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Legislation facilitating the introduction of sovereign annuities was passed in June 2011. Subsequently the Pensions Board published FAQs for trustees of occupational pension schemes and insurers on the use and registration of sovereign annuities.

The Merchant Navy Ratings Pension Fund ("MNRPF") is an industry-wide defined benefit pension scheme.

While certain provisions contained in the Employment (Contractual Retirement Ages) Bill 2025 have changed from the General Scheme of the Employment...

The RDJ Employment Team recently held a series of employment law breakfast briefings across our offices in Cork, Galway and Dublin. Areas covered in these briefings were protected disclosures...

In October 2023, the Supreme Court granted the applicant school board of management (the "Board") leave to appeal an earlier High Court decision.

Employers with employees who have contractual retirement ages of 65 or lower should be aware that new legislation will restrict the circumstances in which such retirement ages can be enforced.

Over the coming weeks, we will continue to delve into the detail of the Individual Accountability Framework (IAF), address some of the trickier aspects of the regime and provide practical...

The field of pensions has a number of general issues such as overall coverage and adequacy that are not gender specific but statistics show that women tend to be in a far poorer position ...

The auto-enrolment pension scheme in Ireland is set to begin on 1 January 2026. This mandatory system automatically enrols eligible employees into a retirement savings plan...

It has been a tumultuous year, and in our newsletter, we focus on some of the current issues arising for pension schemes. A number of these themes were also explored in our recent pensions webinar,...

There were two key issues in the High Court case which were appealed by the employers to the Court of Appeal. The first related to when the employers' contribution liability terminated.

The overwhelming majority of defined benefit pension schemes are running deficits at present due to a combination of factors, including adverse performance of investment markets, longevity of pensioners and tighter regulatory controls.

The General Scheme of the Financial Services and Pensions Ombudsman (Amendment) Bill (‘General Scheme') was published in April 2023.

We commented on the Bill as originally published in our e-brief of 20 May 2011. Significant changes have been made in the final version of the Act. The Act remains very poorly drafted and several sections are quite ambiguous or difficult to interpret. The summary below cannot fully deal with these ambiguities, and specific advice should be taken.

Under this Act, if an employee has an employment contract with a mandatory retirement age that is lower than the State pension age (currently 66) (State Pension Age), the employee has the right to notify their employer that they do not consent to retire at that earlier age. The Workplace Relations Commission (WRC) has also updated its Code of Practice on Longer Working (Code) to reflect what employers and employees need to do under the Act.

The Public Service Superannuation (Age of Retirement) Act 2018 was enacted on 26 December 2018.

The General Scheme proposes amendments to the Financial Services and Pensions Ombudsman Act 2017 (2017 Act), most notably to take account of the Supreme Court decision in Zalewski v Adjudication...