The gross Exchequer estimated pay bill for Ireland's public service is €30.4 billion for 2026. In terms of staffing, forecast numbers in 2026 are just under 439,400 full-time equivalent public servants. This is the highest ever level of employment in the public service. Overall, the pay bill is a function of public service numbers and the costs associated with public service pay agreements. The current agreement, Public Service Agreement 2024-2026, was agreed in January 2024 and ratified by public service unions and representative associations in March 2024. This agreement achieves a balanced approach to public service pay in the context of both the State's fiscal position and the broader economic environment. The agreement provides for general round increases totalling 9.25% and a provision for local bargaining of 1% of the basic pay cost. In total, the agreement will cost approximately €3.6 billion spread over four budget years.
There is a complex multiplicity of pension arrangements within the Irish public service, encompassing schemes with differing provisions that apply to staff recruited prior to 1995, post 1995 and post 2004, as well as the Single Public Service Pension Scheme introduced in 2013. The gross Exchequer pension bill in 2026 is estimated to be €4.9 billion, which will support a projected 200,700 public service pensioners.
The latest value of the State’s accrued-to-date liability in respect of public service retirement benefits for active employees, pensioners and deferred members has been calculated as €175.7 billion. This will fall to be paid over the next 70 years or so. Northern Ireland’s pay and pensions are subject to different arrangements, with different grades, pay scales, premium payments and superannuation payments. An assessment of pension costs requires individual member data along with detailed data on the varied pension scheme rules and entitlements by sector, for example, the civil service, health, education and local authority sectors. Such an exercise constitutes a complex and substantial analytical undertaking.