This document is only intended as general information on Superannuation matters. It should be noted that the determination of awards/benefits is carried out by reference to Statutory Provisions. For more detailed or specific information you will need to contact your Superannuation Department.

Term	Description
1956 Scheme	1956 Superannuation scheme
Added years	An individual may have years of service added to their pensionable service in order to increase the value of their pension on retirement. Added years are only be granted in certain circumstances (1) on ill-health retirement; (2) where certain professional, technical qualifications are required for appointment; (3) On abolition of office.
Additional Service	See Notional Service
Age Limit	The statutory upper age limit for Officer grades is 65. Statutory age limits do not apply to Non-Officer Grades but it is policy that non-officers retire at age 66 i.e. the date a non-officer becomes entitled to social welfare retirement benefit.
Allowances	See Emoluments
Appeals	Appeals are accepted in Superannuation on the following grounds: (1) Retirements Benefits - Paragraph in standard letter to employees on receipt of their retirement benefits, (2) Internal appeals for general queries.
Arrears of contributions due to the W&O / S&C Pension Scheme	Where previous service has been reckoned for superannuation purposes (paid for) the contributions charged may have been based on main scheme only e.g. if a person repays a refund of superannuation contributions and they were not a member of the W&O / S&C pension scheme then they will have repaid in respect of main scheme only. If this person is now a member of the W&O / S&C pension scheme they will have a liability towards the W&O / S&C pension scheme in respect of the years which they have reckoned. The liability in respect of these arrears can be repaid through the payroll by repaying an extra 1.5% or multiples of 1.5% of pensionable remuneration (co-ordinated where appropriate) in respect of each year in arrears (and part of a year) or waiting until retirement and having 1% of retiring pensionable remuneration deducted from the lump sum in respect of each year (and part of a year) in arrears.
AVCs	Additional Voluntary Contributions - Are contributions made by the employee through private companies. They are union based schemes. The Authority is not involved in these schemes except in facilitating a deduction through payroll. The objective of the AVC is to make up the shortfall between benefits payable at retirement against what would have been available had full service been completed.
Benefits	Benefits - is the term used to define the payments made in respect of the schemes covered under the Local Government Superannuation Act, 1998. The main benefits are: (1) retirement pension and lump sum; (2) death gratuity; (3) Spouse's and Children's Pension Scheme; (4) Short service gratuity; (5) Gratuity for non-pensionable person; (6) Injury allowance.
Buy Back for Service	Current pensionable officers/non-officers buy back previous temporary service worked with the Health Board Service / Local Government Service in order for it to be reckonable for calculation of their benefits under the Local Government Superannuation Scheme on retirement. Buy back of service worked in the VHSS, is optional.
Career break	A period while on career break can be reckoned for superannuation purposes on payment of the appropriate contributions. The cost to reckon a period of a career break is 18 1/6 of the salary that you would have been paid had you not been on career break. Contributions should be paid quarterly while on the career break. As you will not be in receipt of income during the period of the career break you will not be able to claim tax relief on these contributions, however, a claim could be made to the Revenue Commissioners on return to paid employment subject to the overall revenue limits.
Childcare Homes	The Superannuation department manages the superannuation scheme for a number of private Childcare Homes in accordance with the Childcare Act, 1991
Class A Officers	Pensionable officers who commence employment for the first time, in the civil / public service on or after 06/04/1995 pay the full rate of PRSI (i.e. the Class A rate) and the co-ordinated rate of superannuation. An officer who has worked in the civil / public service in the past and who has had a break in service on or after 06/04/1995 will also be classified as a Class A Officer on recommencement. Class A officers may qualify for a contributory pension / retirement benefit from the Department if Social, Community & Family Affairs in due course.
Class D Officers	A Class D officer is an officer who has been appointed to a permanent and pensionable position before 06/04/1995 or an officer who has been employed in a temporary capacity in the public /civil service from a date pre 06/04/1995 and is appointed to a permanent post after 06/04/1995 without any break in service in the period 06/04/1995 to date of permanent appointment.
Compound Interest	Is the interest charged on marriage gratuities, refunds, certain VHSS and nominated health agencies service and temporary service. Compound interest accrues at a daily rate for temporary local authority / health board service for class D officers if not paid within 3 years of notification.
Doubling of Years	Applies to all pensionable officers who are registered in a designated institution in accordance with the Mental Treatment Act, 1945. After 20 years actual service each additional year is doubled.
Effective date of resignation / retirement	If an employee is on special leave without pay / career break, then for administration purposes, we accept the effective date of resignation as either:
	(a) The effective date of resignation as per the employee at the top of the resignation form or;
	(b) The date the employee signs the resignation form or;
	(c) The date of termination of the special leave / career break.
	As a general rule we accept (b) above.
	If an employee resigns on the grounds of permanent infirmity then the effective date of resignation should be the date of the medical certificate plus or minus annual leave due or overtaken by the employee
Emoluments	An emolument is a payment in addition to basic salary which is reckonable for superannuation purposes, typically emoluments are premium payments for Saturday / weekend work, acting allowances, qualification allowances.
Estimates	Are an approximation of the benefits which may be payable at retirement in a particular circumstances and the contributions which may be deductible from Lump Sum.
Flexible working hours	Permanent pensionable whole-time staff can apply to work part-time hours under the flexible working arrangements and retain their pensionable status. Service credited while on flexible hours will be applied on a pro-rata basis.
Gratuity - Death	A death gratuity is payable when a pensionable member dies in service. The Local Government Superannuation Scheme provides for a maximum death gratuity equal to one year's pensionable pay. A death gratuity is made payable to the Legal Personal Representative for the employee. The amount of the gratuity may also take account of the added years that would have been allowed if the employee/officer retired on grounds of permanent infirmity at date of death.
Gratuity - Marriage	A marriage gratuity is payable to certain female officer or servant/employee who resigns within 2 years of marriage or intended marriage. Marriage gratuities are no longer payable to any female who become pensionable after 1st June 1978. Marriage gratuities are optional to reckon for superannuation purposes on recommencing pensionable employment. Repayments of marriage gratuities are calculated with compound interest.
Gratuity - non pensionable staff	A gratuity may be payable to temporary officers who work a minimum of 10 hours per week, with an aggregate of 5 years or more service with the Authority or any transferable organisation. The gratuity amounts to 1 week's pay for every year of service up to 15 years and 2 week's pay for years of service over 15 years to an overall maximum of 78 week's pay.
Gratuity - Short Service	A short service gratuity may be paid to an officer or servant/employee who is forced to retire before s/he has the necessary service to qualify for a lump sum and pension. Most cases where short service gratuity applies, arise due to retirement on the grounds of ill-health.
Injury Allowance	This allowance is payable to or in respect of an officer or servant/employee who is injured in the course of work or who dies as a result of the injury. It is payable irrespective of whether the employee is pensionable or not. It may take the form of either a once-off gratuity or an annual allowance.If it is an allowance it may not exceed five-sixths of the pay which the person was in receipt of when s/he received the injury and must also take account of certain other specified payment. In determining the Injury Allowance account is taken of the rat of disablement / unemployability Supplement being paid by the Department of Social and Family Affairs and in the event of retiring on the grounds of ill-health, the annuity value of the lump sum being paid.
Job-sharing	Service carried out by an employee who is operating under a job-sharing scheme is counted as half service for the purposes of calculating benefits under the Local Government Superannuation Scheme. For those who might be job-sharing at date of retirement the salary used to calculate the benefits is the full salary for the grade.
Legal Personal Representative	A Legal Personal Representative is the person who is approved by the Courts to receive the death gratuity of a client who has died in service. The LPR is named in Probate document or letters of administration which must be obtained from the Courts.
Local Government Superannuation Scheme	Is the legislative basis, which the Superannuation department works under for the provision of benefits to pensionable staff.
Lump Sum	A lump sum is the payment made by the employer on retirement of an employee on reaching retirement age or retiring on grounds of ill health, permanent infirmity or abolition of office. All lump sum payments are exempt from income tax. Servants pensionable under the 1956 Act do not qualify for a lump sum.
Main Scheme	This is the part of the Local Government Superannuation Scheme which applies to the person's own benefits. (As distinct from the supplementary schemes which provide benefits to spouse's, children etc.)
Minimum retirement age	Staff who are pensionable in accordance with the Local Government Superannuation Scheme can retire with an entitlement to lump sum and pension, subject to the minimum service requirement, after reaching the minimum retirement age of 60 (55 if registered under Mental Treatment Act).
NCHD	Non Consultant Hospital Doctor. These are Doctors in training, who are employed in a temporary capacity (normally 6 monthly contracts). NCHD's were first admitted to the Superannuation Scheme in 1979.
Net pensionable remuneration	Class A Officers: Net pensionable remuneration is annual pensionable remuneration less 2 x annual rate of contributory old age pension (the annual rate of OAP is the current weekly rate x 52.18). Non officers: Net pensionable remuneration is weekly pensionable remuneration less 2 x current weekly rate of contributory old age pension.
Non Officer Grades	Non officer grades are generally grades for which there is no minimum educational requirement for the post.
Notification of Service	A letter notifying an individual of amounts due to have previous service reckoned for superannuation purposes
Notional Service	Extra service which a person may purchase under special schemes at full actuarial cost to him/herself. Note: purchase of notional service can only be purchased where a person on retirement at age 65, will not have the requisite number of 40 years maximum service to qualify for full pension.
Part-time temporary service	See Circular 23/2005
Pension Adjustment Order (PAO)	The Courts may make a Pension Adjustment Order under the Family Law Acts 1995 and the Family Law (Divorce) Act 1996 with regard to a scheme members pension which the Authority must comply with. An entitlement to a pension is viewed under the above Acts as being an asset of the couple for the purposes of determining any financial settlement. The acts have effect from 1/8/96 in the case of a separation and from 27/2/97 in respect of Irish divorces. The terms of a PAO overrides the terms of the Widows & Orphans / Spouses & Children's pension scheme.
Pension Increase	Pensions are generally increased in line with salary increases for the grade held at retirement, however they are subject to overall Government policies.
Pension Scheme	See: Local Government Superannuation Scheme
Pensionable Allowances	See: Emoluments
Pensionable Person	Any individual who is pensionable in accordance with the Local Government Superannuation Scheme
Pensionable remuneration for non officers	Pensionable remuneration is made up of basic wage at last service day plus the average of any pensionable emoluments a person may be in receipt of at last service day. (The three years preceding your last service day, is the period used to average the pensionable emoluments.) Overtime is not reckonable for determining pensionable remuneration.
Pensionable remuneration for officers	Pensionable remuneration is made up of basic pay plus the average of any pensionable emoluments a person may be in receipt of at date of retirement. (The three years of service preceding your retirement date, is the period used to average the pensionable emoluments.) Overtime is not reckonable for determining pensionable remuneration.
Pensionable Service	Is the service or the aggregate of the service which the person is entitled to reckon / or has reckoned, for superannuation purposes.
Permanent Infirmity	Where a person has been certified as being permanently unfit for further service with the Authority, they can retire and have their benefits paid to them (subject to meeting the minimum service requirement).
Pre-retirement Job-sharing initiative for Nurses	This initiative was introduced in 1997 and allows for a Nurse (up to Ward Sister level, including basic grade PHNs,) with 20 years or more actual service, aged 55 or over, to job share and have the period of job-sharing counted as full service. In order to qualify for this the person must retire on reaching age 60. If service is continued beyond age 60 it reverts to a normal job-sharing arrangement - e.g. half the service. Assimilation into this scheme must be approved by the Director of HR in the area board.
Preserved Benefits	Applicable to Revision Scheme officers and employees only. When a person resigns without attaining the minimum retirement age and does not transfer their service to another organisation or opt to take a refund of superannuation contributions, they may preserve their benefit. This means that at age 60 they may claim a lump sum and pension based on the service that they had at their date of resignation and based on the uprated pensionable remuneration for their specific grade. A preserved benefit may become payable before the age of 60 in the event that they are certified as being permanently unfit for further work within the Authority
New entrants who are appointed to the public/civil service or staff who return to pensionable service after a break in their service, on or after the 1st February 1995 and who resign with 5 years or more reckonable service must preserve their benefit. Any pensionable person resigning on or after 2 June 2002 with 2 years or more reckonable service, must preserve their benefit.
Preserved Death Gratuity	A preserved death gratuity may be paid where a person is on preserved benefits and dies prior to the preserved benefit becoming payable at age 60. The preserved gratuity is payable to the legal personal representative.
Reckonable Service	Reckonable service is made up of a number of different types of service including: (1) Temporary whole-time service which precedes permanent whole time (i.e. pensionable) service, (2) certain part-time service, (3) certain other transferred service, (4) additional or added service allowed in certain circumstances, (5) certain service in respect of which you may already have received a gratuity or a refund of contributions provided you made an appropriate repayment.
Refund of Contributions	Contributions (less an appropriate deduction for income tax) may be refunded to an employee if they resign and are not taking up further pensionable employment a refund may be granted if (1) the employee leaves the service before 2 June 2002 with less than 5 year's service (2) the employee leaves the service on or after 2 June 2002 with less than 2 year's service (3) a person leaves the service with an entitlement for preserved benefits and an entitlement to waive these benefits. This service is made up of a combination of pensionable service and service which is compulsory to reckon for superannuation purposes. i.e. temporary service preceding permanent employment.
Resignation	A person resigns if he / she has not reached the minimum retirement age and terminates his / her employment for one or more of the following reasons: (1) End of fixed term contract (2) Family reasons (3) Going abroad (4) Personal reasons (5) Preserved benefits (6) To take up permanent employment with another employer within the health board, local authority, civil service. (7) To take up employment with a hospital under the control of the health board
Retirement	A person retires on pension if s/he has either: (1) Reached the minimum retirement age (i.e. 60th birthday in most cases but 55th birthday for staff registered under article 65 of the Mental Treatment Act, 1945); (2) Been certified as permanently unfit for further service with the Authority (3) On abolition of office and has the minimum service required.
Revision Scheme	1977 Superannuation Revision Scheme
Revisions
Salary at estimated pension rate of pay	This is a facility provided to officer grades who have exhausted their sick leave entitlements and who require a further period of recuperation before return to work. The amount payable is the estimated pension which would have been paid had the person retired on the grounds of ill health. This is subject to approval from the Department of Health / ERHA Corporate. It is intended as a short term measure and there must be a reasonable expectation that the person will resume duty with the Authority.
Service Day	Service days apply to non-officer grades. A service day is broadly speaking a day on which you work in a whole-time capacity or are on paid leave. Employees qualify to become pensionable on the basis of having a minimum number of service days in a local financial year i.e. 130 days.
Spouse's & Children's Pension Scheme	The Spouse's & Children's Superannuation Scheme provides pensions for the spouse and/or eligible children of a member who dies in service or after qualifying for a pension or preserved pension.
Supplementary Pensions	Where a fully insured person (Class A Officer or Non-Officer) retires on the grounds of ill -health or on or after attaining age 60 with an entitlement to a pension but do not qualify for maximum benefits from the Dept of Social Community & Family Affairs a supplementary pension may be payable. The amount payable is the difference between the pension which would have been payable if co-ordination did not apply and the amount of the health board pension and the reduced social welfare benefit being paid. A supplementary pension ceases to be paid at age 65 or in the event of a full social welfare benefit becoming payable.
Tax relief	Tax relief up to a certain limit may be allowed where a person is paying superannuation contributions towards temporary service or repaying a gratuity/refund.
Temporary Service	Is certain service which has been worked in the public/civil service. Temporary/eligible part-time service immediately prior to permanent pensionable service is compulsory to reckon for superannuation purposes.)
Transferred Service	Under the Local Government Transfer of Service Scheme, an employee is able to transfer their service to or from a variety of public sector organisations such as the civil service, the Garda Siochana, the Defence forces, the national and secondary teaching sectors and certain other state or semi-state bodies.
Uniform Accrual	Where service to which credit of "double years over twenty" applies is being aggregated with service to which such double credit does not apply a system of "uniform accrual" applies. This is a method of reconciling periods of service which are different as regards the credit which may be given for superannuation purposes and applies where the relevant transfer occurs on or after 1 January 1986.
Unpaid Leave	Unpaid leave is a period of time during which salary / wages is not paid, e.g. (1) career-break, (2) leave following maternity leave, (3) Industrial action etc. Unpaid leave is not reckonable under the Local Government Superannuation Scheme.
Uprated Salary	The rate of salary / wages applicable at the time of calculation of contributions due in respect of certain types of service, or the rate of salary / wages applicable at age 60 where a preserved benefit is payable.
Uprating	Where a calculation of superannuation contributions due to reckon previous service has been notified to an employee and they do not pay within the time frame set out an uprating of contributions may be required if the person decides they want to pay the contributions due at a later stage.
Verification of Service	Confirming previous service
Voluntary Hospital Superannuation Scheme (VHSS)	Applies to voluntary hospitals which come under this scheme, governed by the Dept. of Health & Children
Widow's & Orphan's Pension Scheme	The Widow's and Orphan's Superannuation Scheme provides pensions for the widow and/or eligible children of a member who dies in service or after qualifying for a pension or preserved pension