Superannuation

The Local Government Superannuation Scheme (LGSS) applies to staff who are employed in a pensionable capacity by local authorities and certain Health Corporate Bodies. It is a defined benefit scheme and contributions are payable by members by way of deduction from salary/wages. The rate of contributions and superannuation benefits payable are covered under the legislative provisions of the Local Government (Superannuation) (Consolidation) Scheme, 1998 (S.I. 455 of 1998) as subsequently amended. In general, the benefits include lump sum/pension/death gratuity in the case of death in service and dependants benefits where the deceased was a member of the appropriate Schemes.

The costs incurred in the payment of any superannuation benefits under the LGSS are financed on a “pay as you go” basis under the budgetary requirements of the employing authorities.

Queries relating to the LGSS should be directed to the relevant local authority or Health Corporate Body in the first instance.

The provisions of the LGSS are not applicable to local authority staff who are deemed to be “new entrants” under the Public Service Pension (Single Scheme and other Provisions) Act 2012. They are pensionable under the Single Public Sector Pension Scheme which is overseen by the Department of Public Expenditure and Reform.

This department provides guidance/support on a continuous basis to Local Government pensions administrators to assist in the accurate interpretation of the provisions of the LGSS. In addition, this department provides direct superannuation training to pensions practitioners in the form of training seminars/workshops organised on a regional basis. Similar training is provided to the staff assigned to the pensions unit in the Payroll and Superannuation Shared Services Centre (MyPay) in Laois Co Council.

This department is responsible for the circulation of information to local authorities and agencies under the department’s remit in relation to changes/developments in public sector pensions policy generally, as notified by the Department of Public Expenditure and Reform.

The Pensions Authority (previously the Pensions Board) was established to oversee the operation of the Pensions Act, 1990. The LGSS must comply with the provisions of the 1990 Act, and take account of any policy changes introduced by the Authority.