Further to earlier post on Statements made on 10 June 2025 regarding possible pension errors
Clarification in respect of pensioners who had workshared:
Some civil service pensioners who had workshared and had been in receipt of a pensionable allowance may have had the value of their allowance underestimated when their pension was initially calculated.
The miscalculation arose largely due to technical issues in applying the terms of Circular 10 of 2008 (link posted below). The terms of that Circular were backdated to 1 April 2004. The miscalculation potentially pre-dates the establishment of the NSSO by several years. Almost half of the roughly 13,000 cases to be reviewed fall into the pre-NSSO category. This means that, for those cases, the NSSO will likely need to liaise with the Government Departments and Offices who carried out the pension calculation for the individuals when they retired.
The NSSO is reviewing the individual cases as a matter of priority. You will appreciate that it is a big task and may take some time. No action is required on the part of pensioners.
Not necessarily all worksharers who had allowances will be affected. There is no indication that anyone in this category has been overpaid. Members can be assured that anyone who is due arrears will be paid in due course.
Clarification in respect of pensioners who retired as senior civil servants :
The NSSO has identified a small number of pensioners who retired as senior civil servants who have an undischarged liability for Chargeable Excess Tax (CET). Each pensioner will be contacted individually by the NSSO. It is unlikely that anyone who retired before 2017 is affected. CET is complex, with many variable factors depending, among other factors, on a number of key dates. A link to a Revenue publication is posted for reference.
It is understood that Circular 7/2018 on Recovery of Overpayments does not apply – CET is a tax issue, not a payment issue.
The RCPSA will be contacting the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation and the Office of the Revenue Commissioners to urge that those affected by this issue are fully consulted regarding the appropriate timing and scheduling of the payment of any tax due, taking fully into account the age and personal circumstances of the individuals.