Pension Dispute Resolution Process
For more information on the Pension Dispute Resolution Process click here and please see the Circular 16/2020.
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Admissions & Support
Pre 2013 – Pensions
Information on pension arrangements for staff who joined the public service or commenced employment with TUS before 1 January 2013.
I joined TUS before 1st January 2013
If you began your employment with TUS or within the wider public service before 1 January 2013, you may be a member of the TUS Superannuation Scheme, a “pay-as-you-go” arrangement.
This is a defined benefit scheme, meaning your pension and lump-sum retirement payments are calculated based on your length of service and final salary.
Pension Entitlements
Refer to the detailed information provided in Booklet 1.
Understanding Your Pension Contributions
As a class D PRSI non-new entrant, you contribute both:
- 5% of your gross pensionable salary to your main scheme.
- 1.5% of your gross pensionable salary for spouse and children’s pension.
Refer to Booklet 2 for information specific to your scheme.
Understanding Your Pension Contributions
As a class A PRSI non-new entrant, you make all these contributions:
- 1.5% of your gross pensionable salary to your main scheme.
- 3.5% of your net pensionable salary* to your main scheme.
- 1.5% of your pensionable salary for spouse and children’s pension.
*net pay is gross salary less two times the State Pension Contributory
See Booklet 3 for details relating to your pension arrangements.
Understanding Your Pension Contributions
As a class A PRSI new entrant, you make all these contributions:
- 1.5% of your gross pensionable salary to your main scheme.
- 3.5% of your net pensionable salary* to your main scheme.
- 1.5% of pensionable salary for spouse and children’s pension.
*net pay is gross salary less two times the State Pension Contributory
The Pension Levy that came into effect on 1 March 2009 has since been renamed as the Additional Superannuation Contribution (ASC) with effect from 01 January 2019, a tax payable by public sector employees.