Table 6. Notional public sector employer contribution rates 2016—2020 with PRD/ASC.
| Employer contribution rate (%) | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Pre-2013 cohort | Post-2013 cohort | |||||||||
| 2016 | 2017 | 2018 | 2019 | 2020 | 2016 | 2017 | 2018 | 2019 | 2020 | |
| Without PRD/ASC | ||||||||||
| DPER average rate | 29 | 29 | 29 | 29 | 29 | 9 | 9 | 9 | 9 | 9 |
| Nurse | 28 | 28 | 28 | 28 | 28 | 8 | 8 | 8 | 8 | 8 |
| With PRD/ASC | ||||||||||
| DPER average rate | 24 | 24 | 24 | 25 | 26 | 4 | 4 | 4 | 7 | 8 |
| Nurse | 23 | 23 | 23 | 24 | 25 | 3 | 3 | 3 | 6 | 7 |
Notes: PRD = Pension Related Deduction; ASC = Additional Superannuation Contribution; DPER = Department of Public Expenditure and Reform
Sources: DPER, 2017a; DPER, 2017b; Government of Ireland, 2017; DPER, 2019