John McGuinness (Carlow-Kilkenny, Fianna Fail)
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371. To ask the Tánaiste and Minister for Justice and Equality if the pension levy is applied to each hour a prison officer works; if hours worked as overtime are considered as pensionable; his views on whether the hours of overtime should be exempt from the levy; and if he will make a statement on the matter. [12878/18]

Charles Flanagan (Laois, Fine Gael)
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I can the inform the Deputy that the Pension Related Deduction was introduced in the Financial Emergency Measures in the Public Interest Act 2009. It is due on all remuneration payable to public servants. Remuneration is defined in the 2009 Act as 'emoluments to which Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 applies or is applied and payable by or on behalf of a public service body to a public servant for his or her services as a public servant'. This definition includes non-pensionable pay, including overtime, acting-up allowances and benefit-in-kind. This is a provision of the FEMPI legislation and applies to all public servants it is not open to the Irish Prison Service to exempt prison officers from its provisions.

Overtime payments to public servants (or Annualised Hours in the case of prison officers) are not pensionable under the rules of the Civil Service Superannuation Scheme.

I can advise the Deputy that under the terms of the Public Service Pay and Pensions Act, 2017, the Pension-Related Deduction will be replaced by an Additional Superannuation Contribution from 2019 onwards. Under Section 32(1) of the 2017 Act, this contribution will be in respect of 'pensionable pay' only.