Michael Ring (Mayo, Fine Gael)
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Question 78: To ask the Minister for Finance if persons in permanent part-time employment have to pay the pension levy. [21963/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Qualifying public servants are liable to pay the pension-related deduction whether they are permanent or temporary, and whether they are full-time or part-time. Section 2, subsection (1) of the Financial Emergency Measures in the Public Interest Act 2009 sets out the basis of qualification for liability to the deduction.

I should point out that the amended rates and bands, effective from 1 May 2009, mean that in future earnings up to €15,000 will be exempt from the deduction.