Fórsa single flyer template - School Secretaries and Caretakers

Fórsa single flyer template - School Secretaries and Caretakers - Labour Court recommendation on pensions https://forsatradeunion.newsweaver.com/singlemessagetest/ en-us 20 Jul 2026 08:58:06 IST 20 Jul 2026 08:58:06 IST https://forsatradeunion.newsweaver.com/singlemessagetest/rss.xml Newsweaver donotreply@forsa.ie (Fórsa trade union) support@newsweaver.ie (Newsweaver) 60 true Labour Court recommends pension gratuity https://forsatradeunion.newsweaver.com/singlemessagetest/1i1ri9if18z?lang=en&rss=true What the Court has recommended The Labour Court has issued its final recommendation on the issue of comparable pensions for school secretaries and caretakers (a copy of the recommendation is available HERE [ https://forsatradeunion.newsweaver.com/singlemessagetest/3f0xfgnx8fn?lang=en ]). The Court heard evidence over four successive hearings before reaching its decision, which makes clear that the phased auto-enrolment pension scheme is not comparable with the Single Public Service Pension Scheme. Therefore, in order to meet the terms of the agreement to suspend strike action last September, the Court has recommended that a Pension Gratuity be provided to bridge the gap between the value of the phased auto-enrolment scheme and the public service pension scheme. The gap in pension benefits was identified from the age of 40 years onwards, due to the fact that staff would not have sufficient time to build up pension funds in the auto-enrolment scheme to ensure they receive benefits comparable to the public service scheme. The Court has set out a formula to deliver comparable pensions through the provision of the Gratuity, which would be available to all staff over the age of 40 years on the date the recommendation is accepted. The Gratuity calculation is based on a 10.5 year reference period from 2015 to the end of 2025. How the gratuity will be calculated All staff with full service from 2015 onwards would receive a maximum gratuity amount of €20,000, pro rata, depending on working hours. In straightforward terms, this means that a full-time employee receives €20,000, while an employee on 60% of a whole time equivalent post (secretary working 22 hours 12 minutes / caretaker working 23 hours 24 minutes) per week receives €12,000, and an employee in a 50% of a whole-time-equivalent post (secretary working 18 hours 30 minutes / caretaker working 19 hours 30 minutes per week) receives €10,000. The calculations are to be based on four weeks full-time-equivalent salary, capped at €600 (this is the current statutory redundancy pay limit) for 10.5 years (2015 to 2025) or €2,400 for each of the 10.5 years, with the payment capped at €20,000. For those staff with less than 10.5 years’ service, the formula is based on actual years worked during the reference period. The gratuity would be paid tax free at point of retirement. The Court states that, for staff below the age of 40, auto-enrolment will provide comparable benefits at point of retirement, based on Government and expert actuarial projections. How comparability is achieved While the public service pension system is based on two elements - the State Old Age Pension and the SPSS (Single Public Service Scheme) - the comparable offer for caretakers and secretaries is based on three elements: The State Old Age Pension The auto-enrolment pension and lump sum at retirement The Gratuity, designed to bridge the gap with the public service scheme No retrospection has been provided by the Court. The Court's recommendation states that the union side sought this, but it has not been provided, and it was vigorously opposed by the government side throughout the process. The Gratuity amounts will increase when the statutory redundancy payment of €600 is increased. The last increase to that payment was in 2005. Likewise, the State Old Age Pension will also increase. Example One of the examples provided by the Court in the recommendation is as follows: Based on current values; A worker who worked the full 10.5 years between 2015 and 2025 and works 60% hours. €600 (or whatever the statutory cap is at the relevant time) x 4 weeks x 10.5 years = €25,200. Capped at ceiling of €20,000 x 60% = €12,000 ex gratia lump sum, to be calculated and payable at time of retirement at or after age 66. This provides comparability, in respect of pension benefits, by providing an enhanced lump sum to offset the shortfall between auto-enrolment and the public service scheme. Next steps for members The decision to suspend strike action by caretakers and secretaries, on 5th September last year, was taken once an agreement was reached to provide comparable pension benefits. Throughout this lengthy process, government officials and expert advisors maintained that the auto-enrolment arrangements were comparable, and in some respects better, than the single public service pension scheme. The Court has rejected that position, and found that there is a shortfall, between the phased auto-enrolment scheme, and the annual pension and lump sums available to staff in the public service scheme. The Gratuity does provide additional financial benefits for staff who are over the age of 40 years. The extent to which the expert actuarial opinion, on the value of the full auto-enrolment scheme, is accurate will need to be monitored closely in the forthcoming years. Staff who are over the age of 60 years, or who earn less than €20,000 per annum, can apply to join auto-enrolment if they wish to do so, in order to build up pension benefits before retirement. Fórsa will now request the resumption of negotiations at the WRC, in order to address the remaining outstanding claims for the implementation of the agreed Caretaker Pay Structure, bereavement leave, sick leave and acute illness leave. A pensions modeler, based on the Court’s formula, will be made available shortly, designed to enable members to see what their pension entitlements would be on retirement with the Gratuity in place. A ballot of secretary and caretaker members will take place, as soon as negotiations on the remaining outstanding claims in the WRC are completed. In the meantime, Fórsa will facilitate online meetings for members to explain how the Labour Court Recommendation will affect members individually. Further illustrative examples are set out (click on EXAMPLES below) for reference only, in addition to a list of Frequently Asked Questions. 05 Sep 2025 12:00:00 IST 6906c5f883926e0bbfa7d196d68e6e63 Masthead image <h2>What the Court has recommended</h2> The Labour Court has issued its final recommendation on the issue of comparable pensions for school secretaries and caretakers (a copy of the recommendation is available <a href="https://forsatradeunion.newsweaver.com/singlemessagetest/3f0xfgnx8fn?lang=en" target="_blank" rel="noopener noreferrer">HERE</a>). The Court heard evidence over four successive hearings before reaching its decision, which makes clear that the phased auto-enrolment pension scheme is not comparable with the Single Public Service Pension Scheme. Therefore, in order to meet the terms of the agreement to suspend strike action last September, the Court has recommended that a Pension Gratuity be provided to bridge the gap between the value of the phased auto-enrolment scheme and the public service pension scheme.   The gap in pension benefits was identified from the age of 40 years onwards, due to the fact that staff would not have sufficient time to build up pension funds in the auto-enrolment scheme to ensure they receive benefits comparable to the public service scheme. The Court has set out a formula to deliver comparable pensions through the provision of the Gratuity, which would be available to all staff over the age of 40 years on the date the recommendation is accepted. The Gratuity calculation is based on a 10.5 year reference period from 2015 to the end of 2025.   How the gratuity will be calculated   All staff with full service from 2015 onwards would receive a maximum gratuity amount of €20,000, pro rata, depending on working hours.   In straightforward terms, this means that a full-time employee receives €20,000, while an employee on 60% of a whole time equivalent post (secretary working 22 hours 12 minutes / caretaker working 23 hours 24 minutes) per week receives €12,000, and an employee in a 50% of a whole-time-equivalent post (secretary working 18 hours 30 minutes / caretaker working 19 hours 30 minutes per week) receives €10,000.   The calculations are to be based on four weeks full-time-equivalent salary, capped at €600 (this is the current statutory redundancy pay limit) for 10.5 years (2015 to 2025) or €2,400 for each of the 10.5 years, with the payment capped at €20,000.   For those staff with less than 10.5 years’ service, the formula is based on actual years worked during the reference period. The gratuity would be paid tax free at point of retirement.   The Court states that, for staff below the age of 40, auto-enrolment will provide comparable benefits at point of retirement, based on Government and expert actuarial projections.   How comparability is achieved   While the public service pension system is based on two elements - the State Old Age Pension and the SPSS (Single Public Service Scheme) - the comparable offer for caretakers and secretaries is based on three elements: <ol> <li style="font-family: Arial, Helvetica, sans-serif;">The State Old Age Pension</li> <li style="font-family: Arial, Helvetica, sans-serif;">The auto-enrolment pension and lump sum at retirement </li> <li style="font-family: Arial, Helvetica, sans-serif;">The Gratuity, designed to bridge the gap with the public service scheme</li> </ol> No retrospection has been provided by the Court. The Court's recommendation states that the union side sought this, but it has not been provided, and it was vigorously opposed by the government side throughout the process.   The Gratuity amounts will increase when the statutory redundancy payment of €600 is increased. The last increase to that payment was in 2005. Likewise, the State Old Age Pension will also increase.   Example   One of the examples provided by the Court in the recommendation is as follows: <ul> <li style="font-family: Arial, Helvetica, sans-serif;">Based on current values; A worker who worked the full 10.5 years between 2015 and 2025 and works 60% hours.</li> <li style="font-family: Arial, Helvetica, sans-serif;">€600 (or whatever the statutory cap is at the relevant time) x 4 weeks x 10.5 years = €25,200. </li> <li style="font-family: Arial, Helvetica, sans-serif;">Capped at ceiling of €20,000 x 60% = €12,000 ex gratia lump sum, to be calculated and payable at time of retirement at or after age 66.</li> </ul> This provides comparability, in respect of pension benefits, by providing an enhanced lump sum to offset the shortfall between auto-enrolment and the public service scheme. <h2>Next steps for members</h2> The decision to suspend strike action by caretakers and secretaries, on 5th September last year, was taken once an agreement was reached to provide comparable pension benefits.   Throughout this lengthy process, government officials and expert advisors maintained that the auto-enrolment arrangements were comparable, and in some respects better, than the single public service pension scheme. The Court has rejected that position, and found that there is a shortfall, between the phased auto-enrolment scheme, and the annual pension and lump sums available to staff in the public service scheme.   The Gratuity does provide additional financial benefits for staff who are over the age of 40 years. The extent to which the expert actuarial opinion, on the value of the full auto-enrolment scheme, is accurate will need to be monitored closely in the forthcoming years. Staff who are over the age of 60 years, or who earn less than €20,000 per annum, can apply to join auto-enrolment if they wish to do so, in order to build up pension benefits before retirement.   Fórsa will now request the resumption of negotiations at the WRC, in order to address the remaining outstanding claims for the implementation of the agreed Caretaker Pay Structure, bereavement leave, sick leave and acute illness leave.   A pensions modeler, based on the Court’s formula, will be made available shortly, designed to enable members to see what their pension entitlements would be on retirement with the Gratuity in place.   A ballot of secretary and caretaker members will take place, as soon as negotiations on the remaining outstanding claims in the WRC are completed.   In the meantime, Fórsa will facilitate online meetings for members to explain how the Labour Court Recommendation will affect members individually.   Further illustrative examples are set out (click on EXAMPLES below) for reference only, in addition to a list of Frequently Asked Questions. These examples are based on the full State Contributory Pension, projected estimates of the value of auto enrolment and calculations on the approximate value of pension benefits in the single public service pension scheme, as such they are illustrative and for reference only.   Example 1   A secretary 56 years old who works 60% of the standard 37 hour week with full service, now on point 12 of the scale, will receive a Gratuity of €12,000 on retirement.   Current pension entitlement   <ul> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">State Old Age Pension – €15,563</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Auto Enrolment pension at 66 years – €823</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Current total annual pension income will be – €16,386</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Lump sum from auto enrolment will be – €5,830</li> </ul> Annual Pension Comparison   <ul> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Public service scheme annual pension plus State Old Age Pension at retirement would be €1,622 + €15,563 = €17,185</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Auto-enrolment annual pension plus State Old Age Pension will be €823 + €15,563= €16,386</li> </ul>  Lump sum comparison  <ul> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Public service scheme lump sum would be €10,485</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Auto-enrolment lump sum plus Gratuity will be €5,830 + €12,000 = €17,830</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">The €12,000 Gratuity is designed to bridge the gaps between the auto-enrolment annual pension provision and the Public Service entitlements.</li> </ul> Example 2   A caretaker 56 years old who works 50% of the standard 39-hour week with full service will receive a Gratuity of €10,000 on retirement.   Current pension entitlement  <ul> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">State pension – €15,563</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Auto Enrolment pension at 66 years – €580</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Current total annual pension income will be – €16,143</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Lump sum from auto enrolment will be – €4,107</li> </ul> Annual Pension Comparison  <ul> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Public service scheme annual pension plus State Old Age Pension at retirement would be €1,153 + €15,563 = €16,716</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Auto enrolment annual pension plus State Old Age Pension will be €580 + €15,563= €16,143</li> </ul> Lump sum comparison  <ul> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Public service scheme lump sum would be €7,455 </li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Auto enrolment lump sum plus Gratuity will be €4,107 + €10,000 = €14,107 </li> </ul> The €10,000 Gratuity is designed to bridge the gaps between the auto enrolment annual pension provision and the Public Service entitlements.   Example 3   A caretaker 56 years old who works 100% of the full 39-hour standard week with full service will receive a Gratuity of €20,000   Current pension entitlement  <ul> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">State Old Age Pension – €15,563</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Auto Enrolment pension at 66 years – €1,160</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Current total annual pension income will be – €16,723</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Lump sum from auto enrolment will be – €8,215</li> </ul> Annual Pension Comparison  <ul> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Public service scheme annual pension plus State Old Age Pension at retirement would be €2,306 + €15,563 = €17,869</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Auto enrolment annual pension plus State Old Age Pension will be €1,160 + €15,563= €16,723</li> </ul>  Lump sum comparison  <ul> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Public service scheme lump sum would be €14,911</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Auto enrolment lump sum plus Gratuity will be €8,215 + €20,000 = €28,215</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">The €20,000 Gratuity is designed to bridge the gaps between the auto enrolment annual pension provision and the Public Service entitlements.</li> </ul> Example 4   A secretary 56 years old who works 100% of the full 37-hour standard week with full service on point 14 will receive a €20,000 Gratuity   Current pension entitlement  <ul> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">State Old Age Pension – €15,563</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Auto Enrolment pension at 66 years – €9,838</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Current total annual pension income will be – €25,401</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Lump sum from auto enrolment will be – €9,838</li> </ul> Annual Pension Comparison  <ul> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Public service scheme annual pension plus State Old Age Pension at retirement would be €2,754 + €15,563 = €18,317</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Auto enrolment annual pension plus State Old Age Pension will be €1,389 + €15,563= €16,952</li> </ul>  Lump sum comparison  <ul> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Public service scheme lump sum would be €17,808</li> <li style="line-height: 90%; font-size: 11pt; font-family: Calibri, sans-serif;">Auto enrolment lump sum plus Gratuity will be €9,838 + €20,000 = €29,838</li> </ul> The €20,000 Gratuity is designed to bridge the gaps between the auto enrolment annual pension provision and the Public Service entitlements.     Frequently Asked Questions    <ol style="margin-bottom: 0cm; margin-top: 0px;"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">Who qualifies for the Gratuity?</li> </ol>   Any member who is over the age of 40 years and has some service up to the end of 2025 qualifies. Those members will full service from 2015 onwards receive 4x€600x10.5 capped at €20,000. Members with 5 years service up to the end of 2025 receive 4x€600x5 which is €12,000.   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="2"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">How much is the Gratuity for part time staff?</li> </ol>   The Gratuity is pro rata depending on your working hours. A full working week is 37 hours for a Secretary and 39 hours for a Caretaker. If you work 2.5 days or half the full time hours then the Gratuity amount will be €10,000.   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="3"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">How do I work out what I would receive?</li> </ol>   Fórsa has asked our own expert actuaries to produce a pension modeller showing current entitlements including auto enrolment, what entitlements would be in the public service pension scheme and what the effect of the Gratuity will be. This should be available shortly.   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="4"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">How is this comparable with the public service pension scheme?</li> </ol>   There are shortfalls in pension provision between the phased to enrolment introduced at the start of 2026 and the single public service scheme. Auto enrolment for the over 40 year age group produces a lower annual pension and a lower lump sum. The Gratuity is designed to bridge those gaps. For instance if there is a gap in pension provision of €500 per annum and a gap of €3,000 in the lump sum, the provision of a €10,000 Gratuity ensures the same lump sum payment and the equivalent annual pension for 14 years.   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="5"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">Why is there no retrospection for all the years I have worked in the School?</li> </ol>   The Union argued very strongly for full retrospection on pensions both in the WRC and in four successive Labour Court hearings. The Court maintained from the start of the first hearing that they did not and would not provide any form of retrospection. The Recommendation reflects that position.   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="6"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">Do retired staff benefit from the Gratuity?</li> </ol>   No, only those staff in post on the date the Recommendation is accepted would benefit from the Gratuity.   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="7"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">When is the ballot to take place?</li> </ol>   The ballot on acceptance or rejection will take place once negotiations on the remaining outstanding claims in the WRC have been completed. We will be pressing for the urgent resumption of those negotiations and we are available to attend further talks over the summer months.   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="8"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">How can I check what this means for me?</li> </ol>   The best way to do that is to work out what proportion of full time hours you are working and then pro rata the €20,000 Gratuity figure as follows – 4 days a week = €16,000, 3 days a week = €12,000, 2 days a week = 8,000 etc.   The effect on annual pensions and lump sums can be worked out and the pensions modeller will be a useful tool to do this.   The following tables show how this can be calculated according to hours actually worked each week using the following calculation:   Hours worked each week divided by full time hours for a Caretaker (39) to find the WTE figure, then divide €20,000 by the WTE Fraction, e.g. 30 hours a week / 39 hours equals 0.77, then divide 20,000 by 100 and multiply by 77 = 15,400. The same calculation will work for Secretaries who have a full time working week of 37 hours.   Percentage of a 37-Hour Working Week – Secretaries   Each hour represents approximately 2.70% of a standard 37-hour working week. (If you have any difficulty viewing these tables on your device you can also access them <a href="https://forsatradeunion.newsweaver.com/singlemessagetest/156pi9izrbd?lang=en" target="_blank" rel="noopener noreferrer">HERE</a>.)   <table class="MsoTableGrid" style="border-collapse: collapse; border: none;" border="1" cellspacing="0" cellpadding="0"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> Hours </td> <td style="border: solid windowtext 1.0pt; border-left: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> Percentage of 37-hour week </td> <td style="border: solid windowtext 1.0pt; border-left: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> Hours </td> <td style="border: solid windowtext 1.0pt; border-left: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> Percentage of 37-hour week </td> <td style="border: solid windowtext 1.0pt; border-left: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> Hours </td> <td style="border: solid windowtext 1.0pt; border-left: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> Percentage of 37-hour week </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 1 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 2.70% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 14 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 37.84% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 27 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 72.97% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 2 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 5.41% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 15 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 40.54% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 28 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 75.68% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 3 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 8.11% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 16 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 43.24% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 29 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 78.38% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 4 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 10.81% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 17 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 45.95% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 30 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 81.08% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 5 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 13.51% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 18 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 48.65% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 31 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 83.78% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 6 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 16.22% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 19 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 51.35% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 32 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 86.49% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 7 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 18.92% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 20 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 54.05% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 33 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 89.19% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 8 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 21.62% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 21 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 56.76% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 34 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 91.89% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 9 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 24.32% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 22 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 59.46% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 35 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 94.59% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 10 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 27.03% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 23 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 62.16% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 36 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 97.30% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 11 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 29.73% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 24 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 64.86% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 37 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 100.00% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 12 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 32.43% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 25 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 67.57% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 13 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 35.14% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 26 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 70.27% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> </td> </tr> </tbody> </table>                  Percentage of a 39-Hour Working Week – Caretakers   Each hour represents approximately 2.56% of a standard 39-hour working week. <table class="MsoTableGrid" style="border-collapse: collapse; border: none;" border="1" cellspacing="0" cellpadding="0"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> Hours </td> <td style="border: solid windowtext 1.0pt; border-left: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> Percentage of 39-hour week </td> <td style="border: solid windowtext 1.0pt; border-left: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> Hours </td> <td style="border: solid windowtext 1.0pt; border-left: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> Percentage of 39-hour week </td> <td style="border: solid windowtext 1.0pt; border-left: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> Hours </td> <td style="border: solid windowtext 1.0pt; border-left: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> Percentage of 39-hour week </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 1 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 2.56% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 14 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 35.90% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 27 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 69.23% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 2 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 5.13% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 15 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 38.46% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 28 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 71.79% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 3 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 7.69% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 16 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 41.03% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 29 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 74.36% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 4 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 10.26% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 17 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 43.59% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 30 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 76.92% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 5 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 12.82% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 18 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 46.15% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 31 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 79.49% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 6 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 15.38% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 19 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 48.72% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 32 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 82.05% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 7 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 17.95% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 20 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 51.28% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 33 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 84.62% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 8 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 20.51% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 21 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 53.85% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 34 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 87.18% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 9 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 23.08% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 22 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 56.41% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 35 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 89.74% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 10 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 25.64% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 23 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 58.97% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 36 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 92.31% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 11 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 28.21% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 24 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 61.54% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 37 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 94.87% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 12 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 30.77% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 25 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 64.10% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 38 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 97.44% </td> </tr> <tr> <td style="border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 13 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 33.33% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 26 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 66.67% </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 39 </td> <td style="border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"> 100.00% </td> </tr> </tbody> </table>   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="9"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">Will be Gratuity be increased before I retire?</li> </ol>   The Gratuity will be increased when the cap on statutory redundancy is increased above the current €600. The last increase was in 2005, we cannot be certain when the next increase will happen.   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="10"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">Do I have to pay tax on the Gratuity?</li> </ol>   No the Gratuity will be paid tax free.   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="11"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">Will the Government accept the Recommendation?</li> </ol>   We do not know if the Government side will accept the Recommendation as they have not made any comment thus far (that may change).   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="12"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">Will we need to strike again to improve the Gratuity and if so for how long?</li> </ol>   Yes, the only way to improve in the Labour Court Recommendation would be to take more strike action. In 2025 members took seven days of strike action which eventually resulted in the Recommendation that a Gratuity should be paid. It would require a longer strike, that would potentially close schools completely, to secure more favourable terms.   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="13"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">Does this mean that the full auto-enrolment pension will be the same as the public service scheme?</li> </ol>   Full auto-enrolment will commence in nine years time. During the phased introduction, the scheme is less beneficial than the single public service scheme. The Government maintains that the investment returns will be very beneficial for those joining under the age of 40 years. Fórsa will monitor investment returns for the auto enrolment scheme very closely and review the position when we can see the first few years of investment returns.   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="14"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">I am over the age of 60 how can I join the auto enrolment scheme?</li> </ol>   If you want to join the auto enrolment scheme <a href="https://forsatradeunion.newsweaver.com/singlemessagetest/1st2ctxlaxy/external?lang=en" target="_blank" rel="noreferrer noopener">you can do so at My Future Fun</a>d. You do not have to join, and you cannot do so if paying into another occupational pension where your employer makes contributions.   <ol style="margin-bottom: 0cm; margin-top: 0px;" start="15"> <li style="margin: 0cm 0cm 0cm 0px; line-height: 90%; font-size: 12px; font-family: Arial, Helvetica, sans-serif; font-weight: bold; font-style: italic;">When will the Caretaker Pay structure be implemented?</li> </ol>   The next priority issue in the WRC talks will be to finalise arrangements for the implementation of the new Caretaker pay stricture. The use of the ETB Caretaker pay scale has been agreed, we need to finalise the provision of a Caretaker allowance for out of hours/on call commitments, the facility to average salary over the whole year including weeks where job seekers benefit is claimed (this needs to be indexed linked for Secretaries and Caretakers as part of the WRC process) and finally we need to agree the effective date of implementation which is the amount of backdating available. We will strive to complete this work as soon as possible.   The scale agreed is based on the ETB Caretaker scale which increases in line with public sector pay awards and is copied below for reference:   <table class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt;" border="1" cellspacing="0" cellpadding="0" align="left"> <tbody> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> Pay Point </td> <td style="width: 83.0pt; border: solid windowtext 1.0pt; border-left: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> Annual Salary </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 1 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €37,027 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 2 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €37,769 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 3 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €40,105 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 4 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €40,293 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 5 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €40,471 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 6 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €40,471 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 7 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €40,489 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 8 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €40,586 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 9 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €40,686 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 10 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €40,791 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 11 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €40,895 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 12 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €41,000 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 13 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €41,110 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 14 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €41,222 </td> </tr> <tr style="height: 14.25pt;"> <td style="width: 58.0pt; border: solid windowtext 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> 15 </td> <td style="width: 83.0pt; border-top: none; border-left: none; border-bottom: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top" nowrap="nowrap"> €41,327 </td> </tr> </tbody> </table>                                                   16. Should we be balloted on the Pensions Recommendation straight away?   No, we need to complete discussions on the whole range of claims in the WRC. If we were to ballot on each claim separately, we would lose any leverage we might have in the next round of talks, we need to complete the process then conduct a ballot on the package of measures.          17. Does this mean we have not secured public service status?   We did not secure full public service status at the end of the strike. The closest we came to that objective was the agreement that Secretaries and Caretakers should have comparable pensions with improved critical illness and sick leave as well as bereavement leave.          18. What is the Fórsa view on the merits of the Recommendation?   We are pleased that the Court agreed with the Union position that phased auto-enrolment is less favourable than the public service pension scheme. The Gratuity will address that issue. We are disappointed that we were not able to achieve full recognition and retrospection regarding pensions for members. We argued strongly for this to be awarded but the Labour Court decided against awarding this. EXAMPLES