

arrangements on pension benefits for a public health sector employee (e.g. Senior Staff Nurse) working a two-day week (i.e. 40% of whole-time equivalent ) for 40 years, with a final annual pensionable remuneration of 17,022 (position before the application of the revised integration formula see paragraph 18):

Example A Benefits not integrated with Social Welfare benefits (i.e. Class D PRSI). Current method Revised method Service 40.0000 years 16.0000 years Pensionable Remuneration 17,022 42,556 Occupational Pension 8,511 8,511 Outcome: No change

Example B Benefits integrated with Social Welfare (i.e. Class A PRSI). Current method Revised method Service 40.0000 years 16.0000 years Pensionable Remuneration 17,022 42,556 Less twice OACP 18,712 18,712 Net Pensionable Remuneration 0.00 23,844 Occupational Pension 0.00 4,768.80 Outcome: Increase of 4,768.80 (91.39 per week) In example B, the person may, depending on their social welfare contribution history, also be entitled to an Old Age Contributory Pension.

13. The following examples show the effect (or otherwise) of the revised

arrangements on pension contributions for a public sector employee (e.g. Senior Staff Nurse) who is working a two-day week (i.e. 40% of whole-time equivalent ), with an annual pensionable remuneration of 17,0229

9 Integration would normally be applied on a regular basis i.e. based on the pensionable earnings payment frequency, therefore the pensionable earnings and

OACP rates would generally vary over a full year period.


Example A Benefits not integrated with Social Welfare benefits (i.e. Class D PRSI). Current method Revised method Pensionable Remuneration (A) 17,022 42,556 Contributions: (per annum) Pension (3.5% of A) 595.78 1,489 x 40% = 595.78 Lump Sum (1.5% of A) 255.33 638 x 40% = 255.33 Spouses & Childrens (1.5% of A) 255.33 638 x 40% = 255.33 Total 1,106.44 1,106.44 Outcome: No Change

Example B Benefits integrated with Social Welfare benefits (i.e. Class A PRSI). Current method Revised method Pensionable Remuneration (A) 17,022 42,556 Less twice OACP 18,712 18,712 Net Pensionable Remuneration (B) 0.00 23,844 Contributions:

(i) For public health sector employees whose pensions were integrated before

06 April 1995 (i.e. all non-officers who pay Class A PRSI see paragraph 14):

Pension (3.5% of B) 0.00 834.55 x 40% = 333.82 Lump Sum (1.5% of A) 255.00 638.34 x 40% = 255.34 Spouses & Childrens (1.5% of B)10 0.00 357.66 x 40% = 143.06 Total 255.00 733.22 Outcome: Increase of 477.22 (9.16 per week)

(ii) For public health sector employees whose pensions were integrated with effect from 06 April 1995 (i.e. Class A PRSI officers appointed on or after 06 April 1995 see paragraph 14):

Pension (3.5% of B) 0.00 834.55 x 40% = 333.82 Lump Sum (1.5% of A) 255.00 638.34 x 40% = 255.34 Spouses and Childrens (1.5% of A) 255.00 638.34 x 40% = 255.34 Total 510.00 844.50 Outcome: Increase of 334.50 (6.41 per week)

It should be noted that there will be no change in the contributions of serving jobsharers / worksharers where the pro rata method is already being used, on an

10 Example refers to LGSS Non-Officer, NHASS member or VHSS Non-Officer as S&C is taken at 1.5% of Net PE.


administrative basis, for calculating the contributions of such employees, whether their pensions are integrated or not. More detailed examples are given in the appendices.

Common approach to all part-time employees 14. All part-time employees (whether from officer or non-officer stream) being given

access to the relevant scheme by virtue of Part B of this circular shall reckon service in the same manner. Accordingly, service for all part-time employees shall be aggregated on an actual service basis, e.g. if a part-time employee is contracted for 40% of the comparable whole-time equivalent hours for the period 1 January 2004 to 30 June 2004, the service credit will be 0.1984 years (40% of 0.4959, the actual period in question). For the purposes of this circular the distinctions between Officer and Non-Officer is retained.

Death in service/ill-health situations 15. As indicated by the Department of Finance, the approach to be used in the case of

death-in-service/ill health situations is still under consideration. In the interim, any such cases should be referred to the Pension Policy Unit of this Department. All cases will then be forwarded to the Pensions Section of the Department of Finance for consideration.

Spouses' and Children's Pensions 16. The revision of retirement pension entitlement may give rise to new or enhanced

Spouses and Childrens entitlement. It will be necessary to make every reasonable effort to identify such cases to ensure that the spouse and/or children receive appropriate entitlements under the Spouses and Childrens Schemes.

17. In the case of LGSS the terms of circular LA/95 and in the case(s) of the NHASS

and VHSS the terms of Circular 11/95 (both dealing with application of Full PRSI for public servants employed after 06 April 1995) will continue to apply where appropriate. In applying these terms, notional full-time net pensionable remuneration should be used with effect from 20 December 2001.

Interaction with other Public Service Pension Reforms 18. The terms of this circular are effective from 20 December 2001. The revised

integration method, which is set out in circular 20/2005 dated 26 September 2005 and which also forms part of the overall Public Service Pension Reform arrangements, should be applied with effect from 01 January 2004. In applying that revised method of integration to the pensions of part-time employees, notional whole-time equivalent pensionable remuneration and actual service worked expressed as a proportion of whole-time equivalent attendance will be used as appropriate.


Part B: Access to the Schemes

Access to pension schemes for part-time public servants 19. Employers were notified by circular SS11/96 of 19 July 1996 that it had been

agreed in principle that part-time non-officers could join the relevant scheme with effect from 01 April 1996 on the same basis as it applied to whole-time non-officers. Employees in public health sector employment were notified by circular 64/2002 of the requirements of the Protection of Employees (Part-Time Work) Act 2001 (hereinafter referred to as the Part-Time Act) in so far as pensions are concerned, (i.e. that any part-time employee whose normal hours of work are at least 20% of the normal hours of work of a comparable whole-time equivalent) should, in anticipation of the necessary statutory cover, become a member of the relevant scheme. In light of the recommendations of the Commission on Public Service Pensions regarding access for part-time public employees in the public service and in light of pension reform generally, the Department of Finance has now reviewed the position.

20. In relation to public service pension schemes other than the Civil Service

Schemes, the Department of Finance has decided that, with effect from 20 December 2001, Departments may, at their discretion, apply a threshold lower than that specified in the Part-Time Act or no threshold, should they wish, in respect of access to schemes. Departments are also given the discretion to waive the requirement to have a whole-time equivalent comparator for access to those schemes from that date should they wish11.

Access/Thresholds for part-time employees 21. The position with regard to access / thresholds for part-time employees under the

relevant scheme are as follows:

(a) LGSS Non-Officers, Members of the NHASS & VHSS Non-Officers. Having regard to the fact that access to the schemes for the above part-time employees was effective from 01 April 1996, the position is that with effect from that date, there will be no minimum hours required for access to the Schemes. This more favourable position, as compared with that set out in Department of Finance circular 20/2005, arises from circular letter S.11/96 (providing membership of the LGSS for non-officers) and circular letter SS11/96 (providing membership of the NHASS and for non-officers in the VHSS) with effect from 01 April 1996. Neither S.11/96 nor SS11/96 specified a minimum hours threshold. Also, with effect from that date, there will be no requirement for these employees to have a whole-time equivalent comparator in order to gain access to the relevant scheme12.

11 A comparator is, however, required before pro rata integration can be applied to the pension calculation of a part-time employee see paragraphs 5 to 8 above. 12 A comparator is, however, required before pro rata can be applied to the pension calculation of a part-time LGSS non-officer, Member of NHASS or VHSS non-officer see paragraphs 5 to 8 above


(b) LGSS Officers and VHSS Officers

Having regard to the fact that access to the schemes for above named part-time officers was effective from 20 December 2001, the position is that with effect from that date, there will be no minimum hours required for access to the Schemes for officers. Also, with effect from that date, there will be no requirement for part-time officers to have a whole-time equivalent comparator in order to gain access13 to the relevant scheme.

Access for serving/former employees - public service position generally 22. In relation to public service pension schemes other than the Civil Service

Schemes, the Department of Finance has decided that serving part-time employees, or former part-time employees who were serving on or after 20 December 2001, who meet the requirements for membership (see paragraph 21 above and 26 following) and who have not yet been given access to the relevant scheme must now be given the opportunity of joining with effect from 20 December 2001 (or date of appointment, whichever is later). It is at the discretion of Departments, having regard to the rules and/or arrangements in the relevant scheme where appropriate, as to whether membership is made compulsory for serving employees or whether they are given the option of retaining their present arrangements. Departments have been advised that, in exercising this discretion, they should bear in mind that it is not intended that providing access to a pension Scheme would result in serving employees being in a less favourable position than under current arrangements.

23. It is essential that, in offering options to serving/former employees, information is

provided as to the superannuation benefits available under the relevant scheme, the level and amount of contributions payable and the time limits for exercising the option (paragraph 27 and Appendix 9 refers). It should be made clear to employees that, once the relevant time limit has expired, the option will no longer be available. It should also be made clear to employees that once an option has been exercised it cannot be amended or revoked. Options, which must be exercised in writing, should be retained on the personnel files of employees. A sample option form, which may be adapted as appropriate, is set out in Appendix 9.

Option not to join relevant scheme; Where a serving / former part-time employee does not avail of the option provided for under paragraphs 23 and 24 of this circular to join the relevant scheme, he / she may qualify for a gratuity under entitlements under the Local Government (Superannuation) (Gratuities) Regulations 1984 (LGSS) or K148/181 (dated 03 May 1983) (NHASS & VHSS)

13 A comparator is, however, required before pro rata can be applied to the pension calculation of a part-time LGSS officer or VHSS officer see paragraphs 5 to 8 above.


Access for serving/former employees 24. The position with regard to access to the relevant scheme for serving / former

part-time employees is as follows: (b) LGSS Non-Officers, Member of NHASS and VHSS Non-Officers

The above named current or former part-time employees who were serving on or after 01 April 1996 and who have since retired / resigned as part-time employees, and who meet the requirements for membership must be given the option of either joining the relevant scheme with effect from 01 April 1996 or the date of appointment / commencement of employment, if later, or of retaining their present arrangements. This more favourable position, as compared with that set out in Department of Finance circular 20/2005, arises from circular letter S.11/96 (providing membership of the LGSS for non-officers) and circular SS11/96 (providing membership of the NHASS and for non-officers in the VHSS) with effect from 01 April 1996 and did not specify a closing option date. Having regard to the fact that the pension benefit terms for above named employees set out in this circular letter are significantly different from those on offer in circular S.11/96 and SS11/96, as an exceptional measure an option should be given to all relevant part-time or former part-time employees serving on or after 01 April 1996, who declined to join the scheme on foot of circular letter S.11/96 or SS11/96. This means that any relevant part-time employee who was made pensionable by virtue of circular S.11/96 or SS11/96 will be entitled to retain his/her existing 'limited' membership of the relevant scheme (as provided under circular S.11/96 or SS11/96) or become a member subject to the revised terms now on offer.

(c) LGSS Officers and VHSS Officers

All serving part-time officers, or former part-time officers who were serving on or after 20 December 2001 and who have since retired / resigned as part-time officers, and who meet the requirements for membership must be given the option of either joining the relevant scheme with effect from 20 December 2001 or the date of appointment / commencement of employment, if later, or of retaining their present arrangements. Having regard to the fact that the pension benefit terms for part-time officers set out in this circular letter are significantly different from those on offer in circular 64/2002 and not all agencies / organisations admitted part-time officers to membership on foot of that circular, as an exceptional measure an option should be given to all part-time or former part-time officers serving on or after 20 December 2001, who declined to join the scheme on foot of circular 64/2002. This means that any part-time officer who was made pensionable by virtue of circular 64/2002 will be entitled to retain his / her existing 'limited' membership of the relevant scheme (as providing under circular 64/2002) or become a member subject to the revised terms now on offer.

Option not to join relevant scheme; Where a serving / former part-time employee does not avail of the option provided for under paragraphs 23 and 24 of this circular to join the relevant scheme, he / she may qualify for a gratuity under entitlements under the Local Government (Superannuation)


(Gratuities) Regulations 1984 (LGSS) or K148/181 (dated 03 May 1983) (NHASS & VHSS)

New appointees 25. Subject to existing contractually binding arrangements, membership of the

schemes will be mandatory for all part-time employees recruited after the issue of this circular. The exclusion of any part-time employee (or grade/group of employees) from a scheme (other than in accordance with the relevant scheme rules) is subject to the agreement of the Pension Section of the Department of Finance, following consultation with the appropriate employee interests. The Pension Policy Unit of this Department should be consulted about any such cases in the first instance. In line with standard best practice, employers should bring to the attention of new appointees the terms of membership of the relevant scheme and also of their options, e.g. regarding transfer of service between public sector employers, where applicable.

Membership Conditions 26. Membership of a scheme will be subject to the relevant scheme rules and to the

following:- (a) payment of appropriate back contributions (on a pro-rata basis

reference paragraph 10) in respect of reckonable service in accordance with existing scheme rules, subject to the following arrangements:

(i) LGSS Non-Officers (S.11/96), NHASS Members

(SS11/96) and VHSS Non-Officers (SS11/96) who joined the relevant scheme on foot of the appropriate circular (very few employees so opted) - in respect of service given on or after 01 April 1996, at the

pensionable earnings and OACP rates appropriate to the period in question;

(ii) LGSS Non-Officers (S.11/96), NHASS Members

(SS11/96) and VHSS Non-Oficers (SS11/96) who did not join the relevant scheme on foot of the appropriate circular - in respect of service given on or after 01 April 1996, at

the pensionable earnings and OACP rates appropriate to the period in question;

(iii) LGSS Officer and VHSS Officers

- in respect of service given on or after 20 December 2001, at the pensionable earnings and OACP rates appropriate to the period in question;

[See Part C in respect of service given before 01 April 1996 / 20 December 2001, as appropriate].

(b) repayment of any additional remuneration or other benefits (at current

rates) received in lieu of pensionability;


(c) the hours worked being recorded and verifiable;

(d) the waiving of entitlement to a non-pensionable or part-time gratuity (where this applies) and,

(e) the service not being used to calculate any other superannuation

entitlement or not having been transferred. Examples of how past service contributions liability should be determined and how benefits received in lieu of pensionability should be repaid are set out in the appendices.

Time-Limits 27. The option of access to a scheme offered on foot of paragraph 24 above will be

available until 31 October 2006. In the case of former part-time employees serving on or after 01 April 1996 / 20 December 2001, as appropriate, and who had retired before the date of issue of this circular, the back contributions must be paid at the time of opting into the pension scheme.

For serving employees, the arrangements at paragraph 26(a) regarding payment of back contributions will be available until 30 June 2008 or the date of retirement, if earlier. If the full liability is not discharged by that date, the outstanding liability will be determined by reference to the pensionable earnings and OACP rates applicable on the date of payment. If the full outstanding liability is not discharged by the date of retirement, it will be offset against the superannuation benefits payable on retirement (based on the pensionable earnings and OACP rates applicable on that date).


Part C: Reckoning of Prior Part-time Service Under the Scheme Reckoning of part-time service prior to date of access to a scheme 28. The Part-Time Act did not make specific provision for the reckoning for pension

purposes of part-time service prior to the date of the introduction of the Act. 29. In the case of full-time employees with previous part-time service, the general

practice is that, with effect from a certain date, (normally in the 1970s), prior part-time service of more than 18 hours per week is reckonable.

30. In most cases, scheme rules do not allow for prior part-time service to be reckoned

on a proportionate basis for periods before a certain date. For example, the public health sector schemes provide that part-time service (of more than 18 hours) given before 27 May 1977 is reckoned as to one half of comparable full-time service, regardless of how many hours were actually worked, whereas after that date it is reckoned on a proportionate basis.

31. This circular is now clarifying how prior part-time service in relevant

employment14 is to reckon for part-time employees who have access or are now gaining access to the relevant scheme.

Reckoning of part-time service given prior to 01 April 1996 (LGSS Non-Officers, NHASS Members and VHSS Non-Officers) / 20 December 2001 (LGSS and VHSS Officers) under the relevant schemes 32. Under the public health sector superannuation schemes, prior part-time service

shall be reckonable as follows:

(a) LGSS Non-Officers, NHASS Members and VHSS Non-Officers Employees (as above), currently serving, may reckon service given in a part-time capacity, prior to 01 April 199615. Former employees (as above), serving in a part-time capacity on or after 01 April 1996, may also be allowed to reckon such service, with effect from that date; subject to the following;

(i) for service given prior to 27 May 1977, where the hours

worked were at least 18 hours per week, the service will reckon on the basis of one half of comparable whole-time equivalent service16.

(ii) for service given between 27 May 1977 and 31 March

1996, where the hours worked were at least 10 hours per week17, the service will reckon in the proportion which the

14 Relevant employment indicates employment where public health sector superannuation schemes are available. Reckonable public service employment can

be purchased, subject to the rules and regulations of the relevant Scheme. 15 As per paragraph 6, the Pension Policy Unit of this Department should be consulted where an appropriate full-time comparator does not exist

16 This is in accordance with the provisions of Article 89 of the Local Government (Superannuation) (Consolidation) Scheme 1998.

17 In accordance with the minimum hours required for eligibility for a non-pensionable gratuity under the VHSS 1969 per K148/181 (dated 03 May 1983)


hours worked bear to comparable whole-time equivalent service

(iii) payment of appropriate back contributions (on a pro-rata

basis reference paragraph 10) in respect of reckonable service given before;

(b) LGSS Officers and VHSS Officers

Part-time service given prior to 20 December 2001 by part-time officers18 who are currently serving, or by former part-time officers who were serving on or after 20 December 2001, may be allowed to reckon, with effect from that date, subject to the following

(i) for service given prior to 27 May 1977, where the hours

worked were at least 18 hours per week, the service will reckon on the basis of one half of comparable whole-time equivalent service19.

(ii) for service given between 27 May 1977 and 20 December

2001, where the hours worked were at least 10 hours per week20, the service will reckon in the proportion which the hours worked bear to comparable whole-time equivalent service21.

(iii) payment of appropriate back contributions (on a pro-rata

basis reference paragraph 10) in respect of reckonable service given before 20 December 2001 by reference to the pensionable earnings and OACP rates applicable on 20 December 2001

(c) repayment of any additional remuneration or other benefits received in

lieu of pensionability (at current rates); (d) the hours worked being recorded and verifiable;

(e) the waiving of entitlement to a non-pensionable or part-time gratuity

(where this applies) and

(f) the service not being used to calculate any other superannuation entitlement or not having been transferred.

Examples of how past service contributions liability should be determined and how benefits received in lieu of pensionability should be repaid are set out in the appendices.

17 This is in accordance with the provisions of Article 89 of the Local Government (Superannuation) (Consolidation) Scheme 1998.

19 This is in accordance with the minimum hours required for eligibility for a non-pensionable gratuity under the LGSS and VHSS

20 This is in accordance with the minimum hours required for eligibility for a non-pensionable gratuity under the LGSS and VHSS 21 This is in accordance with the provisions of Article 89 of the Local Government (Superannuation) (Consolidation) Scheme 1998.


Time-Limits 33. In the case of former part-time employees who were serving on or after 01 April

1996 / 20 December 2001, as appropriate, and who had retired before the date of issue of this circular (December 2005), the back contributions must be paid at the time of opting into the relevant scheme. For serving staff, the arrangements at paragraph 32(a)(iii) or 32(b)(iii), as appropriate, regarding payment of back contributions will be available until 30 June 2008 or the date of retirement, if earlier. If the full outstanding liability is not discharged by the date of retirement, it will be offset against the superannuation benefits payable on retirement (based on the pensionable earnings and OACP rates applicable on that date).

PART D: GENERAL ISSUES Record Keeping 34. Employers should note that it is essential that adequate records are maintained of

all hours worked by employees and that pensionable service is clearly identified as such. In this regard also, adequate records should be kept of extra attendance by part-time employees during normal office hours on days, or at times, which are outside of their scheduled part-time attendance pattern. As indicated in paragraph 23, copies of all options exercised should be retained on the personnel files of employees.

Part-Time Act 35. Employers are reminded to consult this Departments circular 64/2002 of 14

November 2002, which outlined a summary of the main superannuation aspects of the Part-Time Act as they apply to health service employees. The booklet entitled Protection of Employees (Part-Time Work) Act 2001 issued by Department of Enterprise, Trade and Employment should also be consulted.

36. Entitlements under the Part-Time Act must be provided. They are conferred

regardless of whether pension schemes and/or employment contracts have been formally amended to cover such entitlements.

37. The Part-Time Act is effective from 20 December 2001 and all employers have a

direct responsibility to ensure that they comply with the provisions of the Act from that date.

Protection of Employees (Fixed-Term Work) Act 2003 38. Employers should also be aware that part-time employees on contract may also

have entitlements under the terms of the Protection of Employees (Fixed-Term Work) Act 2003, effective from 14 July 2003. Employers should also examine that legislation and make any necessary appropriate provision to ensure that they comply with its terms.

PRSA obligations regarding employees who are ineligible for membership 39. Employers are reminded that Section 121 of the Pensions Act 1990, as inserted by

section 3 of the Pensions (Amendment) Act 2002, obliges all employers to


facilitate access to Personal Retirement Savings Accounts (PRSAs) for some categories of employees in certain circumstances. In this regard, circular 22/2005 dated 21 October 2005, which enclosed the Department of Finances letter of 20 July 2005 regarding PRSAs, may be of assistance.

Clarification of employee entitlements 40. The precise entitlements of any employee depend on the specifics of the

employment relationship in each case and the prime responsibility for clarifying an employees legal entitlements under the Part-Time Act rests with each employer.

Queries on the Part-Time and Fixed-Term Acts 41. Specific queries regarding the Part-Time Act and the Protection of Employees

(Fixed-Term Work) Act 2003 are a matter for the Department of Enterprise, Trade and Employment. Statutory responsibility for pension legislation rests with the Department of Social and Family Affairs. Suitable contact details are provided in the appendices.

Pension Adjustment Orders (PAOs) 42. Employers should note that, in general, payments on foot of a PAO will not fall to

be revised if the terms of a pension scheme are revised with effect from a date after the date of the decree of divorce or judicial separation. Because of the legal complexity and sensitivity of such cases, the Pensions Section of the Department of Finance has asked that it be consulted about all cases impacted by a PAO and falling within the scope of its circular 20/2005. Agencies / organisations are required to bring to the attention of Pension Policy Unit of this Department, for examination, relevant scheme cases impacted by a Pension Adjustment Order and falling to be dealt with under the terms of this Departments circular 20/2005 (Revised Integration).

Summary 43. A summary of the terms of this circular and other issues relating to the retirement

and superannuation position of part-time employees is set out in Appendix 8.

Scheme Amendments 44. The Nominated Health Agencies Superannuation Scheme and the Voluntary

Hospitals Superannuation Scheme are non-statutory schemes and this circular now forms part of these schemes. The HSE model superannuation scheme is available on an administrative basis. The LGSS will be amended in due course to take account of the changes set out in this circular.

Circulation 45. Employers are asked to bring this circular to the attention of all their employees.


Effective Dates 46. The effective date for this Circular is 20 December 2001. Reckonable service

prior to that date will be subject to full integration. Pro rata will apply from 20 December 2001. Retrospective payment of benefits arising from this circular will apply from the date of retirement which shall be no earlier than 01 April 1996 (LGSS Non-Officers, NHASS Members and VHSS Non-Officers) or 20 December 2001(LGSS Officers and VHSS Officers).

Queries 47. Any cases of doubt or difficulty arising in connection with this circular should be

referred by employers, in writing, to the Pension Policy Unit, Department of Health and Children, Hawkins House, Hawkins Street, Dublin 2.

Mise le meas ________________ Patsy Carr Assistant Principal Pension Policy Unit


Appendix 1 - Reckonability and Contributions for Part-time Service

Category LGSS Officer, VHSS Officer - (All part-time).From To Threshold (Reckonable Service) Back Contributions

20/12/01 No Threshold *Pensionable Earnings & OACP rates appropriate to period when service is given

27/05/77 19/12/01 Minimum of 10 hours (proportional to normal WTE) in any weekMinimum of 18 ** hours in any week. (Limited to WTE for qualifying service)

Category LGSS Non-Officer, NHASS Member, VHSS Non-Officer - (All part-time)From To Threshold (Reckonable Service) Back Contributions

01/04/96 No Threshold *Pensionable Earnings & OACP rates appropriate to period when service is given

27/05/77 31/03/96 Minimum of 10 hours (proportional to normal WTE) in any weekMinimum of 18 ** hours in any week. (Limited to WTE for qualifying service)

* (previously 20% of normal WTE per circular S. 4/2002 (LGSS) and circular 64/2002 (NHASS & VHSS))

** Pre27/05/77 service must be not less than 18 hours in any week and is reckoned at WTE for qualifying service.ConditionsPayment of 'Back' Contributions

Hours work recorded and verifiedWaiving of entitlement to non-pensionable or part-time gratuity.

Access - Serving Personnel

Access - Former / Retired Personnel

How to reckon part-time service for both Officer and Non-Officers

(c) Benefits based on pro-rata service and full-time pay

(a) Applicable from 20 December 2001(b) Conditions;

(i) Appropriate full-time comparator required.(ii) Pay or undertake to pay all relevant contributions.

(a) With full-time comparator; Pro-rata to full-time service(b) Without full-time comparator; one year part-time equals one years service.

Pro-rata Integration for both Officer and Non-Officers

Pensionable Earnings & OACP rates applicable on 20/12/01

Retired part-time employees serving on or after 20/12/01 or 01/04/96 respectively must pay 'back' contributions at time of opting in to the Scheme.

Repayment of additional remuneration or other benefits received in lieu of pensionability (at current rates).

Pensionable Earnings & OACP rates applicable on 01/04/96Pre 27/05/77

31/09/06 - Payment of 'back' contributions on or before 30/06/07 (retirement date if earlier). Subsequent outstanding liabilities during service or outstanding liabilities at date of retirement calculated by reference to the relevan scheme rules.

Part-time Employee AccessReckonability & Contributions for Service

Pre 27/05/77

LGSS, NHASS & VHSS


Appendix 2 - Contribution Examples

Pre - 20/12/01 Post - 20/12/01 Pre - 20/12/01 Post - 20/12/01 Pre - 01/04/96 Post - 01/04/96 Pre - 01/04/96 Post - 01/04/96Full

IntegrationPro-Rata

IntegrationFull

IntegrationPro-Rata

IntegrationFull

IntegrationPro-Rata

IntegrationFull

IntegrationPro-Rata

IntegrationWhole-time equivalent (WTE) for grade 33.00 33.00 39.00 39.00 39.00 39.00 39.00 39.00Hours worked by member 19.80 19.80 15.60 15.60 19.50 19.50 15.60 15.60% of WTE worked by member 60.00% 60.00% 40.00% 40.00% 50.00% 50.00% 40.00% 40.00%

Gross Weekly Pensionable Earnings (PE) 1,724.80 2,874.66 400.00 1,000.00 229.97 459.94 400.00 1,000.002 * OACP 358.60 358.60 358.60 358.60 358.60 358.60 358.60 358.60Net Pensionable Earnings (PE) 1,366.20 2,516.06 41.40 641.40 0.00 101.34 41.40 641.40ContributionsLump Sum (1% of PE) 25.87 25.87 6.00 6.00 3.45 3.45 6.00 6.00Pension (3% of Net PE) 47.82 52.84 1.45 8.98 0.00 1.77 1.45 8.98S & C (1% of PE or Net PE) * 25.87 25.87 6.00 6.00 0.00 0.76 0.62 3.85Total Weekly Contributions 99.56 104.58 13.45 20.98 3.45 5.98 8.07 18.83Outcome (Increase in contributions) 5.02 7.53 2.53 10.76

Calculation of contributions in public health sector superannuation schemes is already provided for on an administrative basis under circular S.4/2002 (LGSS) and circular 64/2002 (NHASS & VHSS)Existing job-sharers are currently subject to pro-rata contributions and will retain these arrangements. Annual WeeklyOACP is the rate on 07 January 2005 payable to an adult with no dependant(s) @ 179.30 per week. 2 * OACP equals 358.60 per week. 9,355.87 179.30For more information please contact the superannuation officer in your organisation. 18,711.74 358.60Issued by the Pension Policy Unit of the Department of Health & Children 31,186.23 597.67

(Contributions are based on current PE and OACP Rates for both full and pro-rata integration methods.)

Part-time Circular 2005 - Calculation of ContributionsExamples for Salaries / Wages Integrated with Social Welfare Benefits Etc.

LGSS Non-Officer, NHASS Member, VHSS Non-Officer

LGSS Officer, VHSS Officer LGSS Officer, VHSS Officer LGSS Non-Officer, NHASS Member, VHSS Non-Officer

Case 1 Case II

LGSS, NHASS, VHSS

Public Health Sector Superannuation Schemes (DoH&C 23/2005)

OACP * 3 1/3

* LGSS Non-Officers, NHASS Members and VHSS Non-Officers pay 1% of Net PE towards Spouses' & Children's Contributory Pension Scheme. All other public health sector members pay 1% of Gross PE

Case III Case IV

OACP SingleOACP * 2


Appendix 3 Employee (aged 65 on 08 December 2005) Options on Ex-Gratia Vs. Scheme Membership.

Case 1 Case 2 Case 3 Case 4 Case 5 Case 6 Case 7 Case 8 Case 9Service (Period of Years in Service) 40.0000 37.5000 35.0000 32.5000 30.0000 27.5000 25.0000 22.5000 20.0000WTE Service (Years) 30.0000 27.0000 24.0000 21.0000 18.0000 15.0000 12.0000 9.0000 6.0000WTE Commitment 75.00% 72.00% 68.57% 64.62% 60.00% 54.55% 48.00% 40.00% 30.00%

Actual PR (Salary + Pensionable Allowances) 30,000 28,000 16,000 14,000 12,000 28,000 26,000 24,000 22,000WTE PR 40,000 38,889 23,333 21,667 20,000 51,333 54,167 60,000 73,333

Lump Sum 45,000 39,375 21,000 17,063 13,500 28,875 24,375 20,250 16,500

Current ArrangementService (Period of Years in Service) 40.0000 37.5000 35.0000 32.5000 30.0000 27.5000 25.0000 22.5000 20.0000Actual PR (Salary + Pens Allowances) 30,000 28,000 16,000 14,000 12,000 28,000 26,000 24,000 22,0002 * OACP 18,712 18,712 18,712 18,712 18,712 18,712 18,712 18,712 18,712Abated PR 11,288 9,288 0 0 0 9,288 7,288 5,288 3,288Annual Pension (Current Arrangement) 5,644 4,354 0 0 0 3,193 2,278 1,487 822

Revised ArrangementWTE Service (Years) 30.0000 27.0000 24.0000 21.0000 18.0000 15.0000 12.0000 9.0000 6.0000WTE PR 40,000 38,889 23,333 21,667 20,000 51,333 54,167 60,000 73,3332 * OACP 18,712 18,712 18,712 18,712 18,712 18,712 18,712 18,712 18,712Abated PR 21,288 20,177 4,622 2,955 1,288 32,622 35,455 41,288 54,622Annual Pension (Revised Arrangement) 7,983 6,810 1,386 776 290 6,117 5,318 4,645 4,097

Revised Integration FormulaService 30.0000 27.0000 24.0000 21.0000 18.0000 15.0000 12.0000 9.0000 6.0000WTE PR 40,000 38,889 23,333 21,667 20,000 51,333 54,167 60,000 73,333Annual Pension (Revised Integration Formula) 0 0 2,800 2,275 1,800 0 0 0 0

Actual Annual Pension Payable 7,983 6,810 2,800 2,275 1,800 6,117 5,318 4,645 4,097

Service (Period of years) indicates the total period of service, regardless of full-time or part-time. OACP Single 9,356WTE Service (Years) indicates the whole-time equivalent years for the period of reckonable service (E.g. 19 / 39 hours represents WTE year). OACP * 2 18,712WTE Commitment calculates the percentage of WTE Service (Years) to Service (Period of years) OACP * 3 1/3 31,186PR is pensionable remunerationActual PR is the final salary plus 3 years' pensionable allowances.WTE PR is the Actual PR divided by the WTE Commitment.Lump sum is the retirement gratuity payable; i.e. 3/80ths of WTE PRCurrent arrangement calculates the pension payable to retiring employees with part-time service based on Actual Service and Actual PRRevised arrangement calculates pension payable to retiring employees with part-time service based on WTE (Service Years) and WTE PR.Revised Integration Formula calculates pension payable to retiring employees whose WTE PR is less than 3.333333 times the current rate of OACPOACP is the Old Age Contributory Pension paid by the Department of Social & Family Affairs. (9,356 the annual single rate payable with effect from 07 January 2005)For more information please contact the superannuation officer in your organisation.Issued by the Pension Policy Unit of the Department of Health & Children, October 2005

Examples for Varying Public Health Sector Grades, Lengths of Service, Remuneration Etc.Part-time Circular 2005 - Calculation of Pension Benefits Integrated with Social Welfare

Y:\NHRS\WORKSTREAMS\INFORMATION REPOSITORY\superannuation data\to publish\2005 Circulars\DoH&C Circular 23 2005 Part-time Access1.doc Page 20 of 27 Created by LG Last printed 29-Jan-08 at 14:32

Appendix 4 - Part I Example of Service Calculation, 1974 to 2005; Contributions, Benefits, Ex-Gratia Estimate


Appendix 4 - Part II Example of Service Calculation, 1974 to 2005; Contributions, Benefits, Ex-Gratia Estimate


Appendix 5 - Calculation of Pension Benefits Integrated with Social Welfare.


Appendix 6 - Contact Details for Part-time and Fixed-term Contracts. 1. Queries about the interpretation of the Protection of Employees (Part-Time Work)

Act 2001 are primarily the responsibility of the Department of Enterprise, Trade and Employment and specific queries should be referred to the Employment Rights Section of that Department and /or legal advice sought as appropriate.

Contact details: Employment Rights Information Unit Department of Enterprise, Trade & Employment Davitt House 65A Adelaide Road Dublin 2

Phone: (01) 631 3131 Lo-call: 1890 201 615 (outside the 01 area) Fax: (01) 631 3267 Website: www.entemp.ie E-mail: [email protected]

That Unit also has a guide to the Protection of Employees (Fixed-Term Act) 2003 for employers and employees at http://www.entemp.ie/erir/protfixexpl03.doc

2. Statutory responsibility for occupational pensions scheme legislation rests with the

Department of Social and Family Affairs, and its state body the Pensions Board offers guidance as appropriate. A guide to the pensions aspects of the Part-Time Act may be obtained from the Pensions Boards website at http://www.pensionsboard.ie

http://www.entemp.ie/mailto:[email protected]://www.entemp.ie /erir/protfixexpl03.dochttp://www.pensionsboard.ie/


Appendix 7 Verification of Service

It is the responsibility of potential members to verify previous service. This should be done through the relevant agency / organisation where the relevant period of employment was completed Agencies / organisations will provide documentary evidence of service including details of

Grade, salary point (from (DoH&C) consolidated salary scales at 20 December 2001 (01 April 1996, where applicable) or when service was given if after those dates, increments paid, total pensionable earnings for each period,

number of hours in each period of employment. In the absence of employer records for certain periods the potential member should produce details of

Social welfare contributions and entitlements in the relevant period. P60 details for each year where employer records are insufficient to verify

service. Contact details: Department of Social & Family Affairs

Phone: (01) 874 8444 (Information Section) (01) 673 2341 (PRSI Records) Website: www.welfare.ie E-mail; [email protected]

Inspector of Taxes

LoCall: 1890 33 34 25 (Dublin Region) 1890 77 74 25 (Border Midlands Western Region) 1890 22 24 25 (South West Region) 1890 44 44 25 (East & South East Region) Website: www.revenue.ie

http://www.entemp.ie/mailto:[email protected]://www.revenue.ie/


Appendix 8 - Other Issues Relating to the Retirement and Superannuation of Part-time Employees Maximum Retirement Age Part-time employees who are not new entrants for the purposes of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 shall cease to be pensionable on reaching the age of 65 or on leaving employment, whichever is the earlier. Such employees will be subject to a minimum pension age of 60. Any part-time employee who is not a new entrant and who has reached the age of 65 on the date from which access to the relevant scheme is available will not be entitled to become pensionable. Part-time employees who are new entrants for the purposes of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 shall not be obliged to retire on age grounds and will remain pensionable until they leave employment. Such employees will be subject to a minimum pension age of 65. Service after age 65 Service given after age 65 (where employment beyond this age is allowed by the contract of employment) by part-time employees who are not new entrants for the purposes of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 will not be pensionable. Service given after age 65 by part-time employees who are new entrants for the purposes of the Public Service Superannuation (Miscellaneous Provisions) Act 2004 will be pensionable. Option not to join the Scheme Where a serving/former part-time employee does not avail of the option to join the relevant scheme provided under paragraphs 23 and 24 of this circular, he/she may qualify for a gratuity under the Scheme. PRSI Status It may be that the PRSI status of certain part-time employees (officers) who have been in continuous part-time employment since before 06 April 1995 may change from Class A to Class D PRSI should they opt to become pensionable. The social insurance classification of such employees falls to be assessed by reference to the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (Scope Section, Department of Social and Family Affairs - phone (01) 7043075 - is responsible for these Regulations). Superannuation officers are advised to check the position of any such employee with Scope Section, Department of Social, Community and Family Affairs and notify the employee of the outcome before he/she makes a decision on whether to join the relevant scheme or not. Should the employee opt to join the relevant scheme and his/her PRSI class is changed to Class D as a result, all pension benefits and contribution liabilities would fall to be assessed on a non-integrated basis (see Example A in paragraph 12 and Example A in paragraph 13). Re-Entry after availing of VER In the case of any part-time employee who availed of voluntary early retirement becoming pensionable under the terms of this circular will have a serious impact on any superannuation benefits previously awarded to him/her. Employers should consult the Pension Policy Unit of this Department in any such case, prior to any option for pensionability being exercised (in the case of serving/former staff see paragraph 24 of this circular) or the person taking up employment (in the case of new recruits see paragraph 25 of this circular).


I acknowledge receipt of Circular 23/2005 Option Form

Signed: _______________________ Date: ____________________

Appendix 9 - Options Form

Circular 23/2005 Options Form Revised Arrangements for Part-time Public Health Service Employees

Form to be completed by all part-time employees before 30 June 2006. Organisations to retain form on employees personnel file.

Name ______________________________ Grade ______________________________ Organisation ______________________________ PPS Number ______________________________ Personnel Number ______________________________ Date of Birth ______________________________

Agency Stamp & Signature

1. If employee opted NOT to join relevant scheme under circular S.4/2002 or 64/2002 I opt to join the relevant scheme and I forfeit any / all entitlements under the Local Government (Superannuation) (Gratuities) Regulations 1984 (LGSS) or K148/181 (dated 03 May 1983) (NHASS & VHSS) [LGSS (HSE Model Superannuation Scheme), NHASS, VHSS]

Y/N

OR I opt not to join the relevant scheme and retain existing ex-gratia entitlements under the Local Government (Superannuation) (Gratuities) Regulations 1984 (LGSS) or K148/181 (dated 03 May 1983) (NHASS & VHSS) [LGSS (HSE Model Superannuation Scheme), NHASS, VHSS]

Y/N

2. Irrevocability of Exercise of Option I accept that once an option has been exercised it cannot be amended or revoked.

Y Signed: _______________________________ Date: ____________________ If an employee is not a member failure to complete and sign this Options Form will be taken as an option NOT to join the relevant scheme and retain existing arrangements. As a consequence of joining the relevant scheme, an employee must comply with all the conditions set out in circular 23/2005, including the requirement to pay appropriate back contributions and repay any additional remuneration or other benefits received in lieu of pensionability (at current rates). Relevant employees must at a minimum acknowledge receipt of circular 23 / 2005 Option Form even if they do not express preferred option(s).


Addendum NOT PART OF CIRCULAR 23/2005 Brief Overview Department of Health & Children Pension Policy Unit Circular 23/2005

Pension Policy Unit Revised Arrangements for Part-time

Public Health Service Employees

Who does it apply to? Applies to part-time employees in

public sector. Superannuation Scheme membership;

compulsory since 2002, where you meet threshold.

NEW option to avail of superannuation benefits dependent upon payment of back contributions AND forfeiture of ex-gratia entitlements

What do I do? Decide Options by 30 June 2006. Join; Identify and verify relevant periods service Join from date of entry to relevant public

sector employment, current date, or 01 April 1996 (NHASS and Non-Officers) 20 December 2001 (Officers)

Pay back contributions by 30 June 2008 or date of retirement if earlier. (O/S liabilities deducted from superannuation entitlements).

Decline; Retain Ex-gratia entitlements

Contributions Based on Pensionable Earnings (PE) Pension @ 3% of Net PE Lump Sum @ 1% of Gross PE Spouses & Childrens Scheme

Officers @ 1% of Gross PE Non-Officers & NHASS @ 1% of Net PE

Net PE is Gross PE reduced by twice the rate of Social Welfare OACP (18,712 pa)

Superannuation Benefits Forfeit Ex-gratia benefit and receive

lump sum at retirement and pension based on WTE and Pensionable Remuneration Lump sum 3/80th * Gross PR * WTE Pension 1/80th * Net PR * WTE

Spouses & Childrens Pension Access for serving/former employees

What Now? Read circular Contact Superannuation Section in your

agency for further details. Verify service, calculate back

contributions and potential superannuation benefits.

Complete and return Options Form by 30 June 2006 (Regardless of decision).

Appendix 2 - Contribution ExamplesAppendix 3 Employee (aged 65 on 08 December 2005) Options on Ex-Gratia Vs. Scheme Membership.Appendix 4 - Part I Example of Service Calculation, 1974 to 2005; Contributions, Benefits, Ex-Gratia EstimateAppendix 4 - Part II Example of Service Calculation, 1974 to 2005; Contributions, Benefits, Ex-Gratia EstimateAppendix 5 - Calculation of Pension Benefits Integrated with Social Welfare.Appendix 6 - Contact Details for Part-time and Fixed-term Contracts.Appendix 7 Verification of ServiceAppendix 8 - Other Issues Relating to the Retirement and Superannuation of Part-time EmployeesWhere a serving/former part-time employee does not avail of the option to join the relevant scheme provided under paragraphs 23 and 24 of this circular, he/she may qualify for a gratuity under the Scheme.PRSI Status

Appendix 9 - Options FormName Grade Signed: _______________________________ Date: ____________________

Addendum NOT PART OF CIRCULAR 23/2005 Brief Overview

Public Service Pension Reform Revised arrangements for ... · 23 2005 Part-time Access1.doc Page 1 of 27 ... the service and remuneration of part-time1 ... €1,489 x 40% = €595.78

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