Public Sector Pensions
Dail Éireann — 2025-07-17
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Jack Chambers (FF), Dublin West

Recruitment plans around chargeable excess tax and pension contributions are two separate issues. I agree that what happened is unacceptable. That is why we need a full external audit and that will happen.
If someone who has worked in the public service is liable for chargeable excess tax, they have 20 years on a normal basis to spread that liability once they retire. For example, if someone is retired for two years, they have the remaining 18 years to pay that liability of chargeable excess tax if it has not been paid or they have not agreed a plan to pay it over those 18 years. That is within the existing rules. The issue is when that liability is not paid or is not agreed to be spread over a particular period. The work the NSSO is doing with individuals affected is to ensure they pay the liability at the point of retirement or have a plan in place to pay it over the remaining period in accordance with the rules and procedures that exist for the public service.
On pensions contributions, the NSSO is working with anyone who is liable to ensure such contributions are made in terms of recruitment plans. Separately, it is examining the wider group impacted. There might be old payments, particularly for those in a work-sharing pattern. It is assessing that at the moment.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-07-17/debate/main
Retrieved: 2026-09-14T01:00:58+00:00
Sitting date: 2025-07-17