#301840
Pinsin seanaoise faoin scéim ranníoca shainithe.
Old-age pensions under the defined contribution scheme.
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#353736
Pinsin seanaoise faoin scéim ranníoca shainithe.
Old-age pensions under the defined contribution scheme.
#575141
Is ionann dliteanas de chuid scéime ranníocaíochtaí sainithe agus luach reatha margaidh shócmhainní na gcistí.
The liability of a defined contribution scheme is the current market value of the funds' assets.
#577840
tá scéim ranníocaíochtaí sainithe bharúlach cosúil le scéim sochar sainithe ach amháin go bhfuil íosmhéid ráthaithe iníoctha i gceist.
a notional defined contribution scheme is similar to a defined contribution scheme but with a guaranteed minimum amount payable.
#577938
I dTábla 17.3 léirítear na hiontrálacha a theastaíonn chun na hidirbhearta a bhaineann le scéim ranníocaíochtaí sainithe a thaifeadadh.
Table 17.3 illustrates the entries necessary to record the transactions related to a defined contribution scheme.
#577940
Tábla 17.3 — Cuntais le haghaidh sochar pinsin atá iníoctha faoi scéim ranníocaíochtaí sainithe
Table 17.3 — Accounts for pension benefits payable under a defined contribution scheme
#1511748
Sochar caomhnaithe — scéim ranníoca shainithe.
Preserved benefit — defined contribution scheme. 31.
#1512336
Sochar caomhnaithe — scéim ranníoca shainithe.
Preserved benefit — defined contribution scheme.
#1512342
ciallaíonn “scéim” scéim ranníoca shainithe.
"scheme" means a defined contribution scheme.
#1512800
(i) is scéim ranníoca shainithe,
(i) that is a defined contribution scheme,
#1513143
(a) cibé acu is scéim ranníoca shainithe scéim chun críocha na Coda seo,
( a ) whether a scheme is a defined contribution scheme for the purposes of this Part,
#1604307
Gníomhas Forleanúna agus Leasaithe le haghaidh Scéim Ranníoca Shainithe Ervia, dar dháta an 20 Aibreán 2017.
DEED OF ADHERENCE AND AMENDMENT FOR THE ERVIA DEFINED CONTRIBUTION SCHEME, DATED 20 APRIL, 2017.
#1645299
Gníomhas Iontaobhais agus Rialacha Scéim Ranníoca Shainithe Ervia.
TRUST DEED AND RULES OF THE ERVIA DEFINED CONTRIBUTION SCHEME.
#1950420
Pinsin seanaoise faoin scéim ranníocaíochtaí sainithe.
Old-age pensions under the defined contribution scheme.
#1984827
Pinsin seanaoise faoin scéim ranníocaíochtaí sainithe.
Old-age pensions under the defined contribution scheme.
#572970
Is éard atá i scéim ranníocaíochtaí sainithe scéim ina gcinntear na sochair trí na ranníocaíochtaí a rinneadh leis an scéim agus an tuairisceán ar infheistiú na gcistí.
A defined contribution scheme is one where the benefits are determined by the contributions made to the scheme and the return from the investment of the funds.
#573353
Is éard atá i scéimeanna ranníocaíochtaí sainithe scéim ina ndéantar idir ranníocaíochtaí arna ndéanamh ag fostóirí agus ranníocaíochtaí arna ndéanamh ag fostaithe a infheistiú thar ceann na bhfostaithe mar phinsinéirí todhchaí.
A defined contribution scheme is one where contributions by both employers and employees are invested on behalf of the employees as future pensioners.
#575140
I scéim ranníocaíochtaí sainithe, braitheann na sochair arna n-íoc ar fheidhmíocht na sócmhainní atá faighte mar éadáil ag an scéim pinsin.
In a defined contribution scheme the benefits paid are dependent on the performance of the assets acquired by the pension scheme.
#577833
Is ar an bhfostaí atá an riosca iomlán i scéim ranníocaíochtaí sainithe maidir le hioncam dóthanach a sholáthar le linn scoir.
The entire risk of a defined contribution scheme to provide an adequate income in retirement is borne by the employee.
#577841
I scéim ranníocaíochtaí sainithe bharúlach, cuirtear ranníocaíochtaí (ón bhfostaí agus ón bhfostóir araon) chun sochair cuntais aonair agus déantar iad a charnadh orthu.
In a notional defined contribution scheme, contributions (both from employee and employer) are credited to, and accumulated on, individual accounts.
#577912
Bíonn sé níos éasca idirbhearta a thaifeadadh le haghaidh scéime ranníocaíochtaí sainithe ná mar a bhíonn le haghaidh scéime sochar sainithe.
The recording of transactions for a defined contribution scheme is less complicated than the recording of transactions for a defined benefit scheme.
#1511894
ciallaíonn “scéim shochair shainithe”, faoi réir alt 27, scéim nach scéim ranníoca shainithe;
"defined benefit scheme" means, subject to section 27, a scheme which is not a defined contribution scheme;
#1512298
(3) Déanfar tagairtí sa Chuid seo agus sa Dara Sceideal do scéim ranníoca shainithe nó do scéim shochair shainithe a fhorléiriú mar thagairtí a fholaíonn tagairtí do chuid den scéim sin.
(3) References in this Part and the Second Schedule to a defined contribution scheme or a defined benefit scheme shall be construed as including references to a part of such scheme.
#1512414
(b) i gcás scéim ranníoca shainithe, le luach carnaithe na ranníocaí cuí faoin scéim i leith an chomhalta ar an dáta sin:
( b ) in the case of a defined contribution scheme, to the accumulated value on that date of the appropriate contributions under the scheme in respect of the member:
#1512478
(b) cibé acu is scéim shochair shainithe nó scéim ranníoca shainithe chun críocha na Coda seo aon scéim,
( b ) whether a scheme is a defined benefit scheme or a defined contribution scheme for the purposes of this Part,
#1512538
—Faoi réir alt 52, beidh feidhm ag an gCuid seo maidir le haon scéim seachas scéim ranníoca shainithe.
—Subject to section 52, this Part shall apply to any scheme other than a defined contribution scheme.
#1512698
(b) cibé acu is scéim shochair shainithe nó scéim ranníoca shainithe chun críocha na Coda seo aon scéim,
( b ) whether a scheme is a defined benefit scheme or a defined contribution scheme for the purposes of this Part,
#1512820
(b) cibé acu is scéim shochair shainithe nó scéim ranníoca shainithe chun críocha na Coda seo aon scéim.
( b ) whether a scheme is a defined benefit scheme or a defined contribution scheme for the purposes of this Part,
#1513043
(b) aon difríocht, ar bhonn gnéis, idir mhéid nó luach na sochar a chuirtear ar fáil faoi scéim ranníoca shainithe a mhéid a bheidh an difríocht sin inchosanta ar fhorais achtúireacha,
( b ) any difference, on the basis of sex, in the amount or value of benefits provided under a defined contribution scheme to the extent that the difference is justifiable on actuarial grounds,
#1513053
tá le “scéim ranníoca shainithe” an bhrí a shanntar dó faoi alt 2, ach sin ionann is dá mba thagairt do “sochair cheirde” an tagairt atá ann do “sochair”;
"defined contribution scheme" has the meaning assigned to it under section 2 but as if the reference therein to "benefits" were a reference to "occupational benefits";
#477568
(3) Faoi réir alt 124(4), féadfaidh iontaobhaithe scéime ranníoca shainithe a ndearnadh ordú ina leith faoi alt 119(2), mura bhfuil iarratas déanta ag an bpáirtnéir sibhialta faoi fho-ailt (1) agus (2), méid an aistrithe a chur chun feidhme de réir na dtreoirlínte iomchuí, ar méid é a ríomhtar de réir na dtreoirlínte sin chun íocaíocht a dhéanamh, más rogha leo é—
(3) Subject to section 124(4), trustees of a defined contribution scheme in respect of which an order has been made under section 121(2) may, if the civil partner has not made an application under subsections (1) and (2), apply in accordance with relevant guidelines the transfer amount calculated in accordance with those guidelines to make a payment, at their option—
#477855
tá le “scéim ranníoca shainithe” an bhrí a shanntar dó le halt 2(1) (arna leasú le halt 29(1)(a)(ii) den Acht Leasa Shóisialaigh agus Pinsean 2008) d’Acht 1990;
“defined contribution scheme” has the meaning assigned to it by section 2(1) (as amended by section 29(1)(a)(ii) of the Social Welfare and Pensions Act 2008) of the Act of 1990;
#577832
is ionann scéim ranníocaíochtaí sainithe agus scéim pinsin trína ndéantar na sochair a shainiú go heisiach i dtéarmaí leibhéal an chiste a fabhraíodh ó na ranníocaíochtaí a rinneadh thar shaol oibre an fhostaí agus na méaduithe ar luach a thig ó infheistiú na gcistí den sórt sin ag bainisteoir na scéime pinsin.
a defined contribution scheme is a pension scheme where the benefits are defined exclusively in terms of the level of the fund built up from the contributions made over the employee's working life and the increases in value that result from the investment of such funds by the manager of the pension scheme.
#577845
Déantar scéim a aicmiú mar scéim hibrideach toisc go bhfuil soláthairtí sochar sainithe agus ranníocaíochta sainithe i láthair inti nó toisc go gcumhdaítear inti scéim ranníocaíochtaí sainithe bharúlach chomh maith le soláthar sochar sainithe nó ranníocaíochta sainithe ag an am céanna.
A scheme is classified as "hybrid" either because both defined benefit and defined contribution provisions are present or because it embodies a notional defined contribution scheme and, at the same time, a defined benefit or defined contribution provision.
#578124
Is ionann é agus an forlíonadh ranníocaíochta teaghlach a chumhdaíonn an muirear seirbhíse i gcás scéime ranníocaíochtaí sainithe agus is ionann é agus ranníocaíocht teaghlach nó ranníocaíocht fostóirí a chumhdaíonn é i gcás scéime sochar sainithe.
It is the household contribution supplement that covers the service fee for a defined contribution scheme and it is either the employers' or the household contribution that does so for a defined benefit scheme.
#1439231
(a) cineál gach scéime pinsin a oibríonn an chuideachta nó a oibrítear thar a ceann lena n-áirítear faisnéis i dtaobh cé acu is scéim shochair shonraithe nó scéim ranníoca shonraithe, nó nach ea, gach scéim acu,
( a ) the nature of every pension scheme operated by or on behalf of the company including information as to whether or not each scheme is a defined benefit scheme or a defined contribution scheme,
#1511896
ciallaíonn “scéim ranníoca shainithe”, faoi réir alt 27, scéim a chuireann ar fáil, faoina rialacha, sochar fadseirbhíse a ndéantar a ráta nó a mhéid a chinneadh, go hiomlán agus go díreach, ar bhonn mhéid na ranníocaí a d'íoc an comhalta nó a íocadh ina leith, agus folaíonn sé scéim a ndéantar na ranníocaí fúithi a úsáid, go díreach nó go neamhdhíreach, chun na nithe seo a leanas a chur ar fáil, eadhon—
"defined contribution scheme" means, subject to section 27, a scheme which, under its rules, provides long service benefit, the rate or amount of which is in total directly determined by the amount of the contributions paid by or in respect of the member and includes a scheme the contributions under which are used, directly or indirectly, to provide—
#1512296
(2) I gcás ina ndéantar ráta nó méid coda den sochar fadseirbhíse is iníoctha faoi scéim shochair shainithe a chinneadh, go díreach, ar bhonn méid ranníoca a d'íoc an comhalta nó a íocadh ina leith, ansin, chun críocha na Coda seo agus an Dara Sceideal, déileálfar leis an scéim, sa mhéid go mbaineann sí leis an gcuid sin den sochar fadseirbhíse, mar scéim ranníoca shainithe agus, sa mhéid go mbaineann sí le sochair eile (lena n-áirítear an chuid eile den sochar fadseirbhíse) déileálfar léi mar scéim shochair shainithe.
(2) Where the rate or amount of part of the long service benefit payable under a defined benefit scheme is directly determined by an amount of contribution paid by or in respect of the member, then, for the purposes of this Part and the Second Schedule, the scheme in so far as it relates to such part of the long service benefit shall be treated as a defined contribution scheme and, in so far as it relates to other benefits (including the remaining part of the long service benefit) shall be treated as a defined benefit scheme.
#1513041
(a) aon difríocht, ar bhonn ghnéas na gcomhaltaí, idir leibhéil na ranníocaí a dhéanann an fostóir, a mhéid gurb é is cuspóir don difríocht sin deireadh nó teorainn a chur le difríochtaí, amhail idir fir agus mná, idir mhéid nó luach na sochar a chuirtear ar fáil faoi scéim ranníoca shainithe,
( a ) any difference, on the basis of the sex of members, in the levels of contributions which the employer makes, to the extent that the difference is for the purposes of removing or limiting differences, as between men and women in the amount or value of benefits provided under a defined contribution scheme,
#1513660
(ii) i gcás scéime ranníoca shainithe, sochar arb ionann a luach achtúireach agus an luach carnaithe a bheidh, an tráth sin, ag na ranníocaí a bheidh íoctha ag an gcomhalta den scéim, nó ina leith, chun críche sochair fadseirbhíse roimh thosach feidhme Chuid IV,
(ii) in the case of a defined contribution scheme, a benefit whose actuarial value is equal to the then accumulated value of the contributions paid by or in respect of the member of the scheme for the purpose of long service benefit prior to the commencement of Part IV, [GA]