If you return to work in the public service while receiving a public service pension, your pension may be reduced. This is known as pension abatement.
Pension abatement ensures that your pension and extra income is not more than your pre-retirement income. Usually, returning to work means that your pension is reduced.
When pension abatement applies
Pension abatement applies if you return to work in the public service. It does not apply if you choose to work in the private sector or for an agency.
Who does pension abatement apply to?
Pension abatement applies to public service pensioners who return to work for the HSE, Tusla, or another public service body.
Note: Pension abatement will likely apply even if you work less than 50% of the full-time hours for the post.
How is pension abatement calculated?
The abatement is calculated on a pro-rata and periodic basis. It takes into account your pensionable pay at retirement, pension, current earnings, and current work pattern.
Pension Abatement HSE Example (PDF, 660 KB, 1 page)
Further examples are available in:
Department of Public Expenditure and Reform Circular 24/2022 - Explanatory Document - gov.ie
HR Memo 0059/2023 - Appendix 1 Practical Examples (PDF, 180 KB, 4 pages)
Declaring pension benefits when you return to work
As part of the recruitment process you will fill out a pension declaration.
You must declare Irish public service pension benefits that you currently get or will become payable. This starts the pension abatement process.
If National Pension Payments are not notified that you have started work, your pension may be overpaid. You must repay this amount as soon as possible.
If you do not hear from National Pension Payments within 2 weeks of your start date, contact them and provide details of your employment.
Contact National Pension Payments
The process to be followed is outlined in HSE HR Memo 025/2025: Recruitment of individuals in receipt of a pension from the Irish public service and the impact of Pension Abatement provisions (PDF, 195 KB, 5 pages)
Pension abatement queries
Managers and pensioners with queries about abatement calculations should contact the authority that pays their pension. This applies to those who have been rehired or may be rehired.
HSE and Tusla pensioners should contact HSE National Pension Payments.
Email: pensionpayments@hse.ie
HSE managers seeking advice on policy matters (and not individual cases) should contact Pension Quality and Standards.
Important
This page provides a basic explanation of pension abatement. To understand how pension abatement provisions may apply to you, read the circulars and HR memos in full.
Circulars, guidance and HR memos
Department of Public Expenditure & Reform Circular 24/2022 - Explanatory Document - gov.ie
HSE HR Memo 0059/2023 - Pension Abatement (PDF, 227 KB, 2 pages)
Appendix 1 - Practical Examples (PDF, 180 KB, 4 pages)
Pension Abatement HSE Example (PDF, 660 KB, 1 page)
Section 51 Pension Benefits Declaration Form (PDF, 76 KB, 1 page)