There have been a number of Financial Emergency Measures in the Public Interest Act, 2009, were introduced in the context of stabilization of public finances. A two billion Euro reduction was required in expenditure.
The legislation required the reduction in the remuneration of all public servants. Public servants were widely defined to include government officers and employees and employees and officers of public service body. Remuneration referred to total earning.
A deduction was applied at the following rates 3 percent on first €15,000, 6 percent the next €5000 and 10 percent thereafter.
Public bodies include Garda Siochana, local authorities, defence forces, health service executives, vocational education committees, third-level primary secondary schools and non-commercial semi state bodies, where public service pension scheme may exist.
The legislation provided for a pension levy mostly financed by deduction. The legislation provided that public servants who had less than three year service could terminate their employment by 1st April 2009 without a pre-notice if they did not wish to make the deductions.
Deductions could be repaid to persons who leave public service with no preserved benefits i.e. with less than two year service. No additional pension benefit is conferred by the deductions.
The Minister was empowered to exempt certain classes or groups from the deduction if he was satisfied that they distinguished were by some particular aspect of their employment terms from other subjective deduction.
The Act provided that after signing any other legislation or contractual arrangements, the Minister for health may by regulation made with Minister for finance fix a rate of payment to be paid to health professionals for service they rendered to health bodies. The Act required that the Minister may making regulations engage in consultation, describes the role of the Minister to health body and nature of consultants.
Consultations in consideration to with regards is to the hired. Health professionals who did not wish to continue to provide services following the termination of payment, they gave notice of withdrawal of services.
There is provision for regulations by the Minister for finance to fix payments for services rendered to be exercised by any other Minister with appropriate modifications.
Legislation proposed an annual review of the operation of the measures and in particular consideration as to whether the provisions continue to be necessary.
The deductions are tax deductible. Public servants who are making AVCs were not brought above the relevant limits as a result of the deductions.
The provisions apply to local authority employees and there is a consequent reduction of the required funding to local authorities.
The social welfare code was amended providing a reduction in the age limit for child care supplements for five and half to five and a reduction in the rate of payment from €1,140 to €996. The financial emergency measures in the Public Interest  Act 2009 was introduced to achieve savings of over €1 billion in public service pay and pensions bill in 2010. Definitions of public service and public servants were similar to that applicable to the public service pensions levy enacted in the above mentioned legislation.
The legislation amended public service in a manner set out below. This cross all existing strategy provisions, contractual provisions, sectors, instruments or anything else fixing the rate of the salary.
Public servants with basic salaries above €125,000 were adjusted in line with the recommendations of the public review body on high remuneration in the public sector. The reductions applied were as follows €125,000-€165,000 8 percent, €165,000-€200,000 12 percent, €200,000 or more 15 percent.The Minister was empowered to modifying any reductions to remove anomalies.
Public servant with salaries, basic salaries not more than €125,000 were subjected to the following reductions, up to €10,000 5 percent, amounts €30,000-€70,000 7.5 percent, amounts over €70,000 but not over €125,000 10 percent.
Allowances relating to basic salary were reduced correspondingly. Fixed or periodic allowances are reduced by 5 percent, for those of salaries up to a € 125,000 and 8 percent above that level. Reimbursement of expenses are not affected.
The deduction in public servants salaries to be disregarded for the purpose of calculation of the pension entitlements of public servants who have previously retired or will retire up to 31st December 2010.
Other than that’s provided in the act, any proportion to amendment of a provision, fixing remuneration of a public servant which would increase remuneration has no effect unless this is given effect by a future Act or is necessary to comply with another legal obligation such as under European Union law.
Where rate of remuneration has been reduced under the act, public servant has no entitlement to receive a higher rate than that provided under the legislation. Nobody responsible for payment of remuneration is entitled to pay a higher rate. Over payment may be recovered by the body concerned. The over payment may be deducted from funding to the body concerned.
The Ministers obliged to undertake an annual review of the operation and effectiveness of the legislation and consider whether the provisions continue to be necessary. Having regard to its purposes states revenues and public pay and service bill.
The Financial Measures in the Public Interest Act 2010 reduce pay for the members of the government and reduce the national minimum wage. It reduced annualized public service pension payable to pensioners or someone who becomes a pensioner after the relevant date. It applies to pension survivors.
In the case of pensions the reductions are as follows, below €12,000 exempt, between €12,000-€24,000 6 percent, €24,000 and €60,000 9 percent, above €60,000 12 percent.
The reduction takes effect notwithstanding any other legislation. In the same manner as above the reductions are applicable to all other public sector bodies.
The Minister may grant an exemption if satisfied that there are materially distinguished grounds applicable to a class or group of pensioners that make the reduction justifiable.
There are specific obligations in the remuneration of senior government officers with 35 percent reduction.
The legislation is to be subject to annual review in the same manner as the above legislation.
The Act allows the Minister for enterprise trade and innovation to reduce the minimum wage to €7.65 per hour. The order may be varied from time to time.
The Minister may or may not revoke the order whether or not a recommendation has been provided for international economic agreement or labour court recommendation criteria to be taken into account by the Minister before making any future orders specified.
The Financial Emergency Measures in the Public Interest Act 2011 above members to the judiciary following the outcome of the 29th amendment of the constitution. The amendment provided that the remuneration of judges is subject to the imposition of taxes and levies and other charges imposed by law. The provided where before or after enactment into law of the amendment to the constitution, the reductions have been made or are to be made and the remunerations to persons of belonging to classes of persons whose remuneration is paid out of public money, reduction may also be made in the remuneration of judges.
Judges and military judges were subjected to the above mentioned reductions. The legislation applies both of the previous rates including the pension levy and the 10 percent reduction applied at the beginning of 2011 to new entrants to the public servants in the case of new judges. The pay reductions for judges apply as of 1st January 2012 ranging from 8 to 15 percent in accordance with the above reductions.Equivalent provisions apply to the office of the President.
The financial emergency measures in the Public Interest Act 2013 reduced remuneration of certain public servants on rates of pay higher than €65,000 per annum. So to provide for the reduction of the amount of payment of pension or other benefits payable in respect of certain persons who are aware of the public service under an occupation or pension schemes. It provided for suspension of implemented progression for three years of all public servants unless they are covered by a collective agreement that modifies the terms of the incremental suspension which has been registered with the labour relations commission.
There is a modification of the pension in relation to the reduction that applies to serving public services. This will reduce the pension deduction of public servants by €125 to commence 1st January 2014.
The 2009  act is amended to provide for a further pay reduction to apply to public services for remunerations greater than €65,000 as of 1st July 2013. The reductions are as follows, up to €80,000 5.5 percent, €80,000 to €150,000 8 percent, €150,000 to €185,000 9 percent, over €185,000 10 percent. There is provision for marginal relief for those whose service and allowances are marginally above €65,000.
Provision is made for the members of the 2010 act to increase and extend the impact of the public service pension reduction. The reduction that applies to public service pensions in payment for persons retired prior to 29th February 2012 on pensions of greater than €33,500 is as follows
The following figures are the annualized amount of public service pension and the relevant reductions
Up to €12,000 exempt, €12,000 to €24,000 8 percent, €24,000 to €60,000 12 percent, €60,000 to €100,000 17 percent, over € 100,000 28 percent.
Reductions to public service pensions in payment of greater than €32,500 for those who retire after 29th February 2012 but before the specified grace period is significantly less being respectively at the various threshold exempts 2 percent, 3 percent, 5 percent and 8 percent.
No public service pension is to be reduced below €32,500 by the above provisions.
Provisions made for freeze of incremental progression by public services on the incremental pay scales for a period of three years commencing 1, July 2013. Groups or grades may be excluded from the effect of the provision. The effect may be modified on the basis of the collective agreement that has been registered with the LRC.
The persons retiring before 31st August 2014 or such later date as may be ordered by the Minister are entitled to have their pensions calculated as have to pay reduction and any increase increment powers or freeze had not applied.
As above there is to be an annual review and report on the legislation. The continued necessity is to be considered in the same criterion as above.