Mr. Tim Duggan:

Six percent of €1,000, which is the person's income, is €60. That €60 is put into the person's pot and deducted from their net pay, so that €600 becomes €540. That is what they would be paid in net terms, and their pot would become €80, comprising €60 from the person and one third of that, or €20, from the State. That is a pot of €80 and a net income of €540.

A person who is in an occupational scheme that attracts tax relief and who is earning €1,000 a week would have to put €80 from their pay into their pot.