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Sort by: relevance | dateAssistant Principal - Transfer Pricing
The Role Job Description The Assistant Principal plays a key leadership role in Revenue’s compliance functions making a strong contribution to the delivery of Revenue's strategic objectives. Two panels1 may be created from this competition: • Transfer Pricing – Audit and Compliance • Transfer Pricing – International Taxation. Transfer Pricing – Audit and Compliance The Assistant Principal in this role will be responsible for conducting transfer pricing risk assessments and compliance interventions, to include transfer pricing audits. The Assistant Principal will have the capacity to undertake these interventions and the ability to lead and direct a team conducting a number of such interventions. They will be expected to challenge and confront non-compliance in the area of transfer pricing. The Assistant Principal will also provide transfer pricing support and advice to colleagues across operational divisions in Revenue. Transfer Pricing – International Taxation The Assistant Principal in this role will be involved in international transfer pricing matters including resolving transfer pricing-related tax disputes with foreign jurisdictions and assisting in Ireland’s participation in OECD and EU transfer pricing policy developments. The Assistant Principal will be a Competent Authority2 and will have the capacity to resolve Mutual Agreement Procedures (MAPs) and negotiate Advance Pricing Agreements (APAs) and the ability to lead and direct a team in that work. Why Work for Revenue? Making a Difference A career in Revenue is meaningful, varied, challenging and interesting, and can encompass a wide range of activities in the areas of tax and excise, administrative law, and ICT. Revenue staff enjoy rewarding and challenging careers with work ranging from direct engagement with individual taxpayers, businesses, and tax agents; to policy development and analysis; investigative work; legal services; and frontier management to name but a few. Our staff work both independently and as part of a team in a dynamic environment. We offer exciting opportunities to solution-orientated people whose values align with ours to help us be a high performing and responsive tax and customs administration. Learning and Development Revenue recognises the value of investing in its staff and developing their skillsets both to their benefit and to the benefit of our overall capability as an organisation. Revenue provides excellent opportunities for personal and career development, as well as lifelong learning in leadership, management, and technical skills. Equality, Diversity, and Inclusion Revenue is an equal opportunities employer. We recognise and respect the cultural diversity within our workforce, nurturing a culture of dignity and respect for all, with a team dedicated to supporting diversity, inclusion, and wellbeing. Environment We acknowledge our duty within our workplace and to the wider environment. We encourage approaches that reduce our carbon footprint by communicating and managing sustainable practices in our offices, as well as engaging with ‘Green’ Public Procurement policies in securing goods and services. Work-Life Balance In addition to the personal and professional fulfilment of positively impacting on Irish society and the support that Revenue offers its staff in achieving this, other benefits to a career in Revenue include: • Stable employment following a one-year probationary period. • Flexible working hours. • Option to apply for a shorter working week/ year following probation and subject to approval. • Blended working opportunities: while requests for blended working may be facilitated, some on-site attendance will be required in all roles, in line with business needs. Person Specification The Assistant Principal (Transfer Pricing) role is a key management position within Revenue and the Assistant Principals appointed will be expected to make a strong contribution to the continuous development of Revenue’s transfer pricing capacity and capability. Applicants for both panels should have all the abilities required of an Assistant Principal. In particular, they must demonstrate, by reference to specific achievements in their work or academic career to date, that they have a proven record of effective performance and the knowledge required for the role(s) for which they are applying. A description of the Assistant Principal competencies is set out in the Appendix. All applicants must have: • A good technical understanding of transfer pricing and the ability to further develop these skills. • Practical experience of working on, or leading transfer pricing projects such as transfer pricing planning, preparing transfer pricing documentation, benchmarking, transfer pricing audits, transfer pricing dispute prevention or resolution, cross border transfer pricing controversy cases or the valuation of Intellectual Property. • An understanding of how multinational businesses operate from both a legal and commercial perspective and how their transfer pricing policies and/ or tax planning/ tax mitigation strategies impact on risk. • Relevant knowledge and experience of the Irish tax system, law and practice. • Excellent communication, networking and influencing skills. • The ability to work on their own initiative and as part of a team. Responsibilities The Assistant Principal will have responsibility for a wide range of functions, including: General Role Responsibilities (both panels) • Analysis of complex transfer pricing issues • The management of a case base and engaging with taxpayers and tax advisers • Drafting internal Revenue instructions and providing guidance to taxpayers • Interacting with other Revenue managers • Coaching and mentoring of staff and the transfer of skills • Preparing reports and recommendations on issues arising for senior management and demonstrating awareness of strategic issues • Contributing to the effective running of the relevant Transfer Pricing Branch. Transfer Pricing – Audit and Compliance • Appraisal, identification and assessment of transfer pricing risk • Managing and undertaking risk-driven transfer pricing audits and other transfer pricing compliance interventions to protect the Irish corporate tax base • Providing operational transfer pricing support to colleagues in other operational divisions in Revenue. Transfer Pricing - International Taxation • Timely completion of transfer pricing MAP and APA cases with Ireland’s tax treaty partners • Developing and maintaining strong relationships with competent authorities of foreign jurisdictions • Assisting in Ireland’s participation in OECD and EU transfer pricing policy developments • Providing transfer pricing technical support to other areas within Revenue. Location This is a nationwide competition. Please select your location preferences when completing the application form. You must only select a location where you would be prepared to take up a position and you may only select a maximum of 2 locations. Please also note you may not change your location preferences after the closing date of this competition. Revenue may, subject to business needs, offer posts in other locations which were not cited as location preferences at application stage. If this occurs, offers would be made in strict order of merit from the panel established. Revenue has modern, flexible, and family-friendly working policies, which include opportunities for blended working. In blended working arrangements, some office attendance in your location preference (and occasional attendance in other locations) will be required in all roles, in line with business needs. Successful candidates are required to remain in their assigned location for a minimum of two years. Revenue has an active mobility policy; appointees may apply to move to an Assistant Principal level role in Revenue or another Government Department under mobility arrangements after 2 years in the post. Essential Entry Requirements Candidates must have obtained, on or before, Wednesday, 11 June 2025: a) A minimum of Level 8 on the National Framework of Qualifications (Honours Bachelor’s Degree level) having taken either economics, taxation, accounting, law, business, statistics, analytics or a financial discipline as a major subject in the final degree examination OR qualification as a tax adviser, accountant, solicitor or barrister (i.e., membership or entitlement to membership of a recognised professional body in these areas) AND b) A minimum of 2 years’ relevant transfer pricing experience in a large professional firm, a large corporate business, or a Public Sector Organisation. Eligibility to Compete and Certain Restrictions on Eligibility Citizenship Requirements Eligible Candidates must be: a) A citizen of the European Economic Area (EEA). The EEA consists of the Member States of the European Union, Iceland, Liechtenstein, and Norway; or b) A citizen of the United Kingdom (UK); or c) A citizen of Switzerland pursuant to the agreement between the EU and Switzerland on the free movement of persons; or d) A non-EEA citizen who has a stamp 4 permission4 or a stamp 5 permission. To qualify candidates must be eligible by the date of any job offer. Collective Agreement: Redundancy Payments to Public Servants The Department of Public Expenditure and Reform letter dated 28 June 2012 to Personnel Officers introduced, with effect from 1 June 2012, a Collective Agreement which had been reached between the Department of Public Expenditure and Reform and the Public Services Committee of the ICTU in relation to ex-gratia Redundancy Payments to Public Servants. It is a condition of the Collective Agreement that persons availing of the agreement will not be eligible for re-employment in the Public Service by any Public Service body (as defined by the Financial Emergency Measures in the Public Interest Acts 2009 – 2011) for a period of 2 years from termination of the employment. People who availed of this scheme and who may be successful in this competition will have to prove their eligibility (expiry of period of non-eligibility). Incentivised Scheme for Early Retirement (ISER) It is a condition of the Incentivised Scheme for Early Retirement (ISER) as set out in Department of Finance Circular 12/09 that retirees, under that Scheme, are not eligible to apply for another position in the same employment or the same sector. Therefore, such retirees may not apply for this position. Department of Health and Children Circular (7/2010) The Department of Health Circular 7/2010 dated 1 November 2010 introduced a Targeted Voluntary Early Retirement (VER) Scheme and Voluntary Redundancy Schemes (VRS). It is a condition of the VER scheme that persons availing of the scheme will not be eligible for reemployment in the public health sector or in the wider Public Service or in a body wholly or mainly funded from public moneys. The same prohibition on re-employment applies under the VRS, except that the prohibition is for a period of 7 years. People who availed of the VER scheme are not eligible to compete in this competition. People who availed of the VRS scheme and who may be successful in this competition will have to prove their eligibility (expiry of period of non-eligibility). Salary: Personal Pension Contribution (PPC Rate) The salary scale for the position of Assistant Principal in Revenue, as of 1 March 2025, is as follows: Personal Pension Contribution (PPC) €80,668 €83,639 €86,651 €89,672 €92,690 €94,431 €97,474 (LSI1) €100,530 (LSI 2) The PPC pay rate applies when the individual is required to pay a Personal Pension Contribution (otherwise known as a main scheme contribution) in accordance with the rules of their main/personal superannuation scheme. This is different to a contribution in respect of membership of a Spouses’ and Children’s scheme, or the Additional Superannuation Contributions (ASC). A different rate will apply where the appointee is not required to make a Personal Pension Contribution. Long service increments may be payable after 3(LSI1) and 6(LSI2) years’ satisfactory service at the maximum of the scale. Hours of Attendance Hours of attendance will be fixed from time to time but will amount to not less than 41 hours and 15 minutes gross or 35 hours net per week. Annual Leave The annual leave allowance will be 30 working days a year. This allowance is subject to the usual conditions regarding the granting of annual leave and is on the basis of a five-day week and is exclusive of the usual public holidays.
Healthcare Assistant
Join our team as a Healthcare Assistant! No prior experience? No problem! We provide accredited QQI training alongside ongoing development opportunities to help you thrive in this rewarding role. As a Healthcare Assistant, you will be responsible for providing essential support to individuals who require assistance with daily tasks, personal care, and maintaining their independence. Full QQI (8 Modules) €16 Mon - Fri €18 Weekends (Sat & Sun) 2 QQI Modules €15 Mon - Fri €17 Weekends (Sat & Sun) In addition to this rate we pay you €1.35 travel allowance per hour worked and 25 cent per KM BENEFITS Competitive Pay: Earn up to €20.00 per hour Bank Holiday: Double paid on Bank Holidays (Up to Paid Travel Time: 25 cent per KM Weekend Rate: Saturday & Sunday Rate Flexible Scheduling: Flexible working hours Sign On Bonus: Receive a €200 bonus after 3 months* Refer a Friend: Earn €200 for successful referrals Fortnightly Pay: Get paid fortnightly – no waiting around! Employee Recognition: Be celebrated with awards – Employee of the Month, Employee of the Quarter and Employee of the Year. Free Perks: Free comprehensive training and support, Garda vetting, Cycle to Work Scheme, Wellbeing package, ongoing career progression opportunities and local discounts QQI Courses: QQI enrolment and support* WHO WE'RE LOOKING FOR Compassion: A genuine passion for making a positive impact on the lives of others. Dedication: Commitment to providing vital support and care to those who need it most. Team Spirit: A desire to be part of a dynamic team that values collaboration and excellence. WHAT WE’RE LOOKING FOR Qualifications & Experience: 1 year of paid home care experience AND/OR: QQI Level 5 (Care Skills and Care of the Older Person) - we can help you achieve this, Drivers licence: Hold a full driving licence with access to a car. Communication Skills: Good standard of English - both spoken and written Flexibility: Must be available to work alternative weekends ABOUT US At Connected Health, we don't just offer a job – we offer careers that are at the forefront of transforming the way homecare is delivered across Ireland. We recognise that the individuals we employ are pivotal to driving this transformation within the sector. That's why, at Connected Health, our mission is unwavering: to continually attract, recruit, and develop the finest homecare team. Connected Health is an equal opportunities employer and is committed to promoting equality of opportunity, good relations, respect for diversity and inclusion in the workplace and the delivery of its services to clients. It is also committed to ensuring that the talents and resources of all its employees are utilised to the full. Connected Health welcome applications for all job roles from members of all communities. CLICK THE APPLY BUTTON TO GO TO THEIR CAREERS PAGE WHERE YOU CAN CHECK THIS JOB AND ALL OTHER OPPORTUNITIES AVAILABLE.
Contractor Safety and Technical Development Lead, Overhead Lines
Position Description The Contractor Safety & Technical Development lead leads and promotes a safety culture amongst Overhead Lines (OHL) contractors so that safe behaviour becomes the norm and that the business unit target of zero lost time injuries is achieved. Ensuring capability and competence of contracting resources is a key component of the role. The Contractor Safety and Technical Development Lead will manage all assessment, and approval needs of all OHL framework contractors in an efficient manner and to the highest safety standards. The Contractor Safety Technical Development lead will provide safety and technical expertise support to the CPG Training and Approvals team Lead and is responsible for driving performance improvement throughout the OHL function. Key Responsibilities Salary €57,000 to €67,000 per annum CLICK THE APPLY BUTTON TO GO TO THEIR CAREERS PAGE WHERE YOU CAN CHECK THIS JOB AND ALL OTHER OPPORTUNITIES AVAILABLE.
Senior Training Officer
Position Description The Senior Training Officer - Plant Operations, will work as part of the GT Power Academy team and play a crucial role in plant operations training material design, maintenance, and delivery of power plant operations related training services to the Generation business. This role requires operational knowledge and experience of power plant systems and machinery to train our current and future plant operators. The role will involve delivering training that follows our externally accredited training program and conduct assessments on students for both theory, student on the job assignments and student practical demonstrations. The Senior Training Officer - Plant Operations will possess the capability and competence to deliver plant operations training in a formal classroom setting and on the field. This role will ensure the business has suitably trained operators developing the correct current and future capability required for operating our conventional thermal and combustion turbine assets. This position will work as part of the GT Power Academy team and work with other trainers, training providers and support functions. Key Responsibilities Salary €57,900 to €68,150 per annum CLICK THE APPLY BUTTON TO GO TO THEIR CAREERS PAGE WHERE YOU CAN CHECK THIS JOB AND ALL OTHER OPPORTUNITIES AVAILABLE.
Contractor Safety and Technical Development Lead, Overhead Lines
Position Description The Contractor Safety & Technical Development lead leads and promotes a safety culture amongst Overhead Lines (OHL) contractors so that safe behaviour becomes the norm and that the business unit target of zero lost time injuries is achieved. Ensuring capability and competence of contracting resources is a key component of the role. The Contractor Safety and Technical Development Lead will manage all assessment, and approval needs of all OHL framework contractors in an efficient manner and to the highest safety standards. The Contractor Safety Technical Development lead will provide safety and technical expertise support to the CPG Training and Approvals team Lead and is responsible for driving performance improvement throughout the OHL function. Key Responsibilities Salary €57,000 to €67,000 per annum CLICK THE APPLY BUTTON TO GO TO THEIR CAREERS PAGE WHERE YOU CAN CHECK THIS JOB AND ALL OTHER OPPORTUNITIES AVAILABLE.
Air Corps Recruit - General Service
The Defence Forces are now accepting applications for General Service in the Air Corps. We live in a world of diversity; the Defence Forces require men and women from all backgrounds that possess a strong sense of duty, enjoy working as part of a team, and are looking for a rewarding yet challenging career. Air Corps applicants must be at least 18 years old and under the age of 39 years of age on the closing date for applications. Applications will only be accepted online. Job Details The Defence Forces are now accepting applications for General Service in the Air Corps.We live in a world of diversity; the Defence Forces require men and women from all backgrounds that possess a strong sense of duty, enjoy working as part of a team, and are looking for a rewarding yet challenging career.Air Corps applicants must be at least 18 years old and under the age of 39 years of age on the closing date for applications. IMPORTANT NOTICE* It is the candidate's sole responsibility to enter their email address correctly when completing the application form. The candidate will receive an acknowledgement within 48 hours of submitting the online application. If a candidate does not receive an acknowledgement within the time, the candidate must inform Recruitment & competition section within 72 hours of applying by emailing recruitment@defenceforces.ie Candidates should be aware that some email providers filter @defenceforces.ie into junk/spam folder. CLICK THE APPLY BUTTON TO GO TO THEIR CAREERS PAGE WHERE YOU CAN CHECK THIS JOB AND ALL OTHER OPPORTUNITIES AVAILABLE.
Naval Service Recruit - General Service
The Defence Forces are now accepting applications for General Service Recruit in the Naval Service. We live in a world of diversity; the Defence Forces require men and women from all backgrounds that possess a strong sense of duty, enjoy working as part of a team, and are looking for a rewarding yet challenging career. Naval Service applicants must be at least 18 years old and under the age of 39 years of age on the closing date for applications. What is a Naval Service Recruit A Naval Service Recruit enlists for General Service in the Other Ranks of the Defence Forces. After successfully completing the initial Recruit Training course a recruit passes out as an Ordinary Seaman and will then go onto their Branch Training Course before becoming qualified as an Able Body sailor in the Naval Service. Who we want Naval Service Recruits go on to form the backbone of the Irish Naval Service. Recruit training is 22 weeks in duration and is designed to develop a physically fit, disciplined and motivated person using basic military and naval skills in order to prepare them for further training in the Service. Recruits are instilled with the Naval Service ethos and the values of Courage, Respect, Integrity and Loyalty. On successful completion of the Recruit training, the Recruit is advanced to the training rank of Ordinary Rating (equivalent of 2 Star Private in the Army). The Naval Service has four Branches consisting of Seaman's, Communications, Mechanicians and Supplies. The Ordinary Rate commences their chosen Branch training giving them the specialised skills required to fulfil their role at sea and ashore. After this initial specialisation training, the Ordinary Rate will proceed to sea and take up an appointment onboard one of our ships for a two year rotation. Life at sea is at all times varied. The Ordinary Rate regardless of Branch is a much valued member of the ships crew. As well as Branch duties, he/she will be called on to complete other duties such as general maintenance, boat work, Damage Control/Firefighting. He/she may also be a member of a Naval Boarding team during Drug Interdiction Operations. If you are interested in a life at sea, as part of a dynamic, professional and highly motivated team, then the Naval Service is for you. Qualifications No formal education qualifications are required to join the Defence Forces as a recruit. You need to satisfy the Interview Board and the Recruiting Officer that you possess a sufficient standard of education for service in the Defence Forces. Age Limitations Applicants must be 18 years of age and under 39 years of age on the date deemed as the closing date for applications. Induction Recruit Competitions are held in the Naval Service as required. This is the only way to join the Naval Service to become an Ordinary Seaman. Candidates undergo fitness testing, an interview and a medical exam. The Induction Process will determine if you have the potential to become an Ordinary Seaman in the Naval Service. Application Process Training The Recruit Training Syllabus is designed to produce a physically fit, disciplined and motivated Ordinary Seaman with basic military skills. Naval Recruit training is foundation military training. It is 22 weeks in duration. It is followed by Trained Specialist Training courses. On successful completion of training Recruits are assigned to a Branch and a vessel of the Naval Service. Download the Naval Service Induction & Training Career Progression Newly qualified Ordinary Seamen are encouraged to put themselves forward for further courses in the Naval Service. These courses may enable the Seaman to specialise in certain areas of the Naval Service and progress towards career advancement. CLICK THE APPLY BUTTON TO GO TO THEIR CAREERS PAGE WHERE YOU CAN CHECK THIS JOB AND ALL OTHER OPPORTUNITIES AVAILABLE.
Army Recruit - General Service
The Defence Forces are now accepting applications for General Service Recruit in the Army. We live in a world of diversity; the Defence Forces require men and women from all backgrounds that possess a strong sense of duty, enjoy working as part of a team, and are looking for a rewarding yet challenging career. Army applicants must be at least 18 years old and under the age of 39 years of age on the closing date for applications. When making an application for General Service Recruitment applicants should be aware that the areas of responsibility that applicants apply to are as follows: 1 Brigade - Cork Interview Centre Cork, Carlow, Clare, Galway, Kerry, Kilkenny, Laois, Limerick, Offaly, Tipperary, Waterford and Wexford 2 Brigade - Dublin / DFTC Curragh Interview Centre Dublin, Cavan, Donegal, Kildare, Leitrim, Longford, Louth, Mayo, Meath, Monaghan, Roscommon, Sligo, Westmeath and Wicklow. Where possible we will facilitate applicants to conduct fitness testing & interview at a location closest to their home. What is an Army Recruit? An Army Recruit is a person who enlists for General Service in the Defence Forces and on completion of the initial training program is promoted to Private 2*. Information About Army General Service Recruits The Defence Forces is looking for people who are looking for a challenging and physically demanding career in the military. Applicants should have: The ability to work in disciplined military environment.The ability to work with others in a team.Work well in a high pressure and physically demanding environmentBe willing to serve abroad for extended periods of time. On qualification recruits take up a position as a three star private in one of the following Service Corps — Infantry, Artillery, Cavalry, Transport or Communications Information Systems. Qualifications No formal education qualifications are required to join the Defence Forces as a recruit. However, you must satisfy the Interview Board and the Recruiting Officer that you possess a sufficient standard of education for service in the Defence Forces. Age Limitations Applicants must be 18 years of age and under 39 years of age on the date deemed as the closing date for applications. Induction Recruit Competitions are held in each Brigade of the Army as required and are the only way to join the Defence Forces to become a Private Soldier. Candidates undergo fitness testing, psychometric testing, an interview and a medical exam. In conjunction with this all candidates will be security vetted by An Garda Síochana. Candidates must also provide two referee`s as part of the security vetting process. Candidates will be required to pass both the medical examination and security vetting to be considered for induction. The Induction Process will determine if you have the potential to become a Private Soldier in the Army. Helpful Application Process video'sTraining The Recruit Training Syllabus is designed to produce a physically fit, disciplined and motivated Two Star Infantry Soldier with basic military skills. Recruit training is foundation military training. It is twelve weeks in duration. It is followed by 3 Star training and at a later stage by Trained Soldier Specialist Training courses. Recruits may be required to complete their training in any Defence Forces location and following their training, may be posted to any Defence Forces location subject to Defence Forces requirements. Career Progression Newly qualified Private Soldiers are encouraged to put themselves forward for further courses in the Army. These courses may enable the soldier to specialise in certain areas of the Army or qualify the soldier for promotion and overseas service. CLICK THE APPLY BUTTON TO GO TO THEIR CAREERS PAGE WHERE YOU CAN CHECK THIS JOB AND ALL OTHER OPPORTUNITIES AVAILABLE.
Groom Army Equitation School (General Service)
The Defence Forces are now accepting applications from individuals interested in a unique and rewarding career as a Groom in the Army Equitation School. Successful applicants will complete military and specialist training, equipping them with the knowledge and skills required to serve as a Groom in this prestigious unit. The role involves the care, management and conditioning of horses used in national and international competition by Army riders. Applicants must be at least 18 years old and under the age of 39 years of age on the closing date for applications. CLICK THE APPLY BUTTON TO GO TO THEIR CAREERS PAGE WHERE YOU CAN CHECK THIS JOB AND ALL OTHER OPPORTUNITIES AVAILABLE.
Re-Commissioning Officers
From time to time, the Department of Defence receives correspondence from former Permanent Defence Force (PDF) personnel who have left the service and now wish to re-join. The purpose of these terms and conditions is to establish a generic framework to be applied on the occasion where former Officers of the PDF, with particular skillsets that are not available in the PDF at that time can make an application to be re-commissioned in the PDF. Former Officers of the Permanent Defence Force, may make an application to the Minister for Defence to be re-commissioned in the PDF. The re-commissioning shall only be considered in circumstances where there is a requirement, identified by the Chief of Staff, arising in terms of a deficiency in personnel, military capability or expertise in the PDF that cannot be resolved in a sustainable or timely manner from within existing personnel resources within the relevant Service. Persons who: • have already retired from the public service on medical grounds, or • were otherwise compulsorily retired from the PDF, or • are in receipt of a disability pension/allowance from any source, or • already retired from the public service under a Voluntary Early Retirement (VER) or Incentivised Scheme for Early Retirement (ISER) or similar such scheme, which specifies they are not eligible to return to employment, • have a minimum potential service of less than three (3) years to serve to normal retiring age for the rank are not eligible to apply. See below for details of other re-commissioning requirements. As former Officers are no longer members of the PDF all applications for re-commissioning must be addressed to the Minister for Defence in the first instance. When notified by the Minister of any such application the Chief of Staff will make a recommendation to the Minister on the merits of the application. The Secretary General, Department of Defence, will also be required to provide a recommendation on each application. Decisions on recommending the re-commissioning of former officers rests solely with the Minister. Any such decision shall be made on the basis of his/her determination as to the contribution the individual can make to the maintenance and sustainability of essential Defence Forces capability. The Ministers decision in such cases shall be final. Where the Minister determines that a retired officer should be re-commissioned in the context of the above, the following provisions shall apply: • He/she shall be re-commissioned at the substantive rank at which they had retired. Starting pay on re-commissioning will be at the corresponding point on the pay scale that was applicable immediately prior to his/her retirement reflecting the current rates in operation for the rank. • The specific terms and conditions applicable under these arrangements, including rates of pay, allowances, occupational pension scheme terms and conditions, employee pension contributions, Social Insurance class, etc., will be determined on the basis of the applicant's public service employment history to date. • A short service commission of three years will, initially, be offered to successful applicants for re-commissioning. Applicants should note that the President may, subject to the provisions of the Defence Act, 1954, refuse to accept the resignation of a commission or refuse to grant permission for an Officer to voluntarily retire. • During the period of the short service commission, the individual shall not be eligible to apply for or to be considered for promotion to any higher rank but, without prejudice to the entitlement of others, shall have access to career courses (not including command and staff courses) and overseas deployment. Solely during the period of the short service commission, the position will not be included in the Defence Force Regulation CS4 establishment. Six months prior to the completion of the short service commission, and on foot of an application from the officer concerned, a commission without time limitation may be offered to the officer concerned, subject to the advice of the Secretary General and the Chief of Staff. In reaching his decision, the Minister may take into account any other relevant matters as he considers appropriate and reasonable in the case and his decision in such cases shall be final. • Where a commission without time limitation has been granted, such Officers will be assigned a post within the establishment. Previous service in respect of that Officer, but excluding the period of the short service commission, will thereafter be reckonable in respect of eligibility for future promotion competitions. Any former officer applying for re-commissioning under these arrangements, must satisfy the following requirements: i) meet the medical classification and grading as set out in the provisions of Defence Force Regulations A 12; ii) meet such educational, certification, and professional requirements for the relevant appointment to which they are to be re-commissioned; iii) pass such security clearance requirements as may be determined by the Chief of Staff from time to time. The following pension(s) will be immediately subject to abatement* in accordance with the relevant Defence Forces pension scheme rules and / or Section 52 of the Public • Service Pensions (Single Scheme and Other Provisions) Act 2012 (the 2012 Act): ANNEX A PDF OCCUPATIONAL PENSION SCHEME TERMS Members of the Permanent Defence Force (PDF) may qualify for occupational pension and retirement gratuity (i.e. superannuation benefits) subject to certain terms and conditions. The main defined benefits under the PDF superannuation schemes are: • occupational pension, • retirement gratuity (lump sum) or death in service gratuity, and • spouses'/civil partner's and children's contributory pensions. On re-joining the PDF, a person's specific occupational pension terms will be determined in the context of their public service employment history to date e.g. ; whether they were employed elsewhere in the public service immediately before re-joining the PDF; or how long they have been out of public service employment. All persons joining the public service since 6 April 1995 are required to pay personal pension contributions (PPC) towards their superannuation benefits and PPC pay scales apply in their case. They are also insurable for full PRSI and, on that basis, their occupational pensions are integrated with the Social Insurance code. Integration means that their entitlement to the range of Social Insurance benefits is taken into account when calculating the amount of occupational pension payable. Under standard public service arrangements, integration of occupational pension with the Social Insurance system begins from the time the occupational pension starts payment. The occupational pension is reduced from the start by a Social Insurance (State Pension Contributory) offset, regardless of whether the person has reached State Pension age. Integration applies to occupational pension benefits and employee pension contributions, but not to retirement lump sum. The Pension Related Deduction under FEMPI provisions is payable regardless of date of joining the public service. The Public Service Pay and Pension Act 2017 provides for the conversion of the PRD into a permanent Additional Superannuation Contribution (ASC) from 1 January 2019. In general, all new entrants to the PDF and the public service who join on or after 1 January 2013 are members of the Single Public Service Pension Scheme unless they: (i) have immediately preceding prior pensionable public service without a break of more than 26 weeks, or (ii) are returning under the same contract of employment. Full details of the Single Scheme are at http://singlepensionscheme.gov.ie/ For PDF members, the key provisions of membership of the Single Scheme are as follows: • Retirement benefits are based on 'career average earnings' (not final salary). • The 'vesting period' for the Single Scheme is 24 months i.e., the minimum period that a person must pay into the scheme before becoming eligible for retirement benefits. • For PDF members of the Single Scheme, their compulsory retirement ages or (where applicable) upper service limits are as provided under DFRs pursuant to the Defence Acts 1954-2011. • A minimum pension age of 50 applies. This means that occupational pension and gratuity (lump sum) will not normally be payable immediately on retirement unless the person serves to age 50 with at least 2 years' pensionable service in the Single Scheme. Where leaving the PDF before age 50, benefits are preserved and generally payable in line with, and linked to, the social welfare State Pension age (currently 66 rising to age 67 from 2021 and 68 from 2028). • A 7.5% employee superannuation contribution applies to PDF personnel regardless of rank. • Occupational pension is subject to integration with the Social Insurance system. Where the applicant: (i) has worked in a pensionable (non-Single Scheme) public service appointment in the 26 weeks immediately prior to re-appointment to the PDF, or (ii) immediately before 1 January 2013 has been and is currently on a career break or absent on special leave with/without pay from the Public Service, different pension scheme terms may apply. The specific (pre-2013) pension scheme terms and conditions will be determined, and offeredto such applicants, on a case-by-case basis in the context of their public service employment history with their prior public service employment history and the relevant pension rules (including the '40-year cap' — see below). The provisions of the Single Scheme are fundamentally different to, and completely distinct from, pre-2013 public service pension schemes (i.e. they are mutually exclusive). If a person already holds retirement benefits from previous public service employment under pre-2013 public service pension scheme(s), they cannot transfer (aggregate) or import those benefits to/with the Single Scheme and visa versa. Where an applicant already has an existingentitlement to pre-2013 public service retirement benefits, those retirement benefits remain to be administered under the provisions of those pre-2013 scheme(s). The aggregation of such previous pre-2013 pensionable service with any subsequent period of 'pre-2013' pensionable service following re-appointment to the PDF, is subject to the overriding '40-year cap' applicable under all pre-2013 public service pension schemes.. Declarations, pension-accrual, etc.: Under the Public Service Pensions (Single Scheme and Other Provisions) Act 2012, appointees will be required to declare: • any prior public service, or • any pre-existing entitlements to a Public Service retirement benefit (whether in payment or preserved), or • existing remuneration from any other Public Service employment, or • any such employment in which they received a payment-in-lieu of pension in respect of such service. In addition, the 2012 Act applies a 40-year limit on the total service that can be counted towards occupational pension where a person has been a member of more than one 'pre-2013' public service pension scheme (i.e. non-Single Scheme). This may have implications for any person who has already acquired occupational pension rights in a previous Public Service employment and, on re-joining the PDF, does not become a member of the Single Scheme. CLICK THE APPLY BUTTON TO GO TO THEIR CAREERS PAGE WHERE YOU CAN CHECK THIS JOB AND ALL OTHER OPPORTUNITIES AVAILABLE.
