Dáil Éireann Debate, Tuesday - 16 December 2025
389. Deputy John Paul O'Shea asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation his views on a matter (details supplied); and if he will make a statement on the matter. [72181/25]
Amharc ar fhreagraAn occupational supplementary pension (OSP) may be payable to an individual in receipt of an integrated public service pension, where they meet the following criteria as set out in Circular 12/2024 "Arrangements for Occupational Supplementary Pensions (OSP)":
(i) The individual must be retired and have reached Minimum Pension Age, or retired on grounds of ill-health,
(ii) The individual must have been a member of a Pre-existing Public Service Pension Scheme, the pension benefits payable in respect of such membership must have been integrated with the social insurance system and the pension scheme must provide for payment of an OSP,
(iii) The individual must not be engaged in full-time paid employment, and the individual must not be self-employed,
(iv) The individual must be in receipt of an overall pension package (Occupational Pension and Relevant Benefit, where appropriate) that is less than the Occupational Pension which would have been payable, had the Occupational Pension not been integrated,
(v) Where the individual is:
a. Below the State Pension Age, they must
i. not have claimed any Relevant Benefit or
ii. where a Relevant Benefit has been claimed, have not qualified for such a Relevant Benefit or have qualified for a Relevant Benefit at a rate that is less than the maximum rate of the State Pension Contributory (SPC)
b. At or above the State Pension Age, they must not qualify for any Relevant Benefit, or fail to qualify for any Relevant Benefit at the maximum rate of the SPC
(vi) The individual’s failure to qualify for a Relevant Benefit, as set out at (v) above, must be due to causes outside of their control.
As per criteria iii) where an individual is self-employed in any capacity, including farming, they are not eligible for an OSP. Please note that this policy applied prior to the release of Circular 12/2024, and was not a policy change.
Please also be aware that the OSP does not seek to make up the difference between the actual social insurance benefits in payment/ payable and the value of the maximum rate of State Pension (Contributary). The OSP makes up the difference between, the occupational pension payable to an individual, combined with the SPC or other Relevant Benefits payable; and the equivalent non-integrated Occupational Pension, which is notionally calculated. The OSP payable is capped at the maximum rate of SPC and is reduced pro-rata where the individual is employed part-time. However, please note that any form of self-employment is deemed to be full-time employment for the purposes of OSP.
