S.I. No. 239/1971:

PIGS AND BACON COMMISSION SUPERANNUATION SCHEME, 1970.

PIGS AND BACON COMMISSION SUPERANNUATION SCHEME, 1970.

I, JAMES GIBBONS, Minister for Agriculture and Fisheries, in exercise of the powers conferred on me by section 22 of the Pigs and Bacon (Amendment) Act, 1961 , and with the concurrence of the Minister for Finance, testified by his Official Seal affixed hereto, hereby approve of the Pigs and Bacon Commission Superannuation Scheme, 1970, set out in the Schedule hereto and submitted to me by the Pigs and Bacon Commission on the 16th October, 1970, in pursuance of section 22 of the said Act.

SCHEDULE

1. Short Title

This Scheme may be cited as the Pigs and Bacon Commission Superannuation Scheme 1970.

2. Commencement

The Scheme is deemed to have commenced with effect from 1st day of April, 1964, as a scheme constituted under section 22 of the Pigs and Bacon (Amendment) Act, 1961 .

3. Definitions

In this Scheme save where the context otherwise requires

3.1. "the Act" means the Pigs and Bacon (Amendment) Act, 1961 .

3.2. "the Commission" means the Pigs and Bacon Commission.

3.3. "a pensionable post" means a permanent whole-time post with the Commission which--

3.3.1. in the case of a post existing on the date of approval of the scheme is a post which is declared within three months from the date of approval by resolution of the Commsision to be a pensionable post.

3.3.2. in any other case is a post which is declared in the Conditions of Service attaching to it to be a pensionable post.

3.4. "permanent whole-time staff" means whole-time executive, technical, supervisory and clerical staff who are the holders of or are appointed to pensionable posts.

3.5. A member to whom paragraph 4.5. applies or a member who is insured under the British National Insurance Acts shall be known as an insured member. Reference in the scheme to a member shall include reference to an insured member save where otherwise indicated by the context.

3.6. Words importing the masculine gender shall, unless the contrary intention appears, also import the feminine gender.

4. Membership

4.1. Admission to membership will be open to the permanent whole-time staff of the Commission who are over 20 years if male, or over 18 years if female but not to a woman while she is married or to a person who would not have completed at least 10 years' pensionable service under the scheme not later than 3 calendar months after his 65th birthday.

4.2. A member may not continue in membership after he has attained the age of 65 or, being a woman, while she is married but membership may be continued beyond age 65 for a period of not more than 3 calendar months if by such extension an additional year's pensionable service may be completed.

4.3. Eligible employees of the Commission serving at the date of approval of the scheme shall opt within three months of such approval to enter the scheme or to remain outside it.

4.4. Membership shall be compulsory for all eligible employees who take up duty on or after the date of approval of the scheme.

4.5. In the case of a member who is compulsorily insured under the Social Welfare Acts for benefits including old age contributory pension at the time of entry to the scheme or at any time thereafter, continuation of membership of the scheme is conditional on his becoming a voluntary contributor under the Social Welfare Acts, if eligible, should he cease to be compulsorily insured under those Acts.

4.6. Every entrant to the scheme shall be required to authorise the Commission to make such arrangements as the Commission may require to ensure payment of the appropriate voluntary contribution under the Social Welfare Acts including any contributions payable after retirement, on the grounds of age or ill-health, with a pension under this scheme.

4.7. The contributions payable under this scheme by insured members shall be calculated as provided in paragraph 7, and the pension benefits payable to insured members under this scheme shall be calculated as provided in paragraphs 6 and 9.

4.8. The provisions of sub-paragraphs 4.5. to 4.7. inclusive shall not apply to any member who was not compulsorily insured under the Social Welfare Acts before reaching age 60 so long as the provisions of those Acts for the time being in force do not enable the grant to him of an old age contributory pension except that paragraph 4.7. shall in all cases apply to a member who is insured under the British National Insurance Acts.

4.8.1. A person to whom paragraph 4.5. applies shall not be obliged to continue as a voluntary contributor under the Social Welfare Acts where he becomes insurable under the British National Insurance Acts.

4.9. The Commission shall notify an employee of his admission to membership of the scheme and shall furnish him with a copy of the terms of the scheme.

4.10. An employee to whom this scheme applies shall satisfy the Commission either at the time of his first appointment or at such time thereafter as the Commission may determine, that he is in good health and free from any physical defect or any disease which may interfere with the proper discharge of his duties. If an employee does not satisfy the Commission in this regard, he shall not be eligible for membership.

5. Salary

"salary" shall be taken as the annual basic rate of remuneration payable from time to time as determined by the Commission, excluding any sums paid in respect of overtime, commission gratuity, special fees, travelling allowance, subsistence allowance and the like, the money equivalent of any emolument or benefit in kind (including motor cars or other vehicles) or any payment towards or in respect of such emoluments.

6. Retiring Salary

6.1. "retiring salary" shall be taken as the salary of the member on the first day of April next preceding the date of retirement or death; except that, if a member has not had the same scale of salary or has not been in the same grade for the last three years of his pensionable service, his retiring salary shall be taken as the salary payable if there had not been a change of salary scale or grade, together with the difference between that rate and the annual basic rate of remuneration payable at the time of retirement or death multiplied by the ratio to three years of the period from the date of change of salary scale or grade to the date of retirement, subject to the retiring salary so taken not exceeding the annual basic rate of remuneration payable at the time of retirement or death.

6.2. The salary by reference to which any pension awarded to an insured member is calculated under this scheme shall be the insured member's retiring salary less twice the annual equivalent of the old age contributory pension payable in respect of a single man at the date of the insured member's retirement or, in the case of a member not eligible for the old age (contributory) pension but eligible for retirement pension under the British National Insurance Acts, less twice the annual equivalent of that retirement pension payable at the date of retirement in respect of a single man aged 65.

7. Contributions

7.1. Every member shall pay a contribution as from the date of entry to the scheme, or from the date of commencement of the scheme in the case of members in the service of the Commission on that date.

7.2. The contribution shall be:

7.2.1. in the case of members other than insured members--5% of salary,

7.2.2. in the case of insured members--

(a) a contribution of 3½% of the sum found by deducting from salary an amount equal to twice the annual equivalent of the old age contributory pension payable from time to time in respect of a single man or, in the case of an insured member while insured under the British National Insurance Acts, less twice the annual equivalent of the retirement pension under these Acts payable from time to time in respect of a single man at age 65 together with, in both cases,

(b) a contribution of 1½% of salary.

7.3. An actuarial revaluation of the scheme shall be carried out every five years with a view to ensuring that members contribute one half of the cost of the scheme subject to a minimum contribution of 5%.

7.4. Notwithstanding the provisions of sub-paragraphs 7.1. and 7.2. a member may, subject to the limitations set out below, elect to make additional voluntary contributions in order to increase the benefits payable to him under this scheme.

The limitations are as follows:--

(a) the total contribution payable by the member in any year shall not exceed 15% of his remuneration from the Commission in that year, and

(b) where any part of the scheme is approved by the Revenue Commissioners under section 222 or section 229 of the Income Tax Act, 1967 , or under both sections as provided under paragraph 20, the additional voluntary contributions shall be of an amount that will not cause the member's benefits to exceed the maximum amounts approvable by the Revenue Commissioners under the appropriate legislation.

7.5. No change in a member's benefits or contributions will be made except on the anniversary of the Commencement Date of the scheme each year and unless there is a change in his pension of at least ten pounds.

7.6. No contributions will be payable by a member after 31st March immediately preceding his cessation of membership.

7.7. Contributions will be deducted at source.

8. Pensionable Service

8.1. Pensionable service means and shall include all permanent and continuous whole-time service with the Commission after the Commencement Date and in respect of which contributions have been paid, except that service in respect of which no contributions are payable under paragraph 7.6. shall be regarded as pensionable service.

8.2. Employees of the Commission who opt to join the scheme may reckon as pensionable service the full number of years of continuous, whole-time service completed with the Commission before the Commencement Date.

8.3. Fractions of a year shall be disregarded for the purpose of computing benefits but members may remain in membership beyond the normal retiring age for a period of not more than three calendar months if their services are retained by the Commission and if by so remaining an additional year's pensionable service may be completed.

9. Pensions

9.1. A member who has completed 10 years' pensionable service and who retires on attaining the age of 65 years or who retires or is retired before reaching the age of 65 owing to his having become incapable of performing his duties by reason of infirmity of mind or body which, in the opinion of the Commission is likely to be permanent shall be eligible to receive a pension of an amount per annum calculated at the rate of 1/80th of his retiring salary for each year of pensionable service, subject to a maximum of 40/80ths.

9.2. The Commission may, at its discretion, pay a supplementary pension to an insured member who at the date of his retirement--

9.2.1. was compulsorily insured under the Social Welfare Acts for benefits including old age contributory pension or

9.2.2. was a voluntary contributor under the Social Welfare Acts for benefits including old age contributory pension or

9.2.3. was insured under the British National Insurance Acts.

9.3. The supplementary pension shall not exceed the difference between the pension payable to such insured member and the pension that would have been payable to him if he had not been an insured member.

9.4. The supplementary pension may be paid in respect of any period or periods after retirement during which the pensioner--

9.4.1. is under 70 years of age, and

9.4.2. is not employed, and

9.4.3. is not eligible to receive disability benefit or unemployment benefit under the Social Welfare Acts, and

9.4.3.1. is not eligible to receive sickness benefit or unemployment benefit or retirement pension under the British National Insurance Acts, or

9.4.4. is over 70 years of age, and

9.4.5. is not eligible to receive an old age contributory pension for the sole reason that less than 156 contributions were paid by or credited to him while he was compulsorily insured under the Social Welfare Acts, and

9.4.6. is not eligible to receive sickness benefit or unemployment benefit or retirement pension under the British National Insurance Acts.

9.5. A supplementary pension shall not be paid to any member who has failed to become or to continue as a voluntary contributor under the Social Welfare Acts, whenever he was eligible to do so after the date of his entry to this scheme, provided that this condition shall not apply to a person who, at the time he was eligible to become, or was, a voluntary contributor under the Social Welfare Acts, became insurable under the British National Insurance Acts.

9.6. Pensions payable under the scheme shall be paid monthly in advance and shall continue throughout the life of the member. If, however, the member dies within the period of 5 years from the commencement of his pension, payments equal to the present value of the unpaid balance of 5 years' instalments of pension shall be paid to his estate or dependants, as the Commission in its discretion, shall decide.

9.7. A member may give up part of his pension in order to provide a pension for his wife or other dependant. Such a pension will commence after his death and will be payable as long as the chosen dependant is alive. The amount of the dependant's pension must not be more than the pension retained by the member.

10. Gratuities

10.1. A member who has completed 10 years' pensionable service and who retires on reaching age 65 or who retires or is retired before attaining the age of 65 years owing to his having become incapable of performing his duties by reason of infirmity of mind or body which, in the opinion of the Commission, is likely to be permanent shall be eligible to receive a gratuity at the rate of 1/30th of retiring salary for each year of pensionable service, subject to a maximum of 45/30ths. If a member has completed less than 10 years' pensionable service and retires or is retired because of ill-health, he shall be eligible to receive a gratuity of l/12th of retiring salary for each year of pensionable serivce.

10.2. If a member who retires or is retired because of ill-health is reappointed to the staff of the Commission before attaining the age of 65 years, and has been awarded a pension and gratuity or gratuity only on initial retirement, pension, where payable, shall be cancelled on his reappointment and his previous pensionable service shall be reckoned for the purposes of calculating superannuation subsequently but the amount of any gratuity awarded on eventual retirement or death or payment in accordance with sub-paragraph 13.1. or 13.2. shall be reduced by the amount of the gratuity paid to him on initial retirement.

11. Death Gratuity

11.1. If a member who has completed 5 years' pensionable service dies while serving, his legal personal representatives shall be eligible to receive a gratuity equal to whichever is the greater of--

(a) his retiring salary, or

(b) l/30th of his retiring salary for each completed year of pensionable service subject to a maximum of 45/30ths.

11.2. If a former member who has been granted a pension and a gratuity dies and the total received and receivable by him and by his estate or dependants on foot of the pension and gratuity is less than the gratuity which could have been granted to his legal personal representatives if he had died on the date of his retirement, his legal personal representatives shall be eligible to recieve a gratuity equal to the deficiency.

12. Marriage Gratuity

12.1. A female member who retires on marriage and has completed five years' pensionable service shall be eligible to receive a gratuity equal to l/12th of her retiring salary for each year of pensionable service, subject to a maximum of 12/12ths.

12.2. If a member who retires on marriage becomes a widow and is re-appointed to the staff of the Commission, her previous pensionable service shall be reckoned for subsequent superannuation but the amount of any payment made to her under sub-paragraph 12.1. shall be deducted from any award payable on retirement or death or in accordance with sub-paragraphs 13.1. or 13.2.

13. Return of Contributions

13.1. A member whose membership ceases because of redundancy and who is not eligible to recieve a pension or a gratuity under this scheme shall have all his contributions returned to him less an amount equal to any tax liability payable in respect of such returned contributions. Alternatively, the member may elect to receive benefits at age 65 based on all contributions made on his behalf prior to cessation of membership.

13.2. A member whose membership ceases for any other reason and who is not eligible to receive a pension or gratuity under this scheme, shall subject to the provisions of sub-paragraph 13.4. be eligible to have his contributions returned to him less an amount equal to any tax liability payable in respect of such returned contributions.

13.3. Where a member whose contributions have been returned to him under sub-paragraph 13.1. is re-employed by the Commission in a pensionable position, his previous pensionable service may be reckoned for the purposes of calculating superannuation subsequently, provided he refunds to the Commission the amount of the contributions paid to him together with compound interest on such amount at the rate of 3 per cent per annum with half-yearly rests from the date of payment to him. The Commission may, at its discretion, agree to accept such refunds by instalments.

13.4. A member who is dismissed or resigns or otherwise ceases to hold employment in consequence of an offence of a fraudulent character or of misconduct shall forfeit all claim to any benefits under the scheme and his contributions shall not be repayable to him. The Commission will be entitled to recoup out of such contributions the amount of any loss which it had incurred as a result of such offence or misconduct provided that in the case of any such member the Commission having recouped any financial loss incurred through such offence or misconduct may, if it considers that the circumstances of the case justify it, pay to him or to his legal personal representatives, a sum equal to the amount of all his contributions under the scheme less any amount so recouped by the Commission, or to any part thereof as the Commission shall think fit.

13.5. In the case of a member who is insured under the British National Insurance Acts but who is contracted out for the purposes of graduated benefits under those Acts, the Commission may, where that member ceases to be a member while employed in the United Kingdom--

13.5.1. pay to the occupational scheme covering that person's new employment a sum not exceeding the amount of the contributions by both the member and the Commission during the period of contracted out employment with the Commission, or

13.5.2. make a "payment in lieu" to the British National Insurance Fund in respect of the period of contracted out employment with the Commission.

13.6. When the Commission makes a payment under paragraph 13.5.1. or 13.5.2., it shall recover one-half of such payment from any refund of contributions due to the member under paragraph 13.

13.7. Any refund of contributions due to a member under paragraph 13 shall be reduced by the amount of any tax liability in respect of such refund.

14. Assignments

A pension under this scheme may not be assigned or charged. If the pensioner becomes incapable of giving a receipt for payments due, the Commission shall have discretion to make such payments in whole or in part to such persons, including the authorities of any institution having care of the pensioner, as the Commission thinks fit, and the Commission shall be discharged from all liability in respect of any sum so paid.

15. Suspension of Pension

If a pensioner under this scheme receives payments in respect of employment by the Commission or by any person or firm resident in the State and associated with or directly or indirectly controlled by the Commission, no more of the pension shall be paid for any period of receipt of the payment as may be specified by the Commission than so much as, with the payment, equals the remuneration which the person would have recieved in respect of that period it during it, he

(a) held the position in which he served on the last day of his pensionable service, but

(b) was remunerated at the rate of remuneration of which he was in receipt on that date (including the money values of apartments, rations or other perquisites in kind) subject however, in case changes have taken place (or, if the position has ceased to exist would have taken place if it had not ceased to exist), in that rate to treating that rate as being varied by taking account of so much of those changes as may be specified by the Commission.

16. Declarations

Payments of pension under this scheme shall be subject to the making by the pensioner of a declaration in such form and at such times as the Commission may require.

17. Declarations

Where a person eligible for or in receipt of a pension or gratuity or both under this scheme, is dealt with under the Probation of Offenders Act, 1907, or convicted of an offence which involved fraud or dishonesty and resulted in a financial loss to the Commission, the Commission may, if it so thinks fit, deduct a sum, not exceeding the financial loss it suffered, from the pension or gratuity and may, if it so thinks fit, apply the whole or part of the sum deducted in making good that financial loss.

18. Appeals

18.1. If a member is aggrieved by the failure or refusal of the Commission to make an award under this scheme or by the amount of any award made, he may appeal to the Minister for Agriculture and Fisheries who shall refer the dispute to the Minister for Finance whose decision shall be final.

18.2. An appeal against a failure to make an award shall be made within eight months after the occasion in respect of which the award is claimed and any other appeal shall be made within six months after the decision to which it relates.

19. Amendment of Discontinuance of Scheme

The Commission reserves the right to amend or discontinue the scheme at any time subject to the joint approval of the Minister for Agriculture and Fisheries and the Minister for Finance. Benefits secured for a member prior to the date of amendment or discontinuance will not be affected.

20. Insurance

The Commission is hereby authorised to arrange for the setting up of insured arrangements to be approved by the Revenue Commissioners if so desired by the Commission underSection 222 or Section 229 of the Income Tax Act, 1967 or under both sections, to secure all or some of the benefits provided by the scheme.

Present when the Seal of the Pigs and Bacon Commission was affixed hereto:

REDMOND GALLAGHER,

Chairman, 36 Upper Mount Street, Dublin 2.

Dated this 13th October, 1970.

Given under my Official Seal this 8th day of July, 1971.

JAMES GIBBONS,

Minister for Agriculture and Fisheries.

I concur in the approval of the foregoing Scheme.

GIVEN under my Official Seal this 8th day of July, 1971.

SEOIRSE Ó COLLA,

Minister for Finance.