The Department of Education (DE) has issued circular 0004/2024, confirming the 50-day abatement of pension for retired teachers returning as substitute/fixed term contract teachers has been extended from January 2024 for two years.
The continuation of the abatement waiver was introduced by the DE to help address the current teacher supply difficulties across the primary sector. It means that any retired teacher returning to work as a substitute teacher or on a fixed term contract can do so for up to 50 days per year for 2024 and 2025, without regard for the abatement of pension.
An abatement of pension will only arise where a retired teacher’s annual income of pension plus any additional pay earned, exceeds the value of their salary earned prior to retirement. The point of scale at retirement plus public service pay increases (uprated values) will be used in this instance.
The circular (0004/24) may be accessed HERE
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