Benefits

Teachers contributing 5% of gross salary and allowances to the Superannuation Scheme are providing for one of the following:
  • payment of a pension and lump sum on retirement; or
  • payment of a disability pension and lump sum in the case of early retirement on the grounds of ill-health; or
  • payment of a lump sum to the estate of a teacher who dies in service (death gratuity); or
  • entitlement, in certain circumstances, to a deferred pension and lump sum at age 60; or
  • entitlement to transfer pension rights to an organization participating in the Transfer Scheme.

Membership of the Spouses' and Children's Pension Scheme provides for an additional benefit:

  • the payment of a pension to a surviving spouse and/or eligible children following death (either in service or following retirement).

Compulsory Retirement

The following sections are applicable only to teachers in service prior to 1 April, 2004 who have not broken service and become new entrants under the terms of DES Circular 10/04 New Entrants to Employment from 1 April 2004:- Raising the minimum pension age to 65. Abolition of the maximum age for retirement

Pension and lump sum are paid to a teacher when s/he retires on compulsory grounds, i.e. on reaching the age of 65 years.*

Teachers who came into the service since 1 September 1979 are required to retire on 31 August following their 65th birthday.

However, teachers in service on 31 August 1979 whose 65th birthday falls in the months of July or August may continue teaching up to the end of the school year following their 66th birthday.

Teachers who are due to retire on compulsory grounds are not required to give three months' notice to their boards of management. However, most teachers do notify their boards of management of their intention to retire.

* New entrants to the public service - after 1 April, 2004 - are not obliged to retire on age grounds. See Section 2 of the Public Service Superannuation (Misc. Provisions) Act, 2004. See also DES Circular 10/04.

Voluntary Retirement

  • Teachers may retire voluntarily and be awarded a pension and lump sum provided they have given at least 35 years of pensionable service and have also reached the age of 55 years;
  • Teachers who have given at least five years of pensionable service may retire, with a pension and lump sum on or after reaching their 60th birthday.
  • Teachers who retire voluntarily are required by the terms of their contracts to give three months' notice to the board of management and one month's notice to the Inspector.

Preserved Benefits

The following is a summary of the scheme of preserved pension benefits:

  • If a national teacher resigns voluntarily from the service, but without immediate entitlement to a pension and lump sum, s/he may preserve her/his pension rights provided s/he has at least two years of pensionable service. This means that if pension contributions are not withdrawn, an annual pension and lump sum will become payable when the teacher reaches 60 years of age following application to the Department of Education and Skills.
  • Pension and lump sum will be calculated as for compulsory and voluntary retirement. Furthermore, for calculation purposes, retiring salary will be determined with reference to the salary scales in operation at the time the teacher reaches 60 years of age.
  • Preserved benefit applies only where some pensionable teaching service is given after 30 June 1977. Teachers who are entitled to a preserved pension and lump sum should apply three months prior to their 60th birthday, to the Department of Education and Skills to claim benefit.
  • Where a teacher, having left the service with entitlement to preserved benefits dies before reaching 60 years of age, a preserved death gratuity is payable to her/his legal personal representative on application to the Department. Letters of Administration or Grant of Probate of Will must be produced. The preserved death gratuity will be based on the teacher's pensionable service only (i.e. the minimum of one year’s annual salary that applies in the case of death in service will not apply). For calculation purposes 'retiring salary' is updated to its equivalent value at the date of the teacher’s death.
  • Should the teacher have been a member of the Spouses' and Children's Pension Scheme, benefit may be payable in accordance with the terms of the scheme. The spouse's and/or children's pension will be based on the teacher's actual pensionable service only.
  • Due to the adoption of Circular 10/04 the superannuation terms for new entrants to the public service appointed on or after 1 April 2004 have changed. 

Application Procedures

Application forms for the payment of pension and lump sum are automatically forwarded by the Department of Education and Skills to teachers due to retire on compulsory grounds. For other categories of retirement an application form must be requested from the Pensions Section of the Department of Education and Skills.

Completed applications forms should be returned to the Department, (Primary Pensions Section, Athlone, Co. Westmeath), six to eight weeks in advance of the effective date of retirement, in order to ensure payment of the pension and lump sum on retirement.

Teachers retiring at the end of the school year should date their retirement effective from 31 August in order to ensure payment of full salary for the months of July and August.

Issuing of Lump Sun and Pension

Teachers are strongly advised to complete and return, without delay, the relevant documentation which is issued in connection with retirement.

Lump sum is normally be issued by the Department of Education and Skills within one month of retirement.

The following documentation issued to a teacher approximately one week before the lump sum is issued:

  1. A statement of the benefits being paid and a pension number.
  2. Pension Declaration Form. This declaration must be returned to the Office of the Pay Master General (PMG) which issues pensions. The first pension cheque will not be issued until this form is returned. Normally the first pension cheque will be issued in October and will contain any arrears of pension due.
  3. A form for claiming a rebate of income tax in respect of deductions (if any) for outstanding contributions to the Spouses' and Children's scheme.
  4. A general information leaflet.
  5. An application form for membership of the Retired Teachers' Association.
  6. An application form to authorise, if desired, the payment of pension directly to a bank or building society account through the Paypath System.

Pension cheques are issued monthly and arrive on the last day of the month.

VHI contributions can be deducted directly from retired teachers' pensions. However, the Group Scheme for retired teachers operates on a calendar year basis and accordingly retired teachers should contact VHI and arrange direct payment of premiums for the period during their retirement date and the renewal date of the retired teachers' scheme which is 1 January.

Transferability of Superannuation Rights

Local Government and Civil Service Transfer Schemes

Members of the Primary Teachers' and Secondary Teachers' Superannuation Schemes are now approved for participation in the Civil Service Transfer Scheme and the Local Government Transfer scheme. This provides for the reckoning by each participating organisation, of earlier pensionable service with any other organization in the transfer network. Under its provision there is a link-up between the Civil Service, the Garda Siochana, the Defence Forces, National and Secondary Teachers and over 110 participating bodies, the vast majority of which are in the public sector.

Accordingly, teachers who have given service in another organisation should contact the Pensions Section of the Department of Education and Skills to enable the relevant service to be transferred.

In addition, both schemes make provision for the payment, on a transfer value basis only, of a once-off lump sum to organisations outside the network, provided that certain conditions are met.

Pension Credit

Teachers retiring on pension may be eligible to have the pensionable service with which they are credited increased under the following schemes:-

Marriage Ban

Service given by married female teachers while the marriage ban was in force will be reckoned for pension purposes. The marriage ban was lifted with effect from 1 July 1958. The concession will apply in the case of period(s) of service which, but for the operation of the marriage ban, would be regarded as pensionable service.

Refund of Marriage Gratuity

Women teachers in pensionable service who received a marriage gratuity under the National Teachers' Superannuation Scheme, and who subsequently returned to service, must repay the marriage gratuity if they wish to have the service given prior to receipt of the marriage gratuity credited for the purposes of calculating pension and lump sum.

Teachers who received their gratuities after 30 June 1958 must repay the gratuity with compound interest of 5%. (No interest is payable on gratuities received prior to 1 July 1958). The refunding of the marriage gratuity is strongly advised. Details of the scheme are available from the Primary Pensions Section, Department of Education and Skills.

Retired Teachers' and Children's Allowance

Retired teachers and widows with eligible children are entitled to children's allowances on the same basis as serving teachers.

Teachers' Estates

Payment of lump sum to the estate of a teacher who dies in service

Where a teacher dies in pensionable service, a death gratuity is payable to the teacher's legal representative on production to the Department of Education and Skills of Letters of Administration or Grant of Probate of Will.

The gratuity will be the greater of (i) one year's pensionable salary and allowances at the rate applicable at the date of death of the teacher, or (ii) 3/80ths of the annual rate of pensionable salary multiplied by the length of pensionable service.*

* Where a teacher dies in service pensionable service is made up of actual service plus added years, similar to the calculation for disability retirement

Procedures which should be undertaken following the death of a teacher

As soon as is convenient, notify the Pensions Section of Department of Education and Skills, asking for a declaration of monies due to the estate by way of death gratuity, and balance of salary and allowances. Details of monies due from other sources should also be sought for inclusion in the total estate.

If the teacher has made a will, an extraction of a Grant of Probate of the will should be sought, at the nearest Probate Office, or at the Central Probate Office, Four Courts, Dublin 7. If a will has not been made an extraction of a grant of Letters of Administration should similarly be sought. An extraction of a Grant of Probate, or Letters of Administration, may be obtained for a small fee, if reference to a solicitor is not desired.

Teachers may contact The Central Probate Office, First Floor, 15-24 Phoenix St North, Smithfield, Dublin 7. Tel 888 6343.

Everybody is strongly advised to make a will, since this would obviate inconvenience and possible dispute, leading to a sale of property and goods. It is also recommended that both husband and wife should make separate wills.

When making a will the declaration should be as simple and unambiguous as possible and should be witnessed by two persons. The will should also declare the identity of an executor, or possibly two executors. For obvious reasons, at least one executor should be younger than the person making the will.

There are District Probate Registry Offices in the following areas:
Castlebar, Cavan, Clonmel, Cork, Dundalk, Galway, Kilkenny, Lifford, Limerick, Mullingar, Sligo, Tralee, Waterford, Wexford.

Summary of Procedures to be adopted on the Death of a Teacher or Spouse of a Teacher

1. INTO Death Grant

(Paid to a member on the death of her/his spouse or to the estate of a member who dies).

Request an application form from Branch Secretary or Head Office.

2. Seek from the Department of Education and Skills:

  • Details of death gratuity and other monies due;
  • Application form for Spouse's and Children's Pension (if applicable);
  • Application form for children’s allowances for any eligible dependent children.

3. Social Welfare Widows/Widowers Contributory Pension

Claim forms are available from all Social Welfare offices.

4. Voluntary Health Insurance

If VHI contributions were deducted from the deceased teacher’s salary it will be necessary to contact VHI to make alternative arrangements.

5. Income Tax

Notify Inspector of Taxes for Public Departments.

6. Will

Probate will or take out Letters of Administration. 

Retirement Planning Seminars

Retirement Planning Seminars, open to teachers approaching retirement and their partners, are organised each year by the INTO.

The programme includes:

  • A Healthy Lifestyle
  • Social Welfare Entitlements
  • Superannuation
  • Making the Most of Your Investments
  • Income Tax
  • Wills & Inheritance Tax
  • Retired Teachers' Association
  • Budgeting for Retirement
  • Handling the Lifestyle Change

The seminars are run over one and half days, ie, Friday and half day Saturday. The Department of Education and Skills allows teachers to absent themselves from school on the Friday in order to attend the seminar. Prior approval of the board of management is required.

Details and application forms are published in InTouch magazine on a regular basis.

Retired Teachers' Association

Retired teachers are strongly advised to join the Retired Teachers' Association (RTA).

A membership application form is enclosed with the documentation issued by the Department of Education and Skills prior to retirement, or can be obtained directly from the National Secretary.

The National Secretary of the RTA is Denis Desmond. Phone (01) 245 4130.

Members of the RTA are asked to quote their PPS number and telephone number on all correspondence.

Contacting the Department of Education and Skills

Queries regarding teachers' pensions are dealt with in the Primary Pensions Section, Department of Education and Skills, Cornamaddy, Athlone, Co. Westmeath. Tel: 01-8734700 or (0906) 483993.

Pension cheques are issued from the Department of Education and Skills offices in Athlone.