Useful Publications

 

Benefits

A selection of publications relating to employee benefits and pensions in Ireland.

Benefits


RECRUITIRELAND.COM. (2009) Survey of Christmas benefits. Cork: RecruitIreland.com.

Switch from cash bonuses to gift vouchers, Sunday Business Post, 12 December 2010

SIGMAR RECRUITMENT and IFG CORPORATE PENSIONS. (2010) Survey of role of benefits in the post-boom economy. Dublin: Sigmar Recruitment and Dublin: IFG Corporate Pensions.

  • Reported in: FITZGERALD, K. (2010) Half of employers reduced benefits, but a quarter plan to bring them back. IRN - Industrial Relations News. No 38, 21 October. pp11-12.
  • and: Pension benefits cut by 30% of employers, Sunday Business Post, 17 October 2010

PRINCIPLE HR. (2008) Employee benefit survey. Dublin: Principle HR.

MERCER. (2010) Reward planning for 2011 snapshot survey results. Dublin: Mercer.

Global


MERCER. (2010) Worldwide benefit and employment guidelines (WBEG). Louisville: Mercer.

Pension strategy


DEPARTMENT OF SOCIAL AND FAMILY AFFAIRS. (2010) National pensions framework. PRN A10/0257. Dublin: Stationery Office.

DEPARTMENT OF SOCIAL AND FAMILY AFFAIRS. (2007) Green paper on pensions. PRN A7/0505. Dublin: Stationery Office.

MEL COUSINS AND ASSOCIATES. (2008) Report on the consultation process for the green paper on pensions: final report. Dublin: Department of Social and Family Affairs.

The green paper on the future of pensions in Ireland. Cork: Hewitt Associates.

(2007) Green paper extends both range and timing of pensions debate. IRN - Industrial Relations News. No 38, 25 October. pp20-23.

FLYNN, K. (2008) Pensions green paper examined. Benefits and Compensation International. Vol 37, No 7, March. pp16-17.

HIGGINS, C. (2007) Pension models jostle for attention as green paper due. IRN - Industrial Relations News. No 26, 12 July. pp17-18.

FLYNN, T. (2011) What happens after the pension reviews: a new beginning? IRN - Industrial Relations News. No 2, 13 January. pp17-18.

HUGHES, G., CONNELL, P. and MCCASHIN, A. (2007) Choosing your future: how to reform Ireland's pension system. Dublin: TASC.

WHELAN. S. (2005) Pension provision in Ireland for 21st century. Dublin: Irish Association of Pension Funds (IAPF).

CALLAN, T., KEANE, C. and WALSH, J. R. (2009) Pension policy: new evidence on key issues. Dublin: ESRI.

  • Go to research report
  • Reported in: FITZGERALD, K. (2009) ESRI pension proposal is counter to pre-Budget plans from life and pensions sector. IRN - Industrial Relations News. No 43, 26 November. pp21-22.

GOODBODY STOCKBROKERS. (2011) The pension realities for Ireland. Dublin: Goodbody Stockbrokers.

MOLONEY, M. and WHELAN, S. (2009) Pension insecurity in Ireland. Dublin: Statistical and Social Inquiry Society of Ireland.

  • Go to paper
  • Reported in: HIGGINS, C. (2009) Private sector pensions like 'junk bonds', says study. IRN - Industrial Relations News. No 2, 13 January. p21.

O’CONNELL, J. and GALLOWAY, N. (2008) A watershed year for pensions, collaboration may be best. IRN - Industrial Relations News. No 45, 11 December. pp26-27.

HIGGINS, C. (2009) Novel mandatory pension proposal promises once-off Exchequer bonus. IRN - Industrial Relations News. No 41, 13 November. p26.

EUROPEAN COMMISSION. (2010) Green paper towards adequate, sustainable and safe European pension systems. COM(2010)365 final. Brussels: European Commission.

Investment


Ó Cuív - New investment initiative for Irish pension schemes to be made available in January 2011, Department of Social Protection press release, 7 December 2010

Introduction of sovereign annuities/bonds, The Pensions Board press release, 8 December 2010

Tax relief


HIGGINS, C. (2009) Pension tax relief - separating myths from reality. IRN - Industrial Relations News. No 13, 2 April. pp22-25.

REVENUE. (2011) Taxation of retirement lump sums - new form where income tax is deducted under Case IV at the standard rate. Limerick: Revenue.

HIGGINS, C. (2008) Pension tax breaks curbed for top earners. IRN - Industrial Relations News. No 38, 23 October. pp21-22.

Restructuring


O'NEILL, T. (2010) Pension restructuring - a review of deals and disputes. IRN - Industrial Relations News. No 32, 9 September. pp18-22.

HIGGINS, C. (2011) Pension levy means 're-opening' of restructuring deals, says IBEC. IRN - Industrial Relations News. No 22, 9 June. p20.

HIGGINS, C. (2009) Pensions Board criticised over 'restrictive' rules on scheme restructuring. IRN - Industrial Relations News. No 41, 13 November. p25.

HIGGINS, C. (2010) Pensions Board warns DB schemes of impending deadlines. IRN - Industrial Relations News. No 31, 2 September. p15.

HIGGINS, C. (2010) Pension restructuring deadline extended, as age changes made easier. IRN - Industrial Relations News. No 15, 22 April. p21.

FITZGERALD, K. (2010) Reviewing pensions schemes raises doubts over position of retired and 'deferred' members. IRN - Industrial Relations News. No 22, 10 June. pp12-14.

Insolvency


HIGGINS, C. (2010) Pension insolvency protection plan put into effect. IRN - Industrial Relations News. No 4, 28 January. pp14-15.

HIGGINS, C. (2010) Pension insolvency scheme gets just two applications. IRN - Industrial Relations News. No 42, 18 November. p12.

Share incentives


FITZGERALD, K. (2010) Employee share incentives have role in pension provision says expert. IRN - Industrial Relations News. No 17, 6 May. p15.

Pensions levy


REVENUE. (2011) Finance (No 2) Act 2011: levy on pension schemes. Limerick: Revenue.

MCGRATH, J. (2011) The new pension levy - considerations within the HR profession. People Focus. Vol 9, No 1, Winter. p14.

HIGGINS, C. (2011) Pension levy Bill cuts out offshore avoidance option. IRN - Industrial Relations News. No 20, 26 May. pp11-12. (Reports on the pension levy aspects of The Finance (No 2) Bill 2011.)

HIGGINS, C. (2011) Pension fund levy hits DB pensioners, exempts ARFs. IRN - Industrial Relations News. No 19, 19 May. pp22-23.

HIGGINS, C. (2011) Pension fund levy raises thorny issues, tax relief now also on agenda. IRN - Industrial Relations News. No 18, 12 May. pp22-24.

Private pensions


SOCIAL PROTECTION COMMITTEE. (2008) Privately managed funded pension provision and their contribution to adequate and sustainable pensions. Brussels: European Commission.

Pensions Board


Pensions Board annual reports from 2000-2010.

  • Go to 2010 report
  • 2010 report summarised in: HIGGINS, C. (2011) Defined benefit scheme numbers keep falling, says Pensions Board. IRN - Industrial Relations News. No 24, 23 June. pp12-13.
  • Go to 2000-2009 reports 

PENSIONS BOARD. (2011) The Pensions Board strategy 2011-2015. Dublin: The Pensions Board.

Minister Ó Cuív appoints new Pensions Board, Department of Social Protection press release, 22 December 2010

Minister Ó Cuív appoints new Chairperson to Pensions Board, Department of Social Protection press release, 28 June 2010

Cases


COWMAN, J. (2011) Pensions - a review of Labour Court cases. IRN - Industrial Relations News. No 22, 9 June. pp21-24.

(2009) Pensions - a review of Labour Court cases. IRN - Industrial Relations News. No 22, 12 June. pp26-28.

Life expectancy


QUIGLEY, L. (2008) Life is for living! A Mercer paper on improved longevity in Ireland. Dublin: Mercer.

Pension guides


THE PENSIONS BOARD. (No date) Guide to pensions. Dublin: The Pensions Board.

KENNY, P. (2004) Understanding pensions: the friendly guide to pensions. Dublin: The Retirement Planning Council of Ireland and Dublin: Irish Association of Pension Funds.

THE PENSIONS BOARD. (2008) What are my pension options? The types of pension plans you can use to save for your retirement. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2008) Pensions checklist. Dublin: The Pensions Board.

TOWERS WATSON. (2011) Corporate pensions - issues for 2012. Dublin: Towers Watson.

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT. (2011) Pensions at a glance 2011: retirement-income systems in OECD countries - Ireland. Paris: OECD.

THE PENSIONS BOARD. (2011) Employers’ pension obligations in Ireland. London: CIPD.

THE PENSIONS BOARD. Pensions calculators. Dublin: The Pensions Board.

KENNY, P. Glossary of pensions terminology. Dublin: Office of the Pensions Ombudsman.

THE PENSIONS BOARD. (2004) Integration: a brief guide. Guidance on the integration of occupational pension scheme benefits with the benefits payable under the Social Welfare System. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2010) What do you know about your pension scheme? The information trustees and employers must give you about your occupational pension scheme. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2010) A guide to your scheme’s annual report. Dublin: The Pensions Board.

THE PENSIONS BOARD. Investment risk, fees and charges checklist: questions to ask about how investment risk, fees and charges affect your pension. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2008) Annuities - a brief guide. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2010) Pension scheme funding and restructuring: what happens when a pension scheme is wound up? Dublin: The Pensions Board.

THE PENSIONS BOARD. (2003) What happens to my pension if I leave? How to preserve or transfer a pension when you leave your job. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2006) A brief guide to equal pension treatment. Guidance on the principle of equal pension treatment, discrimination and victimisation in relation to occupational pension schemes. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2006) Women and pensions: a guide on pension provision for women. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2011) A brief guide to the pension provisions of the Family Law Acts. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2011) Pensions on separation and divorce checklist. Dublin: The Pensions Board.

Trustees


THE PENSIONS BOARD. Trustee handbook. 3rd ed. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2010) So you’re a pension scheme trustee? A brief guide to your duties and responsibilities. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2007) Selecting member trustees. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2007) Trustee and employer checklists: on-the-spot fines. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2009) e-learning course for trustees. Dublin: The Pensions Board.

FITZGERALD, K. (2010) Pension trustees need to watch for legal pitfalls, say experts. IRN - Industrial Relations News. No 42, 18 November. pp23-24.

Pensions levy


THE PENSIONS BOARD. (2011) Guidance on the 0.6% pensions levy. Dublin: The Pensions Board.

  • Go to guidance

  • Reported in: HIGGINS, C. (2011) Pensions Board issues trustee guidance on paying government levy. IRN - Industrial Relations News. No 46, 15 December. pp7-8.

Hybrid schemes


THE PENSIONS BOARD. (2007) A guide to hybrid pension schemes. Dublin: The Pensions Board.

  • Go to guide
  • Reviewed in: HIGGINS, C. (2007) Hybrid pension schemes - Board sets out alternative models. IRN - Industrial Relations News. No 35, 4 October. pp22-23.

Defined benefit schemes


HIGGINS, C. (2011) New pension standard sets high bar for final salary schemes. IRN - Industrial Relations News. No 40, 3 November. pp18-21.

DEPARTMENT OF SOCIAL PROTECTION. (2011) Note for information on changes to defined benefit pension provision. Dublin: DSP.

TOWERS WATSON. (2011) Fundamental changes introduced for Defined Benefit pension schemes. Dublin: Towers Watson.

HIGGINS, C. (2011) New defined benefit pensions model has stricter standard for 'core' benefits. IRN - Industrial Relations News. No 18, 12 May. pp18-21.

HIGGINS, C. (2011) Pensions - 'last chance' December 16 deadline for old funding standard. IRN - Industrial Relations News. No 42, 17 November. p16.

MERCER. (2011) Disconcerting proposals contained in new defined benefit pensions consultation paper. Dublin: Mercer.

  • Go to briefing

  • Reported in: HIGGINS, C. (2011) Consultancy lashes new DB model. IRN - Industrial Relations News. No 22, 9 June. p20.

HIGGINS, C. (2011) New DB pensions model rejected by both IBEC and ICTU. IRN - Industrial Relation News. No 20, 26 May. pp27-28.

HIGGINS, C. (2010) Pension schemes get stay of execution, but DB model now up for grabs. IRN - Industrial Relations News. No 38, 21 October. pp21-22.

HIGGINS, C. (2010) Pension deadlines extended again, as 'new' DB model in pipeline. IRN - Industrial Relations News. No 37, 14 October. pp6-7.

Ó Cuív announces earlier target for introduction of new defined benefit model under pensions framework, Department of Social Protection press release, 13 October 2010

HIGGINS, C. (2011) New accounting rules spell more trouble for DB pensions. IRN - Industrial Relations News. No 38, 20 October. p22.

Defined contribution schemes


IRISH ASSOCIATION OF PENSION FUNDS. (2008) Planning for retirement - defined contribution. Dublin: IAPF.

SHEEHAN, B. (2009) Consultants' report says members missing out in pension schemes. IRN - Industrial Relations News. No 2, 13 January. p22. (Report of Hewitt Associates survey of defined contribution pensions schemes.) 

O'NEILL, T. (2010) Pension savings need to be 15-20% of salary, says pensions expert. IRN - Industrial Relations News. No 20, 27 May. p17.

Personal Retirement Savings Accounts (PRSAs)


THE PENSIONS BOARD. (2009) Personal Retirement Savings Accounts (PRSAs): employers’ obligations. Dublin: The Pensions Board.

THE PENSIONS BOARD. (2009) Personal Retirement Savings Accounts (PRSAs): a consumer guide. Dublin: The Pensions Board.

REVENUE. (2011) Employer contributions to PRSAs - Income Tax, PRSI and USC. Limerick: Revenue.

Pension surveys


IBEC. (2011) Pensions survey. Dublin: IBEC.

  • Go to press release
  • Reported in: HIGGINS, C. (2011) Pension contributions expected to fall, says IBEC survey. IRN - Industrial Relations News. No 12, 24 March. p15.

IRISH ASSOCIATION OF PENSION FUNDS. (2011) Pension survey. Dublin: IAPF.

  • Reported in: HIGGINS, C. (2011) Pension fund levy means cuts for pensioners, says IAPF survey. IRN - Industrial Relations News. No 39, 27 October. p16.

CONNELLAN, M., CONLON, S. and DOYLE, R. (2007) IAPF pension market survey. Dublin: IAPF.

  • Reviewed in: SHEEHAN, B. (2007) Big shift away from defined benefit pension schemes continues. IRN - Industrial Relations News. No 36, 11 October. p17.
  • Reviewed in: SHEEHAN, B. (2007) Companies continue to move away from defined benefit pension schemes. Dublin: eironline.

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT. (2009) Ireland: highlights from OECD pensions at a glance 2009. Paris: OECD.

WS MARKETING INTELLIGENCE. (2010) Pensions survey. Dublin: Bank of Ireland Life.

MILLWARD BROWN LANSDOWNE. (2011) Retirement planning survey. Dublin: Mercer.

MERCER. (2010) Pensions survey. Dublin: Mercer.

IRISHJOBS.IE. (2010) Retirement age and pensions survey. Dublin: IrishJobs.ie.

AVIVA. (2010) Mind the gap - quantifying the pensions gap in Europe. London: Aviva.

HIGGINS, C. (2011) Executive director pension rates up to four times those of other workers. IRN - Industrial Relations News. No 21, 2 June. p24.

HIGGINS, C. (2008) Pensions Board report provides pre-recession snapshot. IRN - Industrial Relations News. No 26, 10 July. p14.

HIGGINS, C. (2008) Pension coverage remains static, but costs of mandatory option daunting. IRN - Industrial Relations News. No 32, 11 September. p26.

IRISH ASSOCIATION OF PENSION FUNDS (IAPF). (2006) Investigation of trends in pension scheme investment. Dublin: IAPF.

HIGGINS, C. (2010) Bond yields drive up pension deficits, despite investment recovery. IRN - Industrial Relations News. No 42, 18 November. p25.

IRISH ASSOCIATION OF PENSION FUNDS (IAPF). (2007) Asset allocation survey 2006. Dublin: IAPF.

PRICEWATERHOUSECOOPERS. A time of change: pensions survey 2011. Dubin: PricewaterhouseCoopers.

IBEC. (2010) Pensions survey. Dublin: IBEC.

HIGGINS, C. (2008) Pension portability study finds long vesting periods. IRN - Industrial Relations News. No 11, 20 March. p14. (Reports the results of a Hewitt Associates study)

Pension levy


PRICEWATERHOUSECOOPERS. (2011) Pension levy: employer reaction June 2011. Dublin: PwC.

HIGGINS, C. (2011) Pension fund levy paid by 42% of employers for 2011. IRN - Industrial Relations News. No 46, 15 December. p5.

Defined benefit schemes


MERCER. (2010) Defined benefit survey 2010. Dublin: Mercer.

Defined contribution schemes


DELOITTE. (2011) Defined contribution pension scheme survey 2011. Dublin: Deloitte.

UCD MICHAEL SMURFIT GRADUATE BUSINESS SCHOOL. (2008) Defined contribution research. Dublin: Irish Association of Pension Funds.

Pensions Ombudsman


OFFICE OF THE PENSIONS OMBUDSMAN. (2009) What can the Pensions Ombudsman do for you? Dublin: Office of the Pensions Ombudsman.

Pensions Ombudsman annual reports and digest of cases from 2004 to 2008.

Transfer of undertakings


HIGGINS, C. (2008) Pension transfer rights automatic only if no consulation. IRN - Industrial Relations News. No 35, 2 October. pp4-6.

Company pension schemes


O'NEILL, T. (2010) Pension restructuring - a review of deals and disputes. IRN - Industrial Relations News. No 32, 9 September. pp18-22.

HIGGINS, C. (2009) New pension insolvency scheme a 'top-up' on earlier scheme. IRN - Industrial Relations News. No 25, 3 July. p9.

HIGGINS, C. (2009) Unions left adrift after government move on pension protection. IRN - Industrial Relations News. No 16, 30 April. pp20-22.

(2008) The birth of the hybrid: a review of pension deals, 2006-2008. IRN - Industrial Relations News. No 44, 4 December. pp18-24.

HIGGINS, C. (2010) Aviation pension scheme report shows the potential in sovereign annuities. IRN - Industrial Relations News. No 43, 25 November. p7.

SHEEHAN, B. (2008) SIPTU warns of 'crash landing' for aviation pension scheme. IRN - Industrial Relations News. No 37, 16 October. pp5-6.

SHEEHAN, B. (2011) AIB Group Irish Pension Scheme - changes to the rules and policies. IRN - Industrial Relations News. No 4, 27 January. p11.

SHEEHAN, B. (2009) AIB pension - higher member contributions, long-term commitment to DB scheme. IRN - Industrial Relations News. No 44, 3 December. pp27-30.

FARRELLY, R. (2010) Bank of Ireland staff agree on changes to pension fund. Dublin: eironline.

SHEEHAN, B. (2008) Bank of Ireland and unions sign agreement on pension scheme for new employees. Dublin: eironline.

SHEEHAN, B. (2007) Bank of Ireland and finance unions agree watershed pension scheme. IRN - Industrial Relations News. No 39, 1 November. pp12-14.

HIGGINS, C. (2010) Bank of Ireland - pension changes sought for retired and former workers. IRN - Industrial Relations News. No 9, 4 March. pp3-4.

HIGGINS, C. (2010) Bulmers to retain DB pension status, with higher employee contributions. IRN - Industrial Relations News. No 34, 23 September. pp3-4.

HIGGINS, C. (2010) Cadburys uses career averaging in pension restructuring deal. IRN - Industrial Relations News. No 41, 11 November. pp3-4.

Eircom 'de-risking' protects pension assets from failing markets. IRN - Industrial Relations News. No 40, 3 November. pp21-22.

ESB/Group of Unions pension proposals, June 2010. IRN - Industrial Relations News. No 24, 24 June. pp18-19

HIGGINS, C. (2010) ESB pension proposals 'deal with' outstanding pay issues. IRN - Industrial Relations News. No 25, 1 July. pp20-21.

HIGGINS, C. (2010) ESB workers back pension and pay deal by 79%. IRN - Industrial Relations News. No 30, 26 August. p8.

HIGGINS, C. (2010) ESB pension deal not without opponents, as 'roadshow' begins. IRN - Industrial Relations News. No 24, 24 June. pp15-17

HIGGINS, C. (2010) ESB trustee to seek legal advice on new pension proposals. IRN - Industrial Relations News. No 21, 3 June. pp2-3.

HIGGINS, C. (2011) IAA - deal on pension fund levy, issue over new hybrid scheme. IRN - Industrial Relations News. No 45, 8 December. pp7-8.

SHEEHAN, B. (2010) Aviation Authority, union members consider pension funding gap plan. IRN - Industrial Relations News. No 37, 14 October. pp4-5.

HIGGINS, C. (2011) John A Wood pension restructured on career average basis. IRN - Industrial Relations News. No 25, 30 June. p6.

SHEEHAN, B. (2010) National Irish's new hybrid pension takes union by surprise. IRN - Industrial Relations News. No 36, 7 October. pp5-6.

HIGGINS, C. (2011) Port of Cork - pensioners included in cuts from government levy. IRN - Industrial Relations News. No 45, 8 December. pp8-9.

HIGGINS, C. (2011) Tara Mines pension levy cuts to be phased over four years. IRN - Industrial Relations News. No 41, 10 November. pp9-10.

HIGGINS, C. (2011) Pension cuts at Tara Mines - the first of many? IRN - Industrial Relations News. No 30, 25 August. pp12-13.

FARRELLY, R. (2010) Tara Mines - pension changes to eliminate 30% funding gap. IRN - Industrial Relations News. No 37, 14 October. pp3-4.

Public sector pensions


THE PENSIONS BOARD. (2010) Retirement options for public servants. Dublin: The Pensions Board.

(2010) LRC document on public service pensions (single scheme). IRN - Industrial Relations News. No 36, 7 October. pp27-30

COMPTROLLER AND AUDITOR GENERAL. (2009) Public sector pensions. Dublin: Office of the Comptroller and Auditor General.

  • Go to press release
  • Reported in: HIGGINS, C. (2009) Public servants now pay more than half their pension costs, says report. IRN - Industrial Relations News. No 39, 30 October. p20.

FARRELLY, R. and HIGGINS, C. (2012) Change in public service pensions for new recruits. Dublin: eironline.

HIGGINS, C. (2011) Public pension reform to slash costs - but only for distant future. IRN - Industrial Relations News. No 36, 6 October. pp18-21.

HIGGINS, C. (2011) Public service pension bill to be fast-tracked in September. IRN - Industrial Relations News. No 28, 21 July. p10. 

HIGGINS, C. (2011) Public service pension cuts include added years and actuarial reductions. IRN - Industrial Relations News. No 11, 17 March. p13.

Vast majority of public staff have defined-benefit pension, Irish Times, 16 January 2009

HIGGINS, C. (2010) Public service pension liabilities hit €16 billion. IRN - Industrial Relations News. No 34, 23 September. pp20-21.

HIGGINS, C. (2011) Top public pension cuts limited by fears over legal challenges. IRN - Industrial Relations News. No 44, 1 December. pp10-11.

SHEEHAN, B. (2011) Future senior civil servants to lose major extra benefits. IRN - Industrial Relations News. No 41, 10 November. pp10-11.

HIGGINS, C. (2009) Tax fears over lump sums a 'stick' factor for early retirement. IRN - Industrial Relations News. No 17, 8 May. pp20-22.

HIGGINS, C. (2010) Half of university and state body pension funds now transferred. IRN - Industrial Relations News. No 7, 18 February. pp10-11.

HIGGINS, C. (2009) University and semi-state pension transfers to begin, early retirement fears. IRN - Industrial Relations News. no 40, 6 November. pp4-5.

FARRELLY, R. (2011) Pensions Ombudsman 'astonished' by HSE arguments in key pensions case. IRN - Industrial Relations News. No 30, 25 August. pp2-3. (Clarifies when overtime should be included in pension calculations.)

Bonuses


MORGAN MCKINLEY. (2011) Bonus expectations survey. Dublin: Morgan McKinley.

  • Go to survey results

  • Reported in: SHEEHAN, B. (2011) Bonus payments for 2011/12 expected to be modest. IRN - Industrial Relations News. No 46, 15 December. p12.

MACCARTHY, J. (2009) Bounty bonuses: how did it come to this? IRN - Industrial Relations News. No 21, 5 June. pp23-24.

CENTRAL BANK. (2010) Review of remuneration policies and practices in Irish retail banks and building societies. Dublin: Central Bank.

  • Go to related press release
  • Reported in: SHEEHAN, B. (2010) 'Neglectful' banks pay bonuses, 'golden handshakes'. IRN - Industrial Relations News. No 46, 16 December. p24.

SHEEHAN, B. (2011) Bank bonuses limited to €20,000, 90% tax on higher amounts. IRN - Industrial Relations News. No 5, 3 February. pp11-12.

SHEEHAN, B. (2011) State bonus payouts spelled out in detail. IRN - Industrial Relations News. No 1, 8 January. pp10-11.

SHEEHAN, B. (2010) AIB bonus controversy - the penny finally drops. IRN - Industrial Relations News. No 46, 16 December. pp20-23.

SHEEHAN, B. (2011) Bank refused PRP to lower paid workers while paying out senior bonuses. IRN - Industrial Relations News. No 10, 10 March. pp23-25.

COWMAN, J. (2010) Bonus - a review of Labour Court cases. IRN - Industrial Relations News. No 9, 4 March. pp18-21.

Share schemes


REVENUE. (2011) Share-based remuneration: Finance Act 2011 changes. Dublin: Revenue.

PRICEWATERHOUSECOOPERS. (2010) Share scheme update arising from Budget 2011. Dublin: PwC.

PRICEWATERHOUSECOOPERS. Share scheme update. Dublin: PwC.

HIGGINS, C. (2008) Finance Bill - changs to employee share scheme rules. IRN - Industrial Relations News. No 5, 7 February. pp10-11.

PWC SHARE SCHEME GROUP. (2010) Share schemes - new reporting requirements. Dublin: PricewaterhouseCoopers.

Share based remuneration, Department of Social Protection press release, 23 August 2011 (Clarifies the position on employer PRSI and shares.)

HIGGINS, C. (2011) Share schemes to benefit from phasing-in of PRSI. IRN - Industrial Relations News. No 12, 24 March. p12.

FITZGERALD, K. (2011) Intel says profit sharig boosted performance. IRN - Industrial Relations News. No 45, 8 December. pp26-27. (Report of Irish Proshare Association annual conference.)

FITZGERALD, K. (2008) Incentivising and paying staff in challenging times. IRN - Industrial Relations News. No 46, 18 December. pp19-22. (Report of Irish Proshare Association annual conference.)

Case studies


HIGGINS, C. (2010) Britvic profit-sharing scheme provides up to 4% slice. IRN - Industrial Relations News. No 16, 29 April. p5.

Company cars


PRICEWATERHOUSECOOPERS. (2008) Snapshot survey: company cars 2008. Dublin: PricewaterhouseCoopers.

PRICEWATERHOUSECOOPERS. (2010) Introduction of employee car parking levy: employers - are you ready? Dublin: PricewaterhouseCoopers.

Maternity benefits


PRINCIPLE HR. (2008) Maternity benefit survey. Dublin: Principle HR.

Childcare


MEEHAN, G. (2010) Understanding childcare entitlements. Dublin: Irish Taxation Institute. 

Healthcare


SHERIDAN, M. (2010) Understanding tax relief for health expenses. Dublin: Irish Taxation Institute.