ARTICLE · 11 APRIL 2011

Pensions Law Update

Arthur Cox

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A number of pension related changes were announced by the Minister for Finance in Budget 2011.

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A number of pension related changes were announced by the Minister for Finance in Budget 2011. Most of these changes had been unveiled in the four year National Recovery Plan which was published at the end of November. A brief summary of the main changes is set out below:

Employer PRSI

The current employer PRSI exemption on pension contributions will be curtailed by 50% from 1 January 2011.

Employee PRSI

Prior to the Budget, employees' pension contributions got full relief from PRSI and the Health Levy. Following the Budget, contributions to pension arrangements will be subject to employee PRSI and the Universal Social Charge (which replaces the income and health levies).

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