13/99

To:Principals of Secondary, Community and Comprehensive Schools

Pensionability of Additional Part-Time hour worked by Eligible Part-Time Teachers

  1. As schools will be aware, superannuation contributions are, with effect from 1 August 1998, being deduced by the Department from salary payments made by the Department to all fully qualified teachers who are serving in EPT posts, (Circular 30/98 refers).
  1. However, all service given during the school year by a fully-qualified teacher in an EPT post, including service at the part-time hourly rate, may be reckoned as pensionable service.

As service at the part-time hourly rate is paid for by the school rather than by the Department, such service is not pensionable on a compulsory basis. It is, however, open to a teacher to apply to the Department to pay superannuation contributions in respect of such service.

3.The teacher may apply at retirement to pay the contribution due, in respect of such additional service, on the basis of the part-time hourly rate of pay which is current at the time of retirement.

In this connection, schools are reminded of the importance of maintaining records of the service of teachers.

4.Alternatively, the teacher may apply to pay an annual contribution on the basis of the part-time hourly rate of pay which was current during the school year to which the payment relates. A supply of application forms for the payment of an annual contribution, Forms EPT.ADD, is enclosed.

A teacher who wishes to make an annual contribution in respect of additional part-time service given during the 1998/99 school year must return the completed forms so as to reach the Department not later than 30 September 1999. On receipt of the completed forms, teachers will be notified of the total contribution payable in respect of additional service given during the school year and will then be given 2 months to pay the contribution.

Where payment is not made with 2 months, the option to pay contributions on an annual basis in respect of the 1998/99 School Year will be withdrawn.

  1. A teacher who opts to pay an annual contribution must make pensionable all reckonable service given during the year in question. Where the option is to pay at retirement the teacher may make pensionable such amount of additional part-time service as he/she chooses.
  1. Where the teacher opts to pay at retirement, the rate of contribution due in respect of each hour of additional part-time service will be 6.5% of the Part-time Hourly Rate of pay at retirement.
  1. Where the teacher opts to pay on an annual basis, the rate of contribution due will be based on the Part-time Hourly Rate of pay during the school year in which the service was given an, for each hour of additional part-time service given, will normally be at the rate of 6.5% of the Part-time Hourly Rate of pay in question.

The rate of contribution due in respect of additional part-time service (where the teacher opts to pay on an annual basis) may in certain circumstances come to slightly less than 6.5% of the Part-time Hourly Rate of pay. This is because of the provision for co-ordination of superannuation contributions with Social Welfare Old Age Contributory Pension (OACP).

Normally the provision for co-ordination will have been fully taken up in the collection of the contribution due in respect of the EPT service. However, where the teacher’s EPT pay in respect of a school year falls short of twice the maximum personal rate of OACP, the contribution due in respect of additional part-time service given in that school year will fall to be co-ordinated but only to the extent of the shortfall. (Currently, and since 5 June 1998, twice the maximum personal rate of OACP = £8,661.88).

  1. The amount of additional reckonable hours in any school year may not exceed the difference between wholetime service and EPT service. For this purpose, wholetime service and EPT service will be reckoned over the period of the school year, currently 33.4 weeks, during which schools are required to offer tuition (and during which actual part-time service would be given). Wholetime service will currently be reckoned as 735 hours, (22 hours x 33.4).
  1. Credit for service given in the 1998/99 school year at the Part-time Hourly Rate will be reckoned out of 1148 hours, which is, currently, the hourly equivalent of a year of pensionable service, (52.18 weeks x 22 hours per week = 1148 hours).

Example:

Teacher who gives services for 14 hours per week as an EPT in 1998/99 applies to pay a superannuation contribution, either rat retirement or at the end of the 1998/99 school year, in respect of 280 additional hours served during that year. In this case, the maximum number of additional hours which may be made pensionable is 268 hours, (735 hours less 14 x 33.4). Credit for the additional service will be given of:

268 hours = 0.2334 of a year

1148

10.The contents of this Circular should be brought to the attention of all Eligible Part-time Teachers.

A similar circular will be in future be issued towards the end of each School Year.

11.Enquiries regarding the provisions of this Circular should if at all possible be addressed to the Department, at the address given below, in writing.

Secondary Teachers’ Pensions Section

Department of Education and Science

Cornamaddy

Athlone

Phone calls, where required, should be made to 0902-74621 or 01-8734700, extensions 3650, 3652, 3654 and should be made between the hours of 10 am and 12 noon each day.

The Department requests the co-operation of teachers in restricting enquiries by phone to the hours specified.

John Feeney

Principal Officer

Pensions Unit

2 June 1999

Form EPT.ADD

Making additional part-time service pensionable

Application by an Eligible Part-time Teacher

to pay an annual contribution in respect of the School Year 1998/99

NB:- Closing Date for receipt of applications is 30 September 1999

PART 1 – to be completed by the teacher

Name

Date of Birth ______PRSI Number ______

Payroll Number ______Registration Number ______

School Name______

______

I have read Circular 13/99 regarding the pensionability of additional part-time service given by teachers in EPT posts.

I am a fully qualified Eligible Part-time Teacher.

I hereby apply to pay a superannuation contribution in respect of additional part-time teaching service given by me during the above school year. I understand that this contribution will be payable by me in late 1999.

Signed ______Date ______

PART 2 – to be completed by the School

School Number ______

Number of EPT hours assigned each week to the

abovenamed, additional to EPT hours, in 1998/99______

Total of part-time teaching hours worked by

abovenamed, additional to EPT hours, in 1998/99______

I certify that the information given above is correct in accordance with the records of the school.

Signed (Principal) ______Date ______

[Please affix School Stamp]

Completed form to be returned by the applicant to: - Secondary Pensions Section,

Department of Education and Science, Cornamaddy, Athlone, County Westmeath