Voluntary Mutual Pension Scheme
Voluntary Mutual Pension Scheme Önkéntes Kölcsönös Kiegészítő Nyugdíjpénztár Coverage Voluntary insurance Persons above the age of 16 with taxable income. Private and public sector employees through p
Old Age Allowance
Old Age Allowance Időskorúak járadéka Coverage Destitute elderly persons who have reached the standard retirement age, but are not eligible for a pension from the social insurance pension scheme . Cer
Public Sector Occupational Pension Schemes
Single Public Service Pension Scheme ‘Single Scheme’ Coverage Mandatory insurance Any public servant who joined the public service for the first time on or after 01/01/2013 and is working in a pension
Private Sector Occupational Pension Schemes
Private Sector Occupational Pension Schemes Coverage Voluntary insurance Employers are not obligated to offer a private sector occupational pension scheme, and whether membership of the schemes is vol
Ireland
The Irish Old Age Security System in 2020 By Elaine Dewhurst, University of Manchester 1 The evolution of pension provision in Ireland has followed a rather traditional trajectory with original provis
Personal Retirement Savings Account (PRSA)
Personal Retirement Savings Account (PRSA) Coverage Voluntary insurance Anyone can join a PRSA regardless of their employment or other status. A PRSA is a scheme which employers must provide mandatori
Retirement Annuity Contract (RAC)
Retirement Annuity Contract (RAC) Coverage Voluntary insurance RACs are generally available to all persons who have or have had, at some stage, ‘relevant earnings’ including non-pensionable employment
State Pension (Contributory)
State Pension (Contributory) Coverage Mandatory insurance All persons over the age of 16 who are working must pay PRSI. This includes all employees, whether full-time or part-time, earning EUR 38 or m
Complementary Schemes of Individual Initiative
Complementary Schemes of Individual Initiative Regimes complementares de iniciativa individual Coverage Voluntary participation All persons are eligible, depending on the acceptance by the management
