ReliableAI/Irish-English-Parallel-Collection

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eclr:9205	( áirítear pinsin leasa shóisialaigh pinsin ranníocach agus pinsin neamhranníocach )	( Social welfare pensions include contributory and non-contributory pensions )
eclr:9206	ach mar sin féin tá sé comónta do phinsin gairme , leibhéal íocaíochta na bpinsean leasa shóisialaigh a thabhairt san áireamh nuair atá siad ag comhaireamh leibhéal na sochar .	however , it is common for occupational pensions to take into account the level of social welfare pension received in calculating the level of benefit .
eclr:9207	mar shampla , cuireann scéimeanna áirithe sochair ar fáil a thabharfaidh duit leath nó dhá thrian de do thuarastal deireanach in éineacht leis an bpinsean leasa shóisialaigh .	for example , some schemes provide for a benefit , which , together with the social welfare pension , will give you a half or two-thirds of your final salary .
eclr:9208	b ' fhéidir go ndéanfaí é seo nuair a fhaigheann tú an pinsean ar dtús ach ní féidir do phinsean ceirde a laghdú má dhéantar do phinsean leasa shóisialaigh a ardú ina dhiaidh sin .	this may be done when you start to receive your pension but your occupational pension may not be subsequently reduced because your social welfare pension is increased .
eclr:9209	uaireanta tugtar scéimeanna comhtháite nó comhordnaithe ar na scéimeanna seo .	such schemes are sometimes called integrated or co-ordinated schemes .
eclr:9210	faoiseamh cánach ar ranníocaíochtaí pinsin	tax relief on pension contributions
eclr:9211	má tá tú i do bhall de scéim phinsin cheadaithe , is féidir leat faoiseamh cánach a fháil ar do chuid ranníocaíochtaí .	if you are a member of an approved pension scheme , you can get tax relief at your highest rate on your contributions to the scheme .
eclr:9212	tá rialacha áirithe nach mór do scéimeanna pinsin a chomhlíonadh leis an bhfaoiseamh cánach a fháil agus tá teorainn leis an bhfaoiseamh gur féidir a fháil .	there are various rules that pension schemes must meet in order to get the tax relief and there is a limit to the amount of the relief .
eclr:9213	ó 1 Eanáir 2011 íocann tú ÁSPC agus an muirear Sóisialta Uilíoch ar do ranníocaíochtaí pinsin .	since 1 January 2011 you pay PRSI and the Universal Social Charge on your pension contributions .
eclr:9214	Baineann uaslíon na ranníocaíochtaí pinsean , i mbliain amháin ar bith , a bhfuil tú i dteideal faoiseamh cánach ina leith , le d ’ aois agus léirítear é mar chéatadán de d ’ ollioncam .	the maximum pension contributions , in any one year , for which you are entitled to tax relief , is related to your age and is expressed as a percentage of your gross income .
eclr:9215	is é € 115,000 ( € 150,000 roimhe seo ) an figiúr don ollioncam uasta .	the maximum gross income figure for relief purposes is € 115,000 .
eclr:9216	is iad na teorainneacha maidir leis an gcéatadán d ’ fhaoiseamh ná :	the percentage relief limits are :
eclr:9217	aois	age
eclr:9218	40 % d ' ioncam glan cuí	40 % of net relevant earnings
eclr:9219	ciallaíonn tuilleamh d ' fhostaithe iomlán pá le haghaidh cáin .	for employees , earnings means gross pay for tax purposes .
eclr:9220	Ciallaíon tuilleamh d ' fhéinfhostaithe ioncam glan cuí , tuilleamh lúide costais ceadaithe .	for the self-employed , earnings means net relevant earnings , that is , earnings less allowable expenses .
eclr:9221	nuair fhaigheann tú an pinsean íocann tú cáin air .	you pay tax on the pension when you receive it .
eclr:9222	cánachas cnapshuime	taxation of retirement lump sum
eclr:9223	ó 1 Eanáir 2011 tá teorainn € 200,000 ar an méid cnapshuime scoir atá saor ó cháin .	since 1 January 2011 there is a limit of € 200,000 on the amount of the tax-free retirement lump sum .
eclr:9224	gearrfar cáin ar íocaíochtaí cnapshuime níos mó ná an teorainn seo mar a leanas :	lump sum payments above that limit will be taxed as follows :
eclr:9225	rátaí cánachais cnapshuime	amount of lump sum
eclr:9226	ráta cáin ioncaim ar aisíoc ranníocaíochtaí le scéimeanna pinsin gairme	income tax rate on the refund of contributions
eclr:9227	laghdófar an ratá cánach ar aisíocaíochtaí ranníocaíochtaí a rinne cáiníocóir le scéim phinsin gairme , ón ráta reatha 25 % go dtí an gnáth-ráta cánach ioncaim , sé sin 20 % faoi láthair .	the income tax charge on the refund to a taxpayer of contributions to an occupational pension scheme was reduced from the 25 % rate to the standard rate of income tax - currently 20 % .
eclr:9228	cuirfear an t-athrú seo i bhfeidhm ar aisíocaíochtaí a dhéantar ar agus i ndiaidh an 5 Nollaig 2001 .	this change applied to refunds made on or after 5 December 2001 .
eclr:9229	an tÚdarás Pinsean	the Pensions Authority
eclr:9230	Bord stiúrtha na bpinsean gairme é tÚdarás Pinsean .	the Pensions Authority is the regulatory body for occupational pensions .
eclr:9231	tá ionadaithe ainmnithe ar an mbord ag na ceardchumainn , ag fostóirí , ag an Rialtas , ag tionscal na bpinsean agus ag grúpaí proifisiúnta a bhfuil baint acu le scéimeanna pinsin gairme .	the Authority consists of representatives nominated by trade unions , employers , the Government , the pensions industry and professional groups involved with occupational pension schemes .
eclr:9232	seo a leanas príomhfheidhmeanna an Bhoird :	the main functions of the Authority are :
eclr:9233	monatóireacht agus maoirseacht a dhéanamh ar chur i bhfeidhm Acht na bPinsean agus ar fhorbairtí pinsin go ginearálta ;	to monitor and supervise the operation of the Pensions Act and pension developments generally ;
eclr:9234	treoirlínte a eisiúint ar dhualgais agus cúraimí iontaobhaithe scéimeanna pinsin agus ar chóidchleachtaidh maidir le gnéithe áirithe dá gcuid dualgas ;	to issue guidelines on the duties and responsibilities of pension scheme trustees and codes of Practice on specific aspects of their responsibility ;
eclr:9235	soláthar traenála cuí do na hiontaobhaithe a spreagadh ;	to encourage the provision of appropriate training for trustees
eclr:9236	Comhairle a chur ar an Aire maidir le caighdeáin do na hiontaobhaithe ;	to advise the Minister on standards for trustees ;
eclr:9237	fiosrú a dhéanamh ar Ghearáin a bhaineann le neamhchomhlíonadh reachtaíocht phinsin agus aon chonspóid a thagann aníos maidir le aon ghné den reachtaíocht a réiteach ;	to investigate complaints concerning possible non-compliance with the pensions legislation and to resolve disputes that may arise in relation to some aspects of the legislation and
eclr:9238	Comhairle a chur ar an Aire coimirce Sóisialaí ar nithe ginearálta a bhaineann le pinsin .	to advise the Minister for Social Protection on pensions matters generally .
eclr:9239	caithfidh scéimeanna pinsin saothair clarú leis an mBord de réir dlí .	occupational pension schemes are obliged to register with the Authority .
eclr:9240	Ombudsman na bPinsean	Ombudsman for Pensions
eclr:9241	beidh an chumhacht ag an Ombudsman na bPinsean fiosrúchán a dhéanamh agus cinneadh a thógáil maidir le do Ghearáin a bhaineann le easaontas fíricí nó dlí agus botúin a bhaineann le scéimeanna pinsin gairme agus CCSP .	the Ombudsman for Pensions has the power to investigate and determine your complaints concerning disputes of fact or law and errors in relation to occupational pension schemes and PRSAs .
eclr:9242	ní bheidh sé de chumhacht ag an Ombudsman costais dlíthiúla a bhronnadh .	the Ombudsman does not have the power to award legal costs .
eclr:9243	ní mór do na páirtithe ar fad cloí le cinneadh an Ombudsman faoi réir ag an gceart atá ag na páirtithe ar fad achomharc a lorg ón Ardchúirt .	all decisions made by the Ombudsman are binding between the parties subject to a right of appeal by either party to the High Court
eclr:9244	do chuid cearta mar bhall de scéim phinsin	your rights as a pension scheme member
eclr:9245	tá go leor bileoga foilsithe ag tÚdarás Pinsean ar fheidhmiú Acht na bPinsean .	the Pensions Authority has produced a number of leaflets on the operation of the Pensions Act .
eclr:9246	cuireann siad eolas ar fáil do na baill scéimeanna pinsin maidir lena gcearta de réir na reachtaíochta .	it provides information to members of pension schemes about their rights under the legislation .
eclr:9247	má tá gearán agat , cuirfidh an Bord comhairle ort maidir le do chuid cearta .	if you have a complaint , the Authority will advise you about your rights .
eclr:9248	más gá tá cumhachtaí leathan ag an mBord gur féidir a úsáid le scrúdú a dhéanamh ar leabhair agus ar thaiféid na scéime , le dul isteach in áitribh agus le iachall a chur ar dhaoine míniú a thabhairt .	if necessary , the Authority has extensive powers to inspect the scheme 's books and records , to enter premises and to require people to give explanations .
eclr:9249	tá sé de chumhacht ag an mBord dul chuig an Ardchúirt le iontaobhaithe séimeanna pinsin a athrú óna bpost le leas na mball a chosaint .	it may apply to the High Court to have pension scheme trustees replaced in order to protect the interests of the members .
eclr:9250	seo cuid de na cearta is tabhachtaí atá agat mar bhall scéim pinsin :	among the more important rights you have as a member of a pension scheme are :
eclr:9251	ceart eolais	the right to information
eclr:9252	tá an ceart agat eolas a fháil faoin scéim , faoin gcóras riaracháin , faoi do chuid cearta agus na dualgais atá ort .	you are entitled to get information about the scheme , about how it is administered , what rights you have and what obligations you have .
eclr:9253	ní foláir do na hiontaobhaithe tú a chur ar an eolas má tá níos mó na 5 % de shocmhainní na scéime infheistithe i gnó an fhostóra nó in infheistíocht amháin ar leith .	the trustees are obliged to tell you if more than 5 % of the scheme 's assets are invested in the employer 's business or in any one investment .
eclr:9254	ceart a bheith páirteach sa scéim	the right to be involved in the scheme
eclr:9255	i gcásanna áirithe tá sé de cheart agat páirt a ghlacadh i roghnú na n-iontaobhaithe .	in certain cases , you are entitled to be involved in the selection of trustees .
eclr:9256	bíonn an cás seo amhlaidh má bhíonn níos 50 baill cáilithe nó níos mó ag an scéim nó 12 nó níos mó baill cáilithe i Scéim infheistíochta Díreach .	this is the case if your scheme has 50 or more qualified members or 12 or more qualified members of a directly invested scheme .
eclr:9257	is féidir leis na baill leath na n-iontaobhaithe iomlán a thogh ar an mbord ( seachas an cathaoirleach ) faoi réir ag íosmhéid de bheirt .	members can elect half the total number of trustees ( excluding the Chairperson ) , subject to a minimum of two .
eclr:9258	na rialacha a bhaineann le scéimeanna pinsin	rules about pension schemes
eclr:9259	is féidir le scéimeanna pinsin a gcuid rialacha féin a shocrú maidir le ranníocaíochtaí agus sochair go pointe áirithe .	pension schemes can , to a considerable extent , set their own rules about contributions and benefits .
eclr:9260	tá rialacha áirithe leagtha síos sa reachtaíocht agus caithfidh siad cloí leo seo .	there are some rules set out in legislation to which they must adhere .
eclr:9261	caomhnú agus aistriú sochair	preservation and transfer of Benefits
eclr:9262	is féidir sochair a chaomhnú laistigh den scéim nó iad a aistriú go dtí scéim eile .	your benefits from the pension scheme may be preserved within the scheme or transferred to another scheme .
eclr:9263	má tá 2 bhliain seirbhíse déanta ag duine , tá an duine i dteideal sochair chaomhnaithe , fiú má fhágann sé / sí an post roimh an ghnáth aois dul amach ar phinsean .	if you have at least 2 years service , you are entitled to a preserved benefit if you leave before the normal retirement age .
eclr:9264	ciallaíonn sochar caomhnaithe go bhfaighidh an duine ansin pinsean nuair a shroicheann sé / sí gnáthaois pinsin a bhaineann leis an scéim sin .	a preserved benefit means that you get a pension when you reach the scheme 's normal retirement age .
eclr:9265	( roimh 2 Meitheamh 2002 , ní raibh mór duit 5 bhliain den tseirbhís a bheith agat chun cáiliú do chaomhnú .	( prior to 2 June 2002 , 5 years service was needed to qualify for preservation ) .
eclr:9266	ach freisin , is féidir leat a iarraidh ar iontaobhaithe na scéime do chuid cearta pinsin a aistriú chuig scéim eile .	Alternatively , you can ask the trustees to transfer your pension rights to a new pension scheme .
eclr:9267	caighdeán maoinithe	funding standards
eclr:9268	soláthar do chleithiúnaithe	providing for dependants
eclr:9269	bíonn sochair ag scéimeanna pinsin go hiondúil duit féin nuair a théann tú amach ar phinsean agus do do chéile bhaintrí agus do do chuid páistí cleithiúnacha tar éis do bháis .	pension schemes usually have benefits for you when you retire and for your widowed spouse and dependent children after your death .
eclr:9270	níl socruithe déanta do chleithiúnaithe sna scéimeanna uilig .	not all schemes have arrangements for dependants .
eclr:9271	Méadaíodh an t-uasmhéid socair soláthartha do chéile nó chleithiúnaí ó 2 / 3 iomlán pinsin go dtí 100 % an tsoláthair .	under an occupational pension scheme , the maximum benefit that can be provided for a spouse or dependent has been increased from 2 / 3 of the full pension to 100 % of the provision .
eclr:9272	d ' fhéadfadh sé go mbeadh duine in ann le scéimeanna áirid an té a gheobhaidh na sochair faoin scéim a ainmniú agus mar sin , is féidir , i gcásanna áirid , duine a ainmniú seachas do chéile .	some schemes may allow you to designate the person who should benefit under the scheme so it is possible , in some cases , to nominate a person other than a spouse .
eclr:9273	pinsin gairme agus cliseadh pósta	occupational pensions and marriage breakdown
eclr:9274	i gcásanna cúirte a bhaineann le scaradh agus colscaradh is féidir leis an gCúirt socruithe eagsúla airgeadais a dhéanamh .	in judicial separation and divorce proceedings , the court may make various types of financial settlements .
eclr:9275	ina measc sin tá Ordú Leasú Pinsin .	among these is a Pension adjustment Order .
eclr:9276	déanann Ordú Leasú Pinsin cuid den phinsean a thabhairt do chéile ( go hiondúil an bhean ) agus do na páistí cleithiúnacha .	the Pension adjustment Order designates a part of the pension for payment to a spouse ( usually the wife ) and dependant children .
eclr:9277	déanann an breitheamh an cinneadh cé mhéid den phinsean atá le tabhairt .	the judge decides how much of the pension should be designated .
eclr:9278	mar thoradh ar an ordú seo bíonn cuid ainmnithe den phinsean fágtha sa scéim phinsin ach tá sé iníoctha le do chéile agus do pháistí nuair a shroicheann tú aois an phinsin nó nuair a fhaigheann tú bás .	the effect of such an order is that the designated part of the pension remains in the pension scheme but is payable to your spouse and children when you reach pension age or die .
eclr:9279	conas iarratas a dhéanamh	how to apply
eclr:9280	tá eolas faoi do scéim féin le fáil ó iontaobhaithe na scéime .	information about your own scheme is available from the trustees of the scheme .
eclr:9281	soláthraíonn tÚdarás Pinsean eolas ar phinsin go ginearálta agus ar do chuid cearta pinsin .	information on pensions generally and your rights is available from the Pensions Authority .
eclr:9282	cáin fháltais Caipitiúil	capital Acquisitions Tax
eclr:9283	má fhaigheann tú bronntanas , b ' fhéidir go mbeidh cáin Bhronntanais le n-íoc agat air .	if you receive a gift , you may have to pay gift Tax on it .
eclr:9284	má fhaigheann tú oidhreacht tar éis báis , b ' fhéidir go mbeidh cáin Oidhreachta le gearradh air .	if you receive an inheritance following a death , it may be liable to Inheritance Tax .
eclr:9285	is cineálacha Cánach fháltais Caipitiúil ( CFC ) iad an dá cháin seo .	both these taxes are types of Capital Acquisitions Tax .
eclr:9286	Gearrtar cáin ar an sochar ( an bronntanas nó an oidhreacht ) má tá luach thar teorainn nó tairseach áirithe aige .	the benefit ( the gift or inheritance ) is taxed if its value is over a certain limit or threshold .
eclr:9287	bíonn tairseacha saor ó cháin difriúla i gceist ag brath ar an ngaol idir an teisteoir ( an duine a thugann an sochar ) agus an tairbhí ( an duine a fhaigheann an sochar ) .	different tax-free thresholds apply depending on the relationship between the disponer ( the person giving the benefit ) and the beneficiary ( the person receiving the benefit ) .
eclr:9288	tá roinnt díolúintí agus faoisimh éagsúla ann ag brath ar an gcineál bronntanas nó oidhreacht atá i gceist .	there are also a number of exemptions and reliefs that depend on the type of the gift or inheritance .
eclr:9289	tá tú díolmhaithe ó Cháin fháltais Caipitiúil má fhaigheann tú bronntanas nó oidhreacht ó do chéile / páirtnéir sibhialta .	if you receive a gift or inheritance from your spouse or civil partner , you are exempt from Capital Acquisitions Tax .
eclr:9290	Baineann an cháin leis na maoin ar fad atá lonnaithe in Éirinn .	the tax applies to all property that is located in Ireland .
eclr:9291	Baineann sé freisin le maoin nach bhfuil lonnaithe in Éirinn nuair atá ceachtar den duine a thugann an sochar nó an duine atá á fháil ina cónaí nó ina gnáthchónaí in Éirinn .	it also applies where the property is not located in Ireland but either the person giving the benefit or the person receiving it are resident or ordinarily resident in Ireland for tax purposes .
eclr:9292	Grúpthairseacha	group thresholds
eclr:9293	is féidir bronntanais agus oidhreachtaí a fháil saor ó cháin suas go dtí méid áirithe .	gifts and inheritances can be received tax-free up to a certain amount .
eclr:9294	athraíonn an méid saor ó cháin , nó an tairseach , seo ag brath ar an ngaol atá agat leis an duine a thugann an sochar .	the tax-free amount , or threshold , varies depending on your relationship to the person giving the benefit .
eclr:9295	tá trí chatagóirí nó grúpaí difriúla .	there are three different categories or groups .
eclr:9296	tá tairseach ag gach ceann a bhaineann leis na sochair iomlána a fuair tú sa chatagóir sin ón 5 Nollaig 1991 i leith .	each has a threshold that applies to the total benefits you have received in that category since 5 December 1991 .
eclr:9297	bíonn Grúpa A i gceist nuair atá an tairbhí , an duine a fhaigheann an sochar , mar pháiste ag an té atá á thabhairt .	group A applies where the beneficiary , the person receiving the benefit , is a child of the person giving it .
eclr:9298	bíonn leasleanbh nó páiste uchtaithe san áireamh anseo freisin .	this includes a stepchild or an adopted child .
eclr:9299	ní bhaineann an ÍOSTRÉIMHSE seo i gcás oidhreachta a thógtar ar dháta báis an diúscróra .	this minimum period does not apply in the case of an inheritance taken on the date of death of the disponer .
eclr:9300	sa chás seo is é tairseach Grúpa A a bheidh i gceist chomh fada is go raibh an páiste altrama curtha faoi chúram an diúscróra roimh an dáta sin .	in this case the Group A threshold will apply provided that the foster child had been placed in the care of the disponer prior to that date .
eclr:9301	Baineann Grúpa A le tuismitheoirí a fhaigheann oidhreacht óna gclann , sa chás go nglacann an tuismitheoir úinéireacht iomlán an oidhreachta amháin .	group A also applies to parents who take an inheritance from their child but only where the parent takes full and complete ownership of the inheritance .
eclr:9302	má fhaigheann tuismitheoir oidhreacht agus gan úinéireacht iomlán a bheith acu ar an sochar , nó má fhaigheann tuismitheoir bronntanas , bíonn Grúpa B i gceist .	if a parent receives an inheritance where he or she does not have full and complete ownership of the benefit , or if a parent receives a gift , then Group B applies .
eclr:9303	ní gá cáin ar bith a íoc sa chás seo fiú má tá an oidhreacht ón bpáiste thar an tairseach .	in this case , no tax needs to be paid even if the inheritance from the child is over the threshold .
eclr:9304	bíonn Grúpa B i gceist nuair atá an tairbhí mar :	group B applies where the beneficiary is the :

eclr:9205

( áirítear pinsin leasa shóisialaigh pinsin ranníocach agus pinsin neamhranníocach )

( Social welfare pensions include contributory and non-contributory pensions )

eclr:9206

ach mar sin féin tá sé comónta do phinsin gairme , leibhéal íocaíochta na bpinsean leasa shóisialaigh a thabhairt san áireamh nuair atá siad ag comhaireamh leibhéal na sochar .

however , it is common for occupational pensions to take into account the level of social welfare pension received in calculating the level of benefit .

eclr:9207

mar shampla , cuireann scéimeanna áirithe sochair ar fáil a thabharfaidh duit leath nó dhá thrian de do thuarastal deireanach in éineacht leis an bpinsean leasa shóisialaigh .

for example , some schemes provide for a benefit , which , together with the social welfare pension , will give you a half or two-thirds of your final salary .

eclr:9208

b ' fhéidir go ndéanfaí é seo nuair a fhaigheann tú an pinsean ar dtús ach ní féidir do phinsean ceirde a laghdú má dhéantar do phinsean leasa shóisialaigh a ardú ina dhiaidh sin .

this may be done when you start to receive your pension but your occupational pension may not be subsequently reduced because your social welfare pension is increased .

eclr:9209

uaireanta tugtar scéimeanna comhtháite nó comhordnaithe ar na scéimeanna seo .

such schemes are sometimes called integrated or co-ordinated schemes .

eclr:9210

faoiseamh cánach ar ranníocaíochtaí pinsin

tax relief on pension contributions

eclr:9211

má tá tú i do bhall de scéim phinsin cheadaithe , is féidir leat faoiseamh cánach a fháil ar do chuid ranníocaíochtaí .

if you are a member of an approved pension scheme , you can get tax relief at your highest rate on your contributions to the scheme .

eclr:9212

tá rialacha áirithe nach mór do scéimeanna pinsin a chomhlíonadh leis an bhfaoiseamh cánach a fháil agus tá teorainn leis an bhfaoiseamh gur féidir a fháil .

there are various rules that pension schemes must meet in order to get the tax relief and there is a limit to the amount of the relief .

eclr:9213

ó 1 Eanáir 2011 íocann tú ÁSPC agus an muirear Sóisialta Uilíoch ar do ranníocaíochtaí pinsin .

since 1 January 2011 you pay PRSI and the Universal Social Charge on your pension contributions .

eclr:9214

Baineann uaslíon na ranníocaíochtaí pinsean , i mbliain amháin ar bith , a bhfuil tú i dteideal faoiseamh cánach ina leith , le d ’ aois agus léirítear é mar chéatadán de d ’ ollioncam .

the maximum pension contributions , in any one year , for which you are entitled to tax relief , is related to your age and is expressed as a percentage of your gross income .

eclr:9215

is é € 115,000 ( € 150,000 roimhe seo ) an figiúr don ollioncam uasta .

the maximum gross income figure for relief purposes is € 115,000 .

eclr:9216

is iad na teorainneacha maidir leis an gcéatadán d ’ fhaoiseamh ná :

the percentage relief limits are :

eclr:9217

aois

age

eclr:9218

40 % d ' ioncam glan cuí

40 % of net relevant earnings

eclr:9219

ciallaíonn tuilleamh d ' fhostaithe iomlán pá le haghaidh cáin .

for employees , earnings means gross pay for tax purposes .

eclr:9220

Ciallaíon tuilleamh d ' fhéinfhostaithe ioncam glan cuí , tuilleamh lúide costais ceadaithe .

for the self-employed , earnings means net relevant earnings , that is , earnings less allowable expenses .

eclr:9221

nuair fhaigheann tú an pinsean íocann tú cáin air .

you pay tax on the pension when you receive it .

eclr:9222

cánachas cnapshuime

taxation of retirement lump sum

eclr:9223

ó 1 Eanáir 2011 tá teorainn € 200,000 ar an méid cnapshuime scoir atá saor ó cháin .

since 1 January 2011 there is a limit of € 200,000 on the amount of the tax-free retirement lump sum .

eclr:9224

gearrfar cáin ar íocaíochtaí cnapshuime níos mó ná an teorainn seo mar a leanas :

lump sum payments above that limit will be taxed as follows :

eclr:9225

rátaí cánachais cnapshuime

amount of lump sum

eclr:9226

ráta cáin ioncaim ar aisíoc ranníocaíochtaí le scéimeanna pinsin gairme

income tax rate on the refund of contributions

eclr:9227

laghdófar an ratá cánach ar aisíocaíochtaí ranníocaíochtaí a rinne cáiníocóir le scéim phinsin gairme , ón ráta reatha 25 % go dtí an gnáth-ráta cánach ioncaim , sé sin 20 % faoi láthair .

the income tax charge on the refund to a taxpayer of contributions to an occupational pension scheme was reduced from the 25 % rate to the standard rate of income tax - currently 20 % .

eclr:9228

cuirfear an t-athrú seo i bhfeidhm ar aisíocaíochtaí a dhéantar ar agus i ndiaidh an 5 Nollaig 2001 .

this change applied to refunds made on or after 5 December 2001 .

eclr:9229

an tÚdarás Pinsean

the Pensions Authority

eclr:9230

Bord stiúrtha na bpinsean gairme é tÚdarás Pinsean .

the Pensions Authority is the regulatory body for occupational pensions .

eclr:9231

tá ionadaithe ainmnithe ar an mbord ag na ceardchumainn , ag fostóirí , ag an Rialtas , ag tionscal na bpinsean agus ag grúpaí proifisiúnta a bhfuil baint acu le scéimeanna pinsin gairme .

the Authority consists of representatives nominated by trade unions , employers , the Government , the pensions industry and professional groups involved with occupational pension schemes .

eclr:9232

seo a leanas príomhfheidhmeanna an Bhoird :

the main functions of the Authority are :

eclr:9233

monatóireacht agus maoirseacht a dhéanamh ar chur i bhfeidhm Acht na bPinsean agus ar fhorbairtí pinsin go ginearálta ;

to monitor and supervise the operation of the Pensions Act and pension developments generally ;

eclr:9234

treoirlínte a eisiúint ar dhualgais agus cúraimí iontaobhaithe scéimeanna pinsin agus ar chóidchleachtaidh maidir le gnéithe áirithe dá gcuid dualgas ;

to issue guidelines on the duties and responsibilities of pension scheme trustees and codes of Practice on specific aspects of their responsibility ;

eclr:9235

soláthar traenála cuí do na hiontaobhaithe a spreagadh ;

to encourage the provision of appropriate training for trustees

eclr:9236

Comhairle a chur ar an Aire maidir le caighdeáin do na hiontaobhaithe ;

to advise the Minister on standards for trustees ;

eclr:9237

fiosrú a dhéanamh ar Ghearáin a bhaineann le neamhchomhlíonadh reachtaíocht phinsin agus aon chonspóid a thagann aníos maidir le aon ghné den reachtaíocht a réiteach ;

to investigate complaints concerning possible non-compliance with the pensions legislation and to resolve disputes that may arise in relation to some aspects of the legislation and

eclr:9238

Comhairle a chur ar an Aire coimirce Sóisialaí ar nithe ginearálta a bhaineann le pinsin .

to advise the Minister for Social Protection on pensions matters generally .

eclr:9239

caithfidh scéimeanna pinsin saothair clarú leis an mBord de réir dlí .

occupational pension schemes are obliged to register with the Authority .

eclr:9240

Ombudsman na bPinsean

Ombudsman for Pensions

eclr:9241

beidh an chumhacht ag an Ombudsman na bPinsean fiosrúchán a dhéanamh agus cinneadh a thógáil maidir le do Ghearáin a bhaineann le easaontas fíricí nó dlí agus botúin a bhaineann le scéimeanna pinsin gairme agus CCSP .

the Ombudsman for Pensions has the power to investigate and determine your complaints concerning disputes of fact or law and errors in relation to occupational pension schemes and PRSAs .

eclr:9242

ní bheidh sé de chumhacht ag an Ombudsman costais dlíthiúla a bhronnadh .

the Ombudsman does not have the power to award legal costs .

eclr:9243

ní mór do na páirtithe ar fad cloí le cinneadh an Ombudsman faoi réir ag an gceart atá ag na páirtithe ar fad achomharc a lorg ón Ardchúirt .

all decisions made by the Ombudsman are binding between the parties subject to a right of appeal by either party to the High Court

eclr:9244

do chuid cearta mar bhall de scéim phinsin

your rights as a pension scheme member

eclr:9245

tá go leor bileoga foilsithe ag tÚdarás Pinsean ar fheidhmiú Acht na bPinsean .

the Pensions Authority has produced a number of leaflets on the operation of the Pensions Act .

eclr:9246

cuireann siad eolas ar fáil do na baill scéimeanna pinsin maidir lena gcearta de réir na reachtaíochta .

it provides information to members of pension schemes about their rights under the legislation .

eclr:9247

má tá gearán agat , cuirfidh an Bord comhairle ort maidir le do chuid cearta .

if you have a complaint , the Authority will advise you about your rights .

eclr:9248

más gá tá cumhachtaí leathan ag an mBord gur féidir a úsáid le scrúdú a dhéanamh ar leabhair agus ar thaiféid na scéime , le dul isteach in áitribh agus le iachall a chur ar dhaoine míniú a thabhairt .

if necessary , the Authority has extensive powers to inspect the scheme 's books and records , to enter premises and to require people to give explanations .

eclr:9249

tá sé de chumhacht ag an mBord dul chuig an Ardchúirt le iontaobhaithe séimeanna pinsin a athrú óna bpost le leas na mball a chosaint .

it may apply to the High Court to have pension scheme trustees replaced in order to protect the interests of the members .

eclr:9250

seo cuid de na cearta is tabhachtaí atá agat mar bhall scéim pinsin :

among the more important rights you have as a member of a pension scheme are :

eclr:9251

ceart eolais

the right to information

eclr:9252

tá an ceart agat eolas a fháil faoin scéim , faoin gcóras riaracháin , faoi do chuid cearta agus na dualgais atá ort .

you are entitled to get information about the scheme , about how it is administered , what rights you have and what obligations you have .

eclr:9253

ní foláir do na hiontaobhaithe tú a chur ar an eolas má tá níos mó na 5 % de shocmhainní na scéime infheistithe i gnó an fhostóra nó in infheistíocht amháin ar leith .

the trustees are obliged to tell you if more than 5 % of the scheme 's assets are invested in the employer 's business or in any one investment .

eclr:9254

ceart a bheith páirteach sa scéim

the right to be involved in the scheme

eclr:9255

i gcásanna áirithe tá sé de cheart agat páirt a ghlacadh i roghnú na n-iontaobhaithe .

in certain cases , you are entitled to be involved in the selection of trustees .

eclr:9256

bíonn an cás seo amhlaidh má bhíonn níos 50 baill cáilithe nó níos mó ag an scéim nó 12 nó níos mó baill cáilithe i Scéim infheistíochta Díreach .

this is the case if your scheme has 50 or more qualified members or 12 or more qualified members of a directly invested scheme .

eclr:9257

is féidir leis na baill leath na n-iontaobhaithe iomlán a thogh ar an mbord ( seachas an cathaoirleach ) faoi réir ag íosmhéid de bheirt .

members can elect half the total number of trustees ( excluding the Chairperson ) , subject to a minimum of two .

eclr:9258

na rialacha a bhaineann le scéimeanna pinsin

rules about pension schemes

eclr:9259

is féidir le scéimeanna pinsin a gcuid rialacha féin a shocrú maidir le ranníocaíochtaí agus sochair go pointe áirithe .

pension schemes can , to a considerable extent , set their own rules about contributions and benefits .

eclr:9260

tá rialacha áirithe leagtha síos sa reachtaíocht agus caithfidh siad cloí leo seo .

there are some rules set out in legislation to which they must adhere .

eclr:9261

caomhnú agus aistriú sochair

preservation and transfer of Benefits

eclr:9262

is féidir sochair a chaomhnú laistigh den scéim nó iad a aistriú go dtí scéim eile .

your benefits from the pension scheme may be preserved within the scheme or transferred to another scheme .

eclr:9263

má tá 2 bhliain seirbhíse déanta ag duine , tá an duine i dteideal sochair chaomhnaithe , fiú má fhágann sé / sí an post roimh an ghnáth aois dul amach ar phinsean .

if you have at least 2 years service , you are entitled to a preserved benefit if you leave before the normal retirement age .

eclr:9264

ciallaíonn sochar caomhnaithe go bhfaighidh an duine ansin pinsean nuair a shroicheann sé / sí gnáthaois pinsin a bhaineann leis an scéim sin .

a preserved benefit means that you get a pension when you reach the scheme 's normal retirement age .

eclr:9265

( roimh 2 Meitheamh 2002 , ní raibh mór duit 5 bhliain den tseirbhís a bheith agat chun cáiliú do chaomhnú .

( prior to 2 June 2002 , 5 years service was needed to qualify for preservation ) .

eclr:9266

ach freisin , is féidir leat a iarraidh ar iontaobhaithe na scéime do chuid cearta pinsin a aistriú chuig scéim eile .

Alternatively , you can ask the trustees to transfer your pension rights to a new pension scheme .

eclr:9267

caighdeán maoinithe

funding standards

eclr:9268

soláthar do chleithiúnaithe

providing for dependants

eclr:9269

bíonn sochair ag scéimeanna pinsin go hiondúil duit féin nuair a théann tú amach ar phinsean agus do do chéile bhaintrí agus do do chuid páistí cleithiúnacha tar éis do bháis .

pension schemes usually have benefits for you when you retire and for your widowed spouse and dependent children after your death .

eclr:9270

níl socruithe déanta do chleithiúnaithe sna scéimeanna uilig .

not all schemes have arrangements for dependants .

eclr:9271

Méadaíodh an t-uasmhéid socair soláthartha do chéile nó chleithiúnaí ó 2 / 3 iomlán pinsin go dtí 100 % an tsoláthair .

under an occupational pension scheme , the maximum benefit that can be provided for a spouse or dependent has been increased from 2 / 3 of the full pension to 100 % of the provision .

eclr:9272

d ' fhéadfadh sé go mbeadh duine in ann le scéimeanna áirid an té a gheobhaidh na sochair faoin scéim a ainmniú agus mar sin , is féidir , i gcásanna áirid , duine a ainmniú seachas do chéile .

some schemes may allow you to designate the person who should benefit under the scheme so it is possible , in some cases , to nominate a person other than a spouse .

eclr:9273

pinsin gairme agus cliseadh pósta

occupational pensions and marriage breakdown

eclr:9274

i gcásanna cúirte a bhaineann le scaradh agus colscaradh is féidir leis an gCúirt socruithe eagsúla airgeadais a dhéanamh .

in judicial separation and divorce proceedings , the court may make various types of financial settlements .

eclr:9275

ina measc sin tá Ordú Leasú Pinsin .

among these is a Pension adjustment Order .

eclr:9276

déanann Ordú Leasú Pinsin cuid den phinsean a thabhairt do chéile ( go hiondúil an bhean ) agus do na páistí cleithiúnacha .

the Pension adjustment Order designates a part of the pension for payment to a spouse ( usually the wife ) and dependant children .

eclr:9277

déanann an breitheamh an cinneadh cé mhéid den phinsean atá le tabhairt .

the judge decides how much of the pension should be designated .

eclr:9278

mar thoradh ar an ordú seo bíonn cuid ainmnithe den phinsean fágtha sa scéim phinsin ach tá sé iníoctha le do chéile agus do pháistí nuair a shroicheann tú aois an phinsin nó nuair a fhaigheann tú bás .

the effect of such an order is that the designated part of the pension remains in the pension scheme but is payable to your spouse and children when you reach pension age or die .

eclr:9279

conas iarratas a dhéanamh

how to apply

eclr:9280

tá eolas faoi do scéim féin le fáil ó iontaobhaithe na scéime .

information about your own scheme is available from the trustees of the scheme .

eclr:9281

soláthraíonn tÚdarás Pinsean eolas ar phinsin go ginearálta agus ar do chuid cearta pinsin .

information on pensions generally and your rights is available from the Pensions Authority .

eclr:9282

cáin fháltais Caipitiúil

capital Acquisitions Tax

eclr:9283

má fhaigheann tú bronntanas , b ' fhéidir go mbeidh cáin Bhronntanais le n-íoc agat air .

if you receive a gift , you may have to pay gift Tax on it .

eclr:9284

má fhaigheann tú oidhreacht tar éis báis , b ' fhéidir go mbeidh cáin Oidhreachta le gearradh air .

if you receive an inheritance following a death , it may be liable to Inheritance Tax .

eclr:9285

is cineálacha Cánach fháltais Caipitiúil ( CFC ) iad an dá cháin seo .

both these taxes are types of Capital Acquisitions Tax .

eclr:9286

Gearrtar cáin ar an sochar ( an bronntanas nó an oidhreacht ) má tá luach thar teorainn nó tairseach áirithe aige .

the benefit ( the gift or inheritance ) is taxed if its value is over a certain limit or threshold .

eclr:9287

bíonn tairseacha saor ó cháin difriúla i gceist ag brath ar an ngaol idir an teisteoir ( an duine a thugann an sochar ) agus an tairbhí ( an duine a fhaigheann an sochar ) .

different tax-free thresholds apply depending on the relationship between the disponer ( the person giving the benefit ) and the beneficiary ( the person receiving the benefit ) .

eclr:9288

tá roinnt díolúintí agus faoisimh éagsúla ann ag brath ar an gcineál bronntanas nó oidhreacht atá i gceist .

there are also a number of exemptions and reliefs that depend on the type of the gift or inheritance .

eclr:9289

tá tú díolmhaithe ó Cháin fháltais Caipitiúil má fhaigheann tú bronntanas nó oidhreacht ó do chéile / páirtnéir sibhialta .

if you receive a gift or inheritance from your spouse or civil partner , you are exempt from Capital Acquisitions Tax .

eclr:9290

Baineann an cháin leis na maoin ar fad atá lonnaithe in Éirinn .

the tax applies to all property that is located in Ireland .

eclr:9291

Baineann sé freisin le maoin nach bhfuil lonnaithe in Éirinn nuair atá ceachtar den duine a thugann an sochar nó an duine atá á fháil ina cónaí nó ina gnáthchónaí in Éirinn .

it also applies where the property is not located in Ireland but either the person giving the benefit or the person receiving it are resident or ordinarily resident in Ireland for tax purposes .

eclr:9292

Grúpthairseacha

group thresholds

eclr:9293

is féidir bronntanais agus oidhreachtaí a fháil saor ó cháin suas go dtí méid áirithe .

gifts and inheritances can be received tax-free up to a certain amount .

eclr:9294

athraíonn an méid saor ó cháin , nó an tairseach , seo ag brath ar an ngaol atá agat leis an duine a thugann an sochar .

the tax-free amount , or threshold , varies depending on your relationship to the person giving the benefit .

eclr:9295

tá trí chatagóirí nó grúpaí difriúla .

there are three different categories or groups .

eclr:9296

tá tairseach ag gach ceann a bhaineann leis na sochair iomlána a fuair tú sa chatagóir sin ón 5 Nollaig 1991 i leith .

each has a threshold that applies to the total benefits you have received in that category since 5 December 1991 .

eclr:9297

bíonn Grúpa A i gceist nuair atá an tairbhí , an duine a fhaigheann an sochar , mar pháiste ag an té atá á thabhairt .

group A applies where the beneficiary , the person receiving the benefit , is a child of the person giving it .

eclr:9298

bíonn leasleanbh nó páiste uchtaithe san áireamh anseo freisin .

this includes a stepchild or an adopted child .

eclr:9299

ní bhaineann an ÍOSTRÉIMHSE seo i gcás oidhreachta a thógtar ar dháta báis an diúscróra .

this minimum period does not apply in the case of an inheritance taken on the date of death of the disponer .

eclr:9300

sa chás seo is é tairseach Grúpa A a bheidh i gceist chomh fada is go raibh an páiste altrama curtha faoi chúram an diúscróra roimh an dáta sin .

in this case the Group A threshold will apply provided that the foster child had been placed in the care of the disponer prior to that date .

eclr:9301

Baineann Grúpa A le tuismitheoirí a fhaigheann oidhreacht óna gclann , sa chás go nglacann an tuismitheoir úinéireacht iomlán an oidhreachta amháin .

group A also applies to parents who take an inheritance from their child but only where the parent takes full and complete ownership of the inheritance .

eclr:9302

má fhaigheann tuismitheoir oidhreacht agus gan úinéireacht iomlán a bheith acu ar an sochar , nó má fhaigheann tuismitheoir bronntanas , bíonn Grúpa B i gceist .

if a parent receives an inheritance where he or she does not have full and complete ownership of the benefit , or if a parent receives a gift , then Group B applies .

eclr:9303

ní gá cáin ar bith a íoc sa chás seo fiú má tá an oidhreacht ón bpáiste thar an tairseach .

in this case , no tax needs to be paid even if the inheritance from the child is over the threshold .

eclr:9304

bíonn Grúpa B i gceist nuair atá an tairbhí mar :

group B applies where the beneficiary is the :