{"id":8357,"date":"2026-09-01T10:16:12","date_gmt":"2026-09-01T09:16:12","guid":{"rendered":"https:\/\/singlepensionscheme.gov.ie\/?p=8357"},"modified":"2026-09-01T10:26:31","modified_gmt":"2026-09-01T09:26:31","slug":"circular-27-of-2026","status":"publish","type":"post","link":"https:\/\/singlepensionscheme.gov.ie\/ga\/circular-27-of-2026\/","title":{"rendered":"Circular 27 of 2026"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-ga\">NA For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><p><\/p>\n<h1 style=\"text-align: left;\"><span style=\"font-size: 28px;\"><strong><span style=\"color: #0d9bd4;\">Circular 27 of 2026<\/span><\/strong><\/span><\/h1>\n<hr style=\"height: 1px; background: #0d9bd4;\" \/>\n<table style=\"height: 77px; width: 739px;\">\n<tbody>\n<tr>\n<td style=\"width: 138px;\"><strong>Purpose\u00a0<\/strong><\/td>\n<td style=\"width: 591px;\">This Circular provides details of a new Cost Neutral Early Retirement (CNER) circular reflects the revised CNER factors, resulting in a greater reduction in benefits for members.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 138px;\"><strong>Document Name<\/strong><\/td>\n<td style=\"width: 591px;\">Circular 27 of 2026<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 138px;\"><strong>Date of Issue<\/strong><\/td>\n<td style=\"width: 591px;\">\u00a01 January 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/singlepensionscheme.gov.ie\/wp-content\/uploads\/2026\/08\/DPER-Circular-27-of-2026-Single-Public-Service-Pension-Scheme-Cost-Neutral-Early-Retirement.pdf\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-205 size-full\" src=\"http:\/\/singlepensionscheme.gov.ie\/wp-content\/uploads\/2017\/01\/PDF.png\" alt=\"PDF icon\" width=\"50\" height=\"50\" \/><\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>NA For the sake of viewer convenience, the content is shown below in the alternative language. You may click the &#8230;<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[10,9],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/posts\/8357"}],"collection":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/comments?post=8357"}],"version-history":[{"count":1,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/posts\/8357\/revisions"}],"predecessor-version":[{"id":8358,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/posts\/8357\/revisions\/8358"}],"wp:attachment":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/media?parent=8357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/categories?post=8357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/tags?post=8357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}