The Health Service Executive Employee Superannuation Scheme Annual Report

Transcription

1 The Health Service Executive Employee Superannuation Scheme 2009 Annual Report

2 HEALTH SERVICE EXECUTIVE EMPLOYEE SUPERANNUATION SCHEME 2009 ANNUAL REPORT 1. Trustee : The Health Service Executive (HSE), in exercise of the power conferred by section 23 of the Health Act 2004 (no 42 of 2004) has overall responsibility for the HSE Employee Superannuation Scheme. The scheme applies to Employees recruited to the HSE on or after 1 January 2005 and Transferred employees from organisations which were dissolved and whose staff, powers, functions and resources were transferred to the HSE under section 60 of the Health Act (A list of these dissolved organisations is included in Circular 7/2008 in section 3 of the 2008 annual report) and A person to whom Section 66 of the Child Care Act, 1991 applies. The scheme is administered by each HSE area and overall responsibility for it s operation rests with the Health Service Executive National Director of Human Resources. Address Health Service Executive, Dr. Steevens Hospital, Dublin 8. Enquiries regarding your entitlements should be addressed to the relevant Area Pensions Manager listed below : Ms. Breda Moriarty, Area Pensions Manager, Health Service Executive South, Pensions & Personnel Administration Section, Aras Slainte, Wilton Road, Cork. Telephone Number : ( 021) Ms Linda Hardie, Pensions Management Section, Health Service Executive, Arden Road, Tullamore, Co.Offaly. Telephone Number : (057)

3 Ms Imelda Mitchell, Area Business Manager, Pensions Management, Health Service Executive, Kells Business Park, Kells, Co.Meath. Telephone Number : (046) Mr Gerry Mescall, Manager Pensions Management (covering former NAHB, SWAHB, ECHAB and EHSS areas) Health Service Executive, Merchants Quay, Dublin 8. Telephone Number : ( 01) Mr. Sean Keane, HSE Pensions Manager, Standards and Quality, HSE Western Area, Merlin Park Hospital, Galway. Telephone Number : (091) Mr. Francis Haran, HSE Pensions Management Business Manager, National HR Services, Aras Sláinte Chluainín, Manorhamilton, Co. Leitrim. Telephone Number : (071) Mr. Con Carey, Area Pensions Manager, HSE Mid-West, Howley's Quay, Limerick. Telephone Number : (061) Auditor : The Comptroller and Auditor General audits the accounts of the HSE. No actuary, solicitor, bank, investment manager, custodian or administrator acted for or was retained by the trustees during the scheme year.

4 2. Statutory Provisions: Section 23 of the Health Act 2004 provides for the making of superannuation schemes to grant benefits to or in respect of such employees (including the Chief Executive Officer) of the Health Service Executive as it may think fit. Such schemes require the approval of the Minister for Health and Children and the consent of the Minister for Finance. Administrative sanction for the deduction of contributions and calculation of benefits in accordance with public service standard terms was granted by the Department of Finance. All employees recruited to the HSE on or after 1 January 2005 are members of the HSE Employee Superannuation Scheme. All employees who transferred under the 2004 Health Act are also members of the HSE Employee Superannuation Scheme. In the case of staff who transferred under the Act, their superannuation terms will be no less favourable than those which applied under the Local Government Superannuation Scheme s (LGSS) terms immediately before the transfer. Discussions are ongoing between the Department of Health & Children and the Department of Finance with a view to finalising the main HSE Employee Superannuation scheme as soon as possible. For staff who transferred under the 2004 Health Act and who will retire before the commencement of the HSE Superannuation scheme, their Superannuation benefits will be calculated by reference to the terms of the Local Government Superannuation Scheme (LGSS) as those terms stood on December 31 st 2004 and any circular letter issued by the Pension Policy Unit of the Department of Health and Children since that date. For staff recruited to the HSE on or after January 1 st 2005, and who retire prior to the finalisation of the HSE Employee Superannuation Scheme their Superannuation benefits will be calculated by reference to the standard public service terms. A copy of the current template for the standard public service model scheme is available on request from your local Superannuation Office. 3. Circular Letters and Legislative Changes i) The following circular letters issued from the Department of Health and Children : (a) Circular Ref 01/2009 : Revised Old Age Contributory Pension (OACP). The OACP was increased effective from 2 nd January The maximum weekly rate of OACP became ( 12, per annum). All ongoing pensions contributions and pension benefit calculations to be adjusted as appropriate. (b) Circulars Ref 08, 08A & 17 /2009 : Incentivised Scheme of Early Retirement (ISER). This scheme permitted employees aged 50 years and over by 18 th September 2010 (subsequently extended to 16 th October by Circular ) who had accrued entitlement to preserved superannuation benefits under a public health service scheme, and who had not yet reached normal preserved pension age to apply for early retirement. The scheme did not apply : 1) where the relevant pension scheme provides for fast accrual rates of service, which allow staff to retire with full pension after less than 40 years service, or

5 2) where, excluding the Cost Neutral Early Retirement Scheme and retirement on grounds of ill health, the pension arrangements applicable to an employee make any kind of provision for retirement at an earlier age than the scheme s preserved pension age, or 3) in areas where the 2009 moratorium on recruitment and promotion allows retiring staff to be replaced. Applications were invited and received from eligible employees between May and October Superannuation benefits are based on actual service, plus purchased service and any additional notional years of service awarded under the Schemes of Professional Added Years. Pension along with 10% of the retirement lump sum, based on salary held at retirement date (subject to averaging where appropriate) to be paid immediately without actuarial reduction. Supplementary pension where appropriate will be paid to persons availing of the scheme on reaching the relevant normal preserved pension age. The 90% balance of the lump sum, based on the salary scale point on the date the member reaches the normal preserved pension age, or the amount in cash terms calculated at the time of leaving, if more favourable, will be paid on reaching that age and will be subject to the taxation provisions in force on the date the application under the Incentivised Scheme of Early Retirement was approved. Note : The implementation of this scheme within the HSE was suspended in Administrative sanction to lift the suspension was obtained from the Department of Health and Children in February (c) Circulars Ref 3 & 11/2009 : Pension Related Deduction for Public Servants. Circular 3 advised of scope of the deduction and the original deductions rates to be implemented with effect from 1 st March All pay (including overtime) and allowances that are reckonable for taxation purposes, regardless of whether they are pensionable or not, are subject to the deduction. All employees, including full time and part time employees on the payroll of the HSE, who are, or are entitled to be members of a public service occupational pension scheme or pension arrangement are subject to the deduction. This includes people who may be seconded out to another agency on a recoupment basis. Circular 11 advised of the amendments to : a) the rates of the public service pension related deduction (PRD) and b) the bands of remuneration to which it applies. The original deduction rates which applied from 1 st March to 30 th of April were as follows : First 15,000 of earnings 3% Between 15,000 and 20,000 6% Above 20,000 10% In order to ameliorate the impact of the deduction on lower paid public servants, new

6 rates and bands were to be applied from 1 st May 2009 as follows : First 15,000 of earnings Exempt Between 15,000 and 20,000 5% Between 20,000 and 60,000 10% Above 60, % Note : The original and revised bands to be pro-rated on a weekly basis over the 10 month period for which they apply in ii) Health (Miscellaneous Provisions) Act Part 6 of this Act, provides for the dissolution of the Crisis Pregnancy Agency and for the transfer of the Agency s employees, liabilities, property, etc., to the Health Service Executive. Statutory Instrument No. 543 of 2009, brought part 6 of the Act into operation. As a result of this legislative change, employees of the Crisis Pregnancy Agency will transfer to and become employees of the HSE. This transfer had an effective date of January 1 st Any superannuation benefits awarded to or in respect of a person transferred under Part 6, section 57, subsection 1, and the terms related to those benefits shall be no less favourable than those applicable to or in respect of that person immediately before the commencement of Part 6 of the Health (Miscellaneous Provisions) Act Superannuation Reciprocity with Other Bodies: Inclusion in the Public Sector Pension Transfer Network (PSPTN) has been obtained from the Department of Finance under Statutory Instrument No. 523 of This permits the HSE to operate a knock for Knock transfer arrangement with other public sector bodies that are approved bodies under the Public Service Pension Transfer Network. As the HSE has been added to the transfer network, public service will transfer between approved bodies. 5. Pension Increases: Pensions payable under the Health Service Executive Employee Superannuation Scheme may be revised to take account of pay increases, with effect from the dates on which such increases are granted to serving staff. There were no pension increases during The Executive reserves the right to amend or terminate the Scheme at any time, subject to the approval of the Minister for Health & Children and the consent of the Minister for Finance and subject to giving three months notice of impending changes to members of the Scheme. In the event of a decision to amend or terminate the Scheme, subject to the approval of the Minister and the consent of the Minister for Finance, any benefits already secured for a member or former member prior to the date of amendment or termination will not be affected. 6. Superannuation Expenditure and Income: During the course of the year, statistical information was compiled for the Health Service Executive Employee Superannuation Scheme. This information, which is detailed below, shows that a total of 91,134 (91,924 at January 1 st 2009) persons were pensionable under the Scheme at January 1st Total Superannuation expenditure in 2009 was m (2008 was m) while income from staff contributions amounted to m (2008 was m). The m value of lump sum and death gratuities paid (2008 was m) comprised :

7 2,652 retirement lump sums, (1,689 in 2008) 87 death gratuities (81 in 2008) and 31 short service gratuities (12 in 2008). BODY PENSIONS M LUMP SUMS, DEATH GRATUITIES, REFUNDS M CONTRIBUTIONS M Health Service Executive Totals The figures above represent total payments including payments to members transferred to the HSE pension scheme on establishment day. 7. Number of Pensionable Staff and Pensioners : At 1 January 2010, 91,134 persons were pensionable under the Health Service Executive Employee Superannuation Scheme, there were 20,858 pensioners (18,837 at 1 January 2009), and 4,500 persons had an entitlement to preserved pensions (4,393 at 1 January 2009). 8. Procedures for resolution of disputes. Procedures have been established and are in place within the HSE to deal with : a) complaints made by actual or potential pension scheme beneficiaries, and b) the resolution of disputes arising between actual or potential beneficiaries and personnel responsible for the management of the HSE pension scheme in accordance with the Pensions Ombudsman Regulations A complaint may be made to a relevant person (an Appeals Officer within the applicable HSE Administrative area) by or on behalf of an actual or potential beneficiary who alleges that they have sustained financial loss occasioned by an act of maladministration performed by or on behalf of a person responsible for the management of the pension scheme. A dispute of fact or law may arise in relation to an act done by or on behalf of a person responsible for the management of the scheme. This may be referred to a relevant person ( an Appeals Officer within the relevant HSE Administrative area) by an actual or potential beneficiary. Applications for a determination must be made in writing and signed by or on behalf of the beneficiary or potential beneficiary. The application shall set out particulars of the complaint or dispute in respect of which a determination is sought. These particulars must include : The full name, address and date of birth of the actual or potential beneficiary, The address to be used for the service of documents in connection with the complaint or dispute, A statement concerning the nature of the complaint or dispute with sufficient details to show why the actual or potential beneficiary is aggrieved, and Such other information as the relevant person may reasonably require. Full details of the dispute resolution framework as per the Pensions Ombudsman s Regulations 2003 can be obtained in Section 5 of S.I. No. 397 of 2003 on the Pensions Ombudsman s website at :

8 9. Scheme Registration. The Health Service Executive Employee Superannuation Scheme has been registered with the Pensions Board and the registration number is Appendix I HSE - GRADE STATEMENT Occupational Pension Schemes (Disclosure of Information) Regulations 2006 The following tables have been designed to outline benefits payable to members of the HSE Pension Scheme. Only one of the enclosed grade tables is relevant to a member of the HSE Pension Scheme as it is dependant upon Class and Officer/Non-Officer status. The statement, which contains a range of salary and service bands, illustrates the benefits payable to members on various salaries with varying years of service*. The benefits are listed separately in respect of : 1) a) Lump Sum (payable at minimum retirement age) b) Death Gratuity (payable to Legal Personal Representative if member dies in service) c) Pension (payable to member at minimum retirement age) d) Spouses Pension, (Payable to surviving Spouse, if member is also a member of the Spouses & Children s Scheme, where member dies in service or after retirement). *Please note that : service refers to wholetime service e.g. where member works half-time, he/she only accumulates 1 years service over a 2-year period, and all benefits may be adjusted on foot of a Certified copy of a Pension Adjustment Order from the court service. 2) a) Class A Officers b) Class A Non-Officer grades who commenced prior to 1/1/2005. c) All Class A employees of the HSE who commenced on or after 1/1/2005. d) Class D Officers If in doubt as regards your Class, you should refer to your payslip.

9 HSE - Class A Non-Officer who commenced prior to 01/01/05 Table 1 Estimated Gross Lump Sum at retirement * Earnings at retirement ,000 1,875 4,688 9,375 14,063 18,750 23,438 28,125 32,813 37,500 30,000 2,250 5,625 11,250 16,875 22,500 28,125 33,750 39,375 45,000 35,000 2,625 6,563 13,125 19,688 26,250 32,813 39,375 45,938 52,500 40,000 3,000 7,500 15,000 22,500 30,000 37,500 45,000 52,500 60,000 50,000 3,750 9,375 18,750 28,125 37,500 46,875 56,250 65,625 75,000 60,000 4,500 11,250 22,500 33,750 45,000 56,250 67,500 78,750 90,000 70,000 5,250 13,125 26,250 39,375 52,500 65,625 78,750 91, ,000 80,000 6,000 15,000 30,000 45,000 60,000 75,000 90, , ,000 90,000 6,750 16,875 33,750 50,625 67,500 84, , , , ,000 7,500 18,750 37,500 56,250 75,000 93, , , ,000 Table 2 Estimated Death Gratuity if member dies in service * Service at date of death (yrs) Earnings at death ,000 25,000 25,000 25,000 25,000 25,000 25,000 28,125 32,813 37,500 30,000 30,000 30,000 30,000 30,000 30,000 30,000 33,750 39,375 45,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 39,375 45,938 52,500 40,000 40,000 40,000 40,000 40,000 40,000 40,000 45,000 52,500 60,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 56,250 65,625 75,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 67,500 78,750 90,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 78,750 91, ,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 90, , ,000 90,000 90,000 90,000 90,000 90,000 90,000 90, , , , , , , , , , , , , ,000 There is a minimum death gratuity payable which may be greater than that shown

10 Table 3 Estimated Pension at retirement Current 2 x State Contributory Pension (SCP) = 24,034 Earnings at retirement , ,250 1,875 2,500 3,125 3,750 4,375 5,000 30, ,500 2,250 3,000 3,750 4,500 5,250 6,000 35, ,750 2,625 3,500 4,375 5,250 6,125 7,000 40, ,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 50, ,623 3,246 4,869 6,491 8,114 9,737 11,360 12,983 60, ,248 4,496 6,744 8,991 11,239 13,487 15,735 17,983 70,000 1,149 2,873 5,746 8,619 11,491 14,364 17,237 20,110 22,983 80,000 1,399 3,498 6,996 10,494 13,991 17,489 20,987 24,485 27,983 90,000 1,649 4,123 8,246 12,369 16,491 20,614 24,737 28,860 32, ,000 1,899 4,748 9,496 14,244 18,991 23,739 28,487 33,235 37,983 Revised integration formula used above where earnings are less than times the SCP Table 4 Spouses Pension if member dies after retirement/or in service Current 2 x State Contributory Pension (SCP) = 24,034 Members Service at retirement/potential service at age 65 if member dies in service (yrs) Earnings at retirement , ,250 1,563 1,875 2,188 2,500 30, ,125 1,500 1,875 2,250 2,625 3,000 35, ,313 1,750 2,188 2,625 3,063 3,500 40, ,000 1,500 2,000 2,500 3,000 3,500 4,000 50, ,623 2,434 3,246 4,057 4,869 5,680 6,491 60, ,124 2,248 3,372 4,496 5,620 6,744 7,868 8,991 70, ,436 2,873 4,309 5,746 7,182 8,619 10,055 11,491 80, ,749 3,498 5,247 6,996 8,745 10,494 12,243 13,991 90, ,061 4,123 6,184 8,246 10,307 12,369 14,430 16, , ,374 4,748 7,122 9,496 11,870 14,244 16,618 18,991 NB: Your pension is integrated with the Contributory State Pension and therefore your benefits reflect the fact that you should be receiving the Contributory State Pension. The Contributory State Pension is subject to tests administered by the Department of Social and Family Affairs.

11 HSE Employees All Class A Officers and All Non Officers who commenced on or after 01/01/05 Table 1 Estimated Gross Lump Sum at retirement * Note : For Earnings ranging from 110,000 to 200,000 per annum please refer to Tables 5, 6, 7 and 8. Earnings at retirement ,000 1,875 4,688 9,375 14,063 18,750 23,438 28,125 32,813 37,500 30,000 2,250 5,625 11,250 16,875 22,500 28,125 33,750 39,375 45,000 35,000 2,625 6,563 13,125 19,688 26,250 32,813 39,375 45,938 52,500 40,000 3,000 7,500 15,000 22,500 30,000 37,500 45,000 52,500 60,000 50,000 3,750 9,375 18,750 28,125 37,500 46,875 56,250 65,625 75,000 60,000 4,500 11,250 22,500 33,750 45,000 56,250 67,500 78,750 90,000 70,000 5,250 13,125 26,250 39,375 52,500 65,625 78,750 91, ,000 80,000 6,000 15,000 30,000 45,000 60,000 75,000 90, , ,000 90,000 6,750 16,875 33,750 50,625 67,500 84, , , , ,000 7,500 18,750 37,500 56,250 75,000 93, , , ,000 Table 2 Estimated Death Gratuity if member dies in service * Service at date of death (yrs) Earnings at death ,000 25,000 25,000 25,000 25,000 25,000 25,000 28,125 32,813 37,500 30,000 30,000 30,000 30,000 30,000 30,000 30,000 33,750 39,375 45,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 39,375 45,938 52,500 40,000 40,000 40,000 40,000 40,000 40,000 40,000 45,000 52,500 60,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 56,250 65,625 75,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 67,500 78,750 90,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 78,750 91, ,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 90, , ,000 90,000 90,000 90,000 90,000 90,000 90,000 90, , , , , , , , , , , , , ,000 There is a minimum death gratuity payable which may be greater than that shown

12 Table 3 Estimated Pension at retirement Current 2 x State Contributory Pension (SCP) = 24,034 Earnings at retirement , ,250 1,875 2,500 3,125 3,750 4,375 5,000 30, ,500 2,250 3,000 3,750 4,500 5,250 6,000 35, ,750 2,625 3,500 4,375 5,250 6,125 7,000 40, ,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 50, ,623 3,246 4,689 6,491 8,114 9,737 11,360 12,983 60, ,248 4,496 6,744 8,991 11,239 13,487 15,735 17,983 70,000 1,149 2,873 5,746 8,619 11,491 14,364 17,237 20,110 22,983 80,000 1,399 3,498 6,996 10,494 13,991 17,489 20,987 24,485 27,983 90,000 1,649 4,123 8,246 12,369 16,491 20,614 24,737 28,860 32, ,000 1,899 4,748 9,496 14,244 18,991 23,739 28,487 33,235 37,983 Table 4 Spouses Pension if member dies after retirement/or in service Current 1 x State Contributory Pension (SCP) = 12,017 Members Service at retirement/potential service at age 65 if member dies in service (yrs) Earnings at retirement , ,217 1,623 2,029 2,434 2,840 3,246 30, ,124 1,686 2,248 2,810 3,372 3,934 4,496 35, ,436 2,155 2,873 3,591 4,309 5,028 5,746 40, ,749 2,623 3,498 4,372 5,247 6,121 6,996 50, ,187 2,374 3,561 4,748 5,935 7,122 8,309 9,496 60, ,499 2,999 4,498 5,998 7,497 8,997 10,496 11,996 70, ,812 3,624 5,436 7,248 9,060 10,872 12,684 14,496 80, ,124 4,249 6,373 8,498 10,622 12,747 14,871 16,996 90, ,437 4,874 7,311 9,748 12,185 14,622 17,059 19, ,000 1,100 2,749 5,499 8,248 10,998 13,747 16,497 19,246 21,996

13 Table 5 Estimated Gross Lump Sum at retirement * Earnings at retirement ,000 8,250 20,625 41,250 61,875 82, , , , , ,000 9,000 22,500 45,000 67,500 90, , , , , ,000 9,750 24,375 48,750 73,125 97, , , , , ,000 10,500 26,250 52,500 78, , , , , , ,000 11,250 28,125 56,250 84, , , , , , ,000 12,000 30,000 60,000 90, , , , , , ,000 12,750 31,875 63,750 95, , , , , , ,000 13,500 33,750 67, , , , , , , ,000 14,250 35,625 71, , , , , , , ,000 15,000 37,500 75, , , , , , ,000 Table 6 Estimated Death Gratuity if member dies in service * Service at date of death (yrs) Earnings at death 110, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,000 There is a minimum death gratuity payable which may be greater than that shown

14 Table 7 Estimated Pension at retirement Current 2 x State Contributory Pension (SCP) = 24,034 Earnings at retirement 110,000 2,149 5,373 10,746 16,119 21,491 26,864 32,237 37,610 42, ,000 2,399 5,998 11,996 17,994 23,991 29,989 35,987 41,985 47, ,000 2,649 6,623 13,246 19,869 26,491 33,114 39,737 46,360 52, ,000 2,899 7,248 14,496 21,744 28,991 36,239 43,487 50,735 57, ,000 3,149 7,873 15,746 23,619 31,491 39,364 47,237 55,110 62, ,000 3,399 8,498 16,996 25,494 33,991 42,489 50,987 59,485 67, ,000 3,649 9,123 18,246 27,369 36,491 45,614 54,737 63,860 72, ,000 3,899 9,748 19,496 29,244 38,991 48,739 58,487 68,235 77, ,000 4,149 10,373 20,746 31,119 41,491 51,864 62,237 72,610 82, ,000 4,399 10,998 21,996 32,994 43,991 54,989 65,987 76,985 87,983 Table 8 Spouses Pension if member dies after retirement/or in service Current 1 x State Contributory Pension (SCP) = 12,017 Members Service at retirement/potential service at age 65 if member dies in service (yrs) Earnings at retirement 110,000 1,225 3,062 6,124 9,186 12,248 15,310 18,372 21,434 24, ,000 1,350 3,374 6,749 10,123 13,498 16,872 20,247 23,621 26, ,000 1,475 3,687 7,374 11,061 14,748 18,435 22,122 25,809 29, ,000 1,600 3,999 7,999 11,998 15,998 19,997 23,997 27,996 31, ,000 1,725 4,312 8,624 12,936 17,248 21,650 25,872 30,184 34, ,000 1,850 4,624 9,249 13,873 18,498 23,122 27,747 32,371 36, ,000 1,975 4,937 9,874 14,811 19,748 24,685 29,622 34,559 39, ,000 2,100 5,249 10,499 15,748 20,998 26,247 31,497 36,746 41, ,000 2,225 5,562 11,124 16,686 22,248 27,810 33,372 38,934 44, ,000 2,350 5,874 11,749 17,623 23,498 29,372 35,247 41,121 46,996 Your pension is integrated with the Contributory State Pension and therefore your benefits reflect the fact that you should be receiving the Contributory State Pension. The Contributory State Pension is subject to tests administered by the Department of Social and Family Affairs.

15 HSE Officers - Class D Table 1 Estimated Gross Lump Sum at retirement * Note : For Earnings ranging from 110,000 to 200,000 per annum please refer to tables 5, 6, 7 and 8 CLASS D Earnings at retirement ,000 1,875 4,688 9,375 14,063 18,750 23,438 28,125 32,813 37,500 30,000 2,250 5,625 11,250 16,875 22,500 28,125 33,750 39,375 45,000 35,000 2,625 6,563 13,125 19,688 26,250 32,813 39,375 45,938 52,500 40,000 3,000 7,500 15,000 22,500 30,000 37,500 45,000 52,500 60,000 50,000 3,750 9,375 18,750 28,125 37,500 46,875 56,250 65,625 75,000 60,000 4,500 11,250 22,500 33,750 45,000 56,250 67,500 78,750 90,000 70,000 5,250 13,125 26,250 39,375 52,500 65,625 78,750 91, ,000 80,000 6,000 15,000 30,000 45,000 60,000 75,000 90, , ,000 90,000 6,750 16,875 33,750 50,625 67,500 84, , , , ,000 7,500 18,750 37,500 56,250 75,000 93, , , ,000 Table 2 Estimated Death Gratuity if member dies in service * CLASS D Service at date of death (yrs) Earnings at death ,000 25,000 25,000 25,000 25,000 25,000 25,000 28,125 32,813 37,500 30,000 30,000 30,000 30,000 30,000 30,000 30,000 33,750 39,375 45,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 39,375 45,938 52,500 40,000 40,000 40,000 40,000 40,000 40,000 40,000 45,000 52,500 60,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 56,250 65,625 75,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 67,500 78,750 90,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 78,750 91, ,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 90, , ,000 90,000 90,000 90,000 90,000 90,000 90,000 90, , , , , , , , , , , , , ,000 There is a minimum death gratuity payable which may be greater than that shown

16 Table 3 Estimated Pension at retirement CLASS D Earnings at retirement , ,563 3,125 4,688 6,250 7,813 9,375 10,938 12,500 30, ,875 3,750 5,625 7,500 9,375 11,250 13,125 15,000 35, ,188 4,375 6,563 8,750 10,938 13,125 15,313 17,500 40,000 1,000 2,500 5,000 7,500 10,000 12,500 15,000 17,500 20,000 50,000 1,250 3,125 6,250 9,375 12,500 15,625 18,750 21,875 25,000 60,000 1,500 3,750 7,500 11,250 15,000 18,750 22,500 26,250 30,000 70,000 1,750 4,375 8,750 13,125 17,500 21,875 26,250 30,625 35,000 80,000 2,000 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000 90,000 2,250 5,625 11,250 16,875 22,500 28,125 33,750 39,375 45, ,000 2,500 6,250 12,500 18,750 25,000 31,250 37,500 43,750 50,000 Table 4 Spouses Pension if member dies after retirement/or in service CLASS D Members Service at retirement/potential service at age 65 if member dies in service (yrs) Earnings at retirement , ,563 2,344 3,125 3,906 4,688 5,469 6,250 30, ,875 2,813 3,750 4,688 5,625 6,563 7,500 35, ,094 2,188 3,281 4,375 5,469 6,563 7,656 8,750 40, ,250 2,500 3,750 5,000 6,250 7,500 8,750 10,000 50, ,563 3,125 4,688 6,250 7,813 9,375 10,938 12,500 60, ,875 3,750 5,625 7,500 9,375 11,250 13,125 15,000 70, ,188 4,375 6,563 8,750 10,938 13,125 15,313 17,500 80,000 1,000 2,500 5,000 7,500 10,000 12,500 15,000 17,500 20,000 90,000 1,125 2,813 5,625 8,438 11,250 14,063 16,875 19,688 22, ,000 1,250 3,125 6,250 9,375 12,500 15,625 18,750 21,875 25,000

17 HSE - Class D Officer Table 5 Estimated Gross Lump Sum at retirement * CLASS D Earnings at retirement 110,000 8,250 20,625 41,250 61,875 82, , , , , ,000 9,000 22,500 45,000 67,500 90, , , , , ,000 9,750 24,375 48,750 73,125 97, , , , , ,000 10,500 26,250 52,500 78, , , , , , ,000 11,250 28,125 56,250 84, , , , , , ,000 12,000 30,000 60,000 90, , , , , , ,000 12,750 31,875 63,750 95, , , , , , ,000 13,500 33,750 67, , , , , , , ,000 14,250 35,625 71, , , , , , , ,000 15,000 37,500 75, , , , , , ,000 Table 6 Estimated Death Gratuity if member dies in service * CLASS D Service at date of death (yrs) Earnings at death 110, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,000 There is a minimum death gratuity payable which may be greater than that shown

18 Table 7 Estimated Pension at retirement CLASS D Earnings at retirement 110,000 2,750 6,875 13,750 20,625 27,500 34,375 41,250 48,125 55, ,000 3,000 7,500 15,000 22,500 30,000 37,500 45,000 52,500 60, ,000 3,250 8,125 16,250 24,375 32,500 40,625 48,750 56,875 65, ,000 3,500 8,750 17,500 26,250 35,000 43,750 52,500 61,250 70, ,000 3,750 9,375 18,750 28,125 37,500 46,875 56,250 65,625 75, ,000 4,000 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80, ,000 4,250 10,625 21,250 31,875 42,500 53,125 63,750 74,375 85, ,000 4,500 11,250 22,500 33,750 45,000 56,250 67,500 78,750 90, ,000 4,750 11,875 23,750 35,625 47,500 59,375 71,250 83,125 95, ,000 5,000 12,500 25,000 37,500 50,000 62,500 75,000 87, ,000 CLASS D Table 8 Spouses Pension if member dies after retirement/or in service Members Service at retirement/potential service at age 65 if member dies in service (yrs) Earnings at retirement 110,000 1,375 3,438 6,875 10,313 13,750 17,188 20,625 24,063 27, ,000 1,500 3,750 7,500 11,250 15,000 18,750 22,500 26,250 30, ,000 1,625 4,063 8,125 12,188 16,250 20,313 24,375 28,438 32, ,000 1,750 4,375 8,750 13,125 17,500 21,875 26,250 30,625 35, ,000 1,875 4,688 9,375 14,063 18,750 23,438 28,125 32,813 37, ,000 2,000 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40, ,000 2,125 5,313 10,625 15,938 21,250 26,563 31,875 37,188 42, ,000 2,250 5,625 11,250 16,875 22,500 28,125 33,750 39,375 45, ,000 2,375 5,938 11,875 17,813 23,750 29,688 35,625 41,563 47, ,000 2,500 6,250 12,500 18,750 25,000 31,250 37,500 43,750 50,000 Class D contributors are not contributing to an OACP from Social Welfare. All superannuation benefits are based on approved salary scales for the public health sector. The Consolidated Salary Scales are available on Additional benefits can be secured, purchased or granted under the schemes by way of any or all of the following: (1) Purchase of notional service (2) Additional voluntary contributions made under an approved trade union(s) sponsored AVC scheme, or (3) Transfer of rights from another scheme or PRSA.

19 Signed Date : October 18 th National Director of Human Resources Title : USEFUL CONTACTS: HSE Pensions Management Section, HR Shared Services, Manorhamilton, Co. Leitrim. Phone: / Department of Social and Family Affairs, Oisin House, Pearse Street, Dublin 2. Phone: Website: