Contributions deducted from salary
24 Contributions deducted from salary
The contributions of a member shall be deducted from his salary at each payment of salaries, and paid, without deduction for any purpose to the Board.
The contributions of a permanent employee shall (except as otherwise provided in this Act) be payable on and from the first pay day after the commencement of his employment as a permanent employee or, where he becomes a permanent employee on a pay day, on and from that pay day.
S. 24(3) amended by No. 9400 s. 10.
The contributions of a permanent employee who is a permanent employee at the commencement of the Act shall be payable on and from the first pay day on or after 1 July 1980 and the contributions of a permanent employee who is a permanent employee at a joining date shall be payable on and from the date four months after the joining date.
The contributions of a permanent employee who becomes a member pursuant to section 21(1)(b) shall be payable on and from the first pay day occurring 4 months after the permanent employee becomes a permanent employee.
S. 24(4A) inserted by No. 9978 s. 6(1).
Where any arrears in the contributions of a member come to the notice of the Board and it appears to the Board that the arrears are due solely to the failure of the member's employer to comply with subsection (1), the Board shall send a notice to the member requiring that he make an election under subsection (4B).
S. 24(4B) inserted by No. 9978 s. 6(1).
Upon receipt by a member of a notice sent under subsection (4A), he shall within 30 days notify the Board that he elects to pay the whole or a part or none of the arrears.
S. 24(4C) inserted by No. 9978 s. 6(1).
A member who fails to comply with subsection (4B) shall be regarded as having elected to pay none of the arrears.
S. 24(4D) inserted by No. 9978 s. 6(1).
Upon the making of an election under subsection (4B) the period of service in respect of which arrears are paid shall be taken into account as contributory service for the purpose of calculating benefits.
S. 24(4E) inserted by No. 9978 s. 6(1).
Where a member elects under subsection (4B) to pay the whole or a part of the arrears the Board may permit the arrears to be paid by him in such instalments and at such intervals as the Board approves taking into account the member's circumstances.
S. 24(5) amended by No. 9657 s. 8(1)(a)(b).
Subject to subsection (6), a member who is absent on leave without pay on account of ill-health certified by a medical officer of the Board or with reduced pay shall pay his contributions during or in respect of the period of leave, as for a period of service, without reduction, but the Board may, on his application, permit the contributions falling due during his absence to be paid by him in such smaller sums, and at such periods, as the Board approves.
S. 24(5A) inserted by No. 40/2010 s. 50(1).
A member who is absent without pay on account of parental leave for a period of up to 12 months for each confinement is not required to pay contributions during or in respect of that period of leave.
S. 24(6) substituted by No. 9657 s. 8(2), amended by Nos 10258 s. 10(o)(i), 4/1996 s. 95(a), 37/2007 s. 20, 40/2010 s. 50(2).
A member who is absent on leave without pay, otherwise than on account of ill-health certified by a medical officer of the Board or parental leave for a period of up to 12 months for each confinement, may in respect of the period of the leave elect—
to pay no contributions under this Act;
S. 24(6)(b) amended by No. 4/1996 s. 95(b).
to pay contributions at half the rate of the contributions which would be payable by the member if he had not taken the leave and had continued to work at the salary payable to him on the date at which the leave commences or at such other rate as is first determined by an actuary after the commencement of section 95(b) of the Superannuation Acts (Amendment) Act 1996 and thereafter during an actuarial investigation under section 18 and which is specified in the actuary's report; or
to pay contributions at three and one-half times the rate of contributions which would be payable by him if he had not taken the leave and had continued to work at the salary payable to him on the date on which the leave commences.
S. 24(6A) inserted by No. 9657 s. 8(2).
An election under subsection (6) is of no effect unless—
S. 24(6A)(a) amended by No. 49/1992 s. 85(a).
it is made in writing; and
it is made not later than one month from the date on which the leave commences; and
S. 24(6A)(c) amended by Nos 49/1992 s. 85(b), 4/1996 s. 92(2)(a).
it is accompanied by a sum equivalent to the total of all contributions payable throughout the period of the leave in accordance with the election, but the Board may on the application of that person permit the contributions payable in accordance with the election during his absence to be paid by him in such smaller sums and at such periods as the Board determines.
S. 24(6A)(d) inserted by No. 49/1992 s. 85(b), repealed by No. 4/1996 s. 92(2)(b).
* * * * *
S. 24(6B) inserted by No. 9657 s. 8(2).
An election under subsection (6) shall be deemed to have taken effect on the date on which the leave commences.
S. 24(6C) inserted by No. 9657 s. 8(2), amended by No. 40/2010 s. 50(3).
A member who is absent on leave without pay, otherwise than on account of ill-health or parental leave for a period of up to 12 months for each confinement, and who does not before the expiration of one month from the date on which the leave commences make an election under subsection (6) shall for the purposes of this Act be regarded as having made an election under paragraph (a) of that subsection.
S. 24(6D) inserted by No. 9657 s. 8(2).
Where a person who makes or is deemed to have made an election under paragraph (a) of subsection (6) dies or becomes disabled more than one month after the leave commences but before the end of the leave, and the death or disability is not a death or disability to which subsection (6E) applies, benefits shall be payable under this Act to the persons who would but for the taking of the leave have been entitled to benefits on the death or disablement of the member and the benefits shall be calculated as though the member had voluntarily resigned from his employment on the date of his death or disablement.
S. 24(6E) inserted by No. 9657 s. 8(2), amended by No. 10258 s. 10(o)(ii).
Where—
a person makes or is deemed to have made an election under paragraph (a) of subsection (6) and more than one month after the leave commences but before the end of the period for which he was granted leave retires on the ground of disability or dies;
the person applies for a benefit under this Act in consequence of his retirement on the ground of disability or the persons who would but for the taking of the leave have been entitled to benefits on the member's death apply for benefits under this Act in consequence of his death; and
the Board considers that the major cause of his disability or death is an impairment which originated before the taking of the leave or during the period of one month after the date on which the leave commences—
benefits shall be payable to the person or persons under this Act in respect of the member's death or retirement on the ground of disability and, subject to section 55(6), the benefits shall be calculated as though the death or retirement of the member took place on the day the member commenced leave without pay.
S. 24(6F) inserted by No. 9657 s. 8(2).
Where a member makes an election under paragraph (b) of subsection (6) he shall have the same entitlements to benefits under this Act as he would have had if he had paid contributions at the rate which would have been payable by him if he had not taken the leave and had continued to work at the salary payable to him on the date on which the leave commences, but for the purpose of calculating those benefits the period of the leave shall not be taken into account when calculating the total period of his service.
S. 24(6G) inserted by No. 9657 s. 8(2).
Where a member makes an election under paragraph (c) of subsection (6), the period of the leave shall be taken into account when determining the period of the member's service for the purpose of calculating benefits under this Act.
S. 24(6H) inserted by No. 9657 s. 8(2), substituted by No. 10258 s. 10(o)(iii).
If a member who has made an election under subsection (6)(b) resigns—
during the period of leave; or
before the expiration of 12 months after returning to duty from the leave of absence—
the contributions paid by the member in consequence of the election shall be disregarded in determining any amount refundable to the member under section 37.
S. 24(6J) inserted by No. 10258 s. 10(o)(iii).
If a member who has made an election under subsection (6)(c) resigns—
during the period of leave; or
before the expiration of 12 months after returning to duty from the leave of absence—
one-seventh of the contributions paid by the member in consequence of the election shall be disregarded in determining any amount refundable to the member under section 37.
S. 24(6K) inserted by No. 10258 S. 10(o)(iii).
If a member who has made an election under subsection (6)(c) subsequently is retrenched—
two-sevenths of the contributions paid by the member in consequence of the election shall be taken into account in calculating benefit entitlements under this Act; and
five-sevenths of the contributions paid by the member in consequence of the election shall be refunded to the member as an additional benefit.
S. 24(7) inserted by No. 9478 s. 5.
Where pursuant to section 21(1A) the Board has, on the application of a permanent employee, extended a period of election specified in section 21(1), the contributions of the employee shall be payable on and from the first pay day on or after the day one month after the last day of the period of election.
S. 24A inserted by No. 78/2004 s. 13.
This Act’s bill:Second reading speech
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