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Payment of additional superannuation contribution for 2019 and 2020 (non-covered public servant)
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34. (1) This section applies to a person—
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(a) who—
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(i) is a public servant on 1 January 2019, or
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(ii) is not a public servant on that date but after that date is appointed or otherwise becomes a public servant,
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(b) who, on 1 January 2019 or at any time afterwards, is a member of a public service pension scheme, and
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(c) who is a non-covered public servant.
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(2) In this section, a person to whom this section applies is referred to as a “relevant person”.
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(3) In the case of the years 2019 and 2020, the contribution shall be payable—
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(a) by a relevant person who is a member of a standard accrual pension scheme as follows:
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(i) where the pensionable pay of the person for the year is less than or equal to €60,000, at the rate of 10 per cent of the amount by which the pensionable pay of that person exceeds €28,750;
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(ii) where the pensionable pay of the person for the year is greater than €60,000, at the rate of €3,125 plus 10.5 per cent of the amount by which the pensionable pay of that person exceeds €60,000,
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(b) by a relevant person who is a member of a fast accrual pension scheme as follows:
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(i) where the pensionable pay of the person for the year is less than or equal to €60,000, at the rate of 10 per cent of the amount by which the pensionable pay of that person exceeds €24,869;
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(ii) where the pensionable pay of the person for the year is greater than €60,000, at the rate of €3,513. 10 plus 10.5 per cent of the amount by which the pensionable pay of that person exceeds €60,000,
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and
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(c) by a relevant person who is a member of the Single Public Service Pension Scheme as follows:
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(i) where the pensionable pay of the person for the year is less than or equal to €60,000, at the rate of 6.66 per cent of the amount by which the pensionable pay of that person exceeds €28,750;
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(ii) where the pensionable pay of the person for the year is greater than €60,000, at the rate of €2,081.25 plus 7 per cent of the amount by which the pensionable pay of that person exceeds €60,000.
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