Personal Pension & PRSA Requirements
- Evidence of €12,700 guaranteed pension income, if applicable
- Evidence of age (birth cert or passport)
Trivial option
- This option is only available where the total pension after lump sum is less than €30,000
Company Pension & AVC Requirements
- Evidence of €12,700 guaranteed pension income, if applicable
- Evidence of age (birth cert or passport)
- For 20% directors – P60 confirming the member’s highest three consecutive salaries in the 10 years prior to retirement/leaving service
- On early retirement, 20% directors must include a letter from the company accountant confirming the disposal of their shareholding
Trivial option
- This option is only available where the total pension after lump sum is less than €30,000
PRB Requirements
- Evidence of age (birth cert or passport)
- For 20% directors – P60 confirming the member’s highest three consecutive salaries in the 10 years prior to retirement/leaving service
- On early retirement, 20% directors must include a letter from the company accountant confirming the disposal of their shareholding
Trivial option
- This option is only available where the total pension after lump sum is less than €30,000
PRSA AVC Requirements
- Evidence of €12,700 guaranteed pension income, if applicable
- Evidence of age (birth cert or passport)
- For 20% directors – P60 confirming the member’s highest three consecutive salaries in the 10 years prior to retirement/leaving service
- On early retirement, 20% directors must include a letter from the company accountant confirming the disposal of their shareholding
Trivial option
- This option is only available where the total pension after lump sum is less than €30,000