Under EU Regulation (EU) 549/2013, the Central Statistics Office (CSO) will be required to report on the gross accrued public service pension liabilities of Irish public servants as part of the National Accounts.

Reporting is mandatory, commencing with an end 2015 position.

Having previously carried out the 2012 actuarial valuation of the public service accrued pension liability, the Department of Public Expenditure and Reform has agreed to update this work on behalf of the CSO.

In order to undertake this project in compliance with the legal obligation, and to fulfil expenditure management responsibilities around public service pensions (including estimation of pension scheme funding requirements necessary for the proper operation of public service pension schemes), the Department of Public Expenditure and Reform has requested individual level data on public service pensioners from relevant public service authorities. This request is made pursuant to sections 49(7) and 50 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012.

The Department of Public Expenditure and Reform will be a Data Controller of the requested data under the terms of the Data Protection Acts 1988 and 2003. The data will be held on secure Government networks with access limited to a small group of designated officials with the technical skills necessary to produce the requisite estimates.

As pension entitlements can manifest over a considerable time frame, and the results of the 2015 accrued liability need to be compared to subsequent estimates, this data will be held for ongoing statistical and actuarial purposes. After the 2015 valuation has been completed, a review will be undertaken on the necessity of keeping the complete data set or whether certain data can be securely disposed of.

Individual level data is required in order to calculate an accurate estimation of the accrued pension liability and annual funding requirement. Such estimates rely on establishing the individual pension entitlements and then aggregating to a national level. As a result the individuals’ pensionable remuneration, service completed, applicable pension scheme and certain demographic characteristics which influence expected value of the pension obligation – age, sex, marital status, dependents – are all required.

Every effort has been made to keep the requested data to a minimum.

As some individuals will have multiple public service pensions, PPSN is being requested as a unique identifier in order to allow aggregation of pensions for these individuals. The Department of Social Protection has been notified that PPSN information will be collected as part of this request.


For details on the 2012 Accrued Pension Liability exercise, please read: Public Service Pensions Accrued Liability