Good Morning Paschal,

The Pensions Administration Section of the Department of Justice & Equality received a query from a Pensioner regarding this issue on Wednesday of this week. We advised the Pensioner to contact Revenue to resolve this.

It is only on receipt of your email yesterday that we became aware that the problem was more widespread and we investigated this. We contacted our colleagues in the Payroll Shares Services (PSSC) of the National Shared Services Office, who have responsibility for the payment of pensions to retired members of An Garda Siochána, and they confirmed that there was a wider issue. This problem arose on the Revenue side and is a SMART PAYE Modernisation technical issue affecting all USC thresholds I understand that the PSSC have raised this issue with Revenue and a resolution was provided by Revenue on the 18th April and will resolved the matter for the next pension payment runs.

Pensions Administration

Subject: FW: Computational Error in Garda Pensioners USC Deductions April 31/4/2019

Paschal Feeney’s enquiry below refers:

This issue has come to my attention following a pensioner query yesterday.


In cases where an Occupational Pension ( ie Garda Pension in our case) and a Social Welfare (State) pension is in payment to an individual, the PAYE/USC liability in respect of the State pension is loaded onto the occupational pension. An increase in the State pension in April gave rise to an increase in the PAYE /USC liability and a revised tax cert to the pensions provider. I understand a substantial number of revised tax certs was received by the PSSC in April for implementation on the payroll. It appears that the USC VALUES/TRESHOLDS on some certs is incorrect in that the special exemptions for the over 70’s were not applied correctly.

This is an issue that requires attention and subsequent correction by Revenue and followed through on the payroll by our colleagues in the PSSC.
I just wonder what communication if any has been made by either Revenue or the PSSC with the individuals concerned.

I have received a number of calls by way of complaint in this matter.

Please issue me with a suitable notification that I can circulate to the membership as to the error, and the steps in hand to rectify.


Paschal Feeney
General Secretary