4. Amendment of section 2 of Financial Emergency Measures in the Public Interest Act 2009.
(1) Section 2 of the Financial Emergency Measures in the Public Interest Act 2009 is amended -
(a) in subsection (2), by the insertion of ", other than a public servant referred to in paragraph (e) or (f) of the definition of that term in section 1," after "a person to whom this section applies", and
(b) by the insertion of the following subsection after subsection (3A):
"(3B) The person who is responsible for, or authorises, the payment of remuneration to a public servant referred to in paragraph (e) or (f) of the definition of that term in section 1 shall deduct or cause to be deducted an amount at the applicable rate or rates specified in the Table to this subsection in respect of the year 2012 and each subsequent year in respect of the year concerned from the remuneration from time to time payable to such a public servant for any such year.
Table
|
Amount of remuneration |
Rate of deduction |
|---|---|
|
Up to €15,000 |
Exempt |
|
Any excess over €15,000 but not over €20,000 |
5 per cent |
|
Any excess over €20,000 but not over €60,000 |
10 per cent |
|
Any amount over €60,000 |
10.5 per cent |
".