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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 October 2024 - 30 September 2025
Version 11 of 15

Regulation 82 Commissioned army officers and members of army nursing service.

(1) This article applies to persons who -

(a) on the 5th day of April, 1995 were employed -

(i) as members of the Permanent Defence Force where such persons were officers holding a commissioned rank in the Permanent Defence Force, or

(ii) as members of the Army Nursing Service,

and continue to be so employed, or

(b) having been employed, on the 5th day of April, 1995, as members of the Permanent Defence Force, otherwise than as a member specified in paragraph (a)(i), subsequently cease to be so employed but immediately upon such cessation become employed as officers holding a commissioned rank in the Permanent Defence Force.

(2) The provisions of Part II shall, in relation to persons specified in sub-article (1), be modified in the following manner -

(a) the employment contribution payable under section 10(1) shall comprise contributions at the following rates -

(i) a contribution by the employed contributor at the rate of -

(I) 1 percent of the amount of reckonable earnings up to €1,443, and

(II) 4.1 percent of the amount of reckonable earnings in excess of €1,443,

in that week in respect of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and