Purchase
Context: A facility for the purchase of retirement benefits in the Single Scheme has been established by Regulations (S.I. 252/2019). Details of the facility are set out in DPER Circular 15/2019 and DPER Circular 6/2020 for members of the Permanent Defence Force (PDF).
On 1 January 2027 new circulars will come into effect.
DPER Circular 28/2026 – Purchase and Transfer of Retirement Benefits under the Single Public Service Pension Scheme
DPER Circular 29/2026 – Purchase and Transfer of Retirement Benefits under the Single Public Service Pension Scheme for members of the Permanent Defence Force (PDF)
Any formal contracts that have been entered into by members for either Purchase and Transfer before 1 January 2027, must be fulfilled under the existing costs. The new rates / factors will not affect any purchase and transfer agreement already in place.
Templates: The templates provided in the tables below are intended to assist organisations in the administration of the purchase facility.
Note: The templates and calculation tools below are suggested resources and their use is not mandatory. Organisations are free to use their own resources or to amend the resources below as they see fit.
If your organisation is partnered with a Shared Services Centre for HR, Pensions or Payroll purposes, you may need to clarify with them what elements of work, if any, they have been contracted to undertake on your behalf.
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Transfer
Context: A facility for the transfer of certain Revenue approved benefits into the Single Scheme has been established by Regulations (S.I. 252/2019). Details of the facility are set out in DPER Circular 15/2019 and DPER Circular 6/2020 for members of the Permanent Defence Force (PDF)
On 1 January 2027 new circulars will come into effect.
DPER Circular 28/2026 – Purchase and Transfer of Retirement Benefits under the Single Public Service Pension Scheme
DPER Circular 29/2026 – Purchase and Transfer of Retirement Benefits under the Single Public Service Pension Scheme for members of the Permanent Defence Force (PDF)
Any formal contracts that have been entered into by members for either Purchase and Transfer before 1 January 2027, must be fulfilled under the existing costs. The new rates / factors will not affect any purchase and transfer agreement already in place.
Templates: The templates provided in the tables below are intended to assist organisations in the administration of the transfer facility.
Note: The templates and calculation tools below are suggested resources and their use is not mandatory. Organisations are free to use their own resources or to amend the resources below as they see fit.
If your organisation is partnered with a Shared Services Centre for HR, Pensions or Payroll purposes, you may need to clarify with them what elements of work, if any, they have been contracted to undertake on your behalf.