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Q. How is Abatement worked out

Abatement is determined by the specified period of re- employment and with reference to the work in that period.  The extent of the ‘specified period’ may have the impact of permitting you to earn up to 50% of the uprated salary of your former post, before your pension is reduced. 

The following example illustrates the impact that re-employment may have on pension:


  • A Senior Enhanced Nurse whose salary is €55,026 retires with 40 years’ service with an annual pension of €27,513.
  • She subsequently becomes reemployed in the public health service as a senior enhanced nurse working 25 hours per week for a period of one year.
  • Total salary for the year amounts to €36,683 (i.e. €55,026 divided by 52.18 divided by 37.5 = €28.12 multiplied by 25 multiplied by 52.18 = €36,683).
  • Pay (€36,683) plus pension (€27,513) for the year equals €64,196 which exceeds the senior enhanced nurse rate of pay by €9,170.
  • Pension must be abated or reduced by this amount so that the balance (€18,343) plus pay (€36,683) does not exceed €55,026 (senior enhanced nurse rate of pay).
  • No abatement of pension would apply if the nurse worked 18.75 hours per week for a period of one year, because pension and pay would not exceed the senior enhanced nurse rate of pay.
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Irish Nurses & Midwives Organisation (Cumann Altrai agus Ban Cabhrach na hEireann). The Whitworth Building, North Brunswick Street, Dublin 7. T:+353 1 664 0600 E:inmo@inmo.ie