For calculating Revenue maximum retirement benefits provided by an employer pension scheme, 'Service' means which?

• A. Any year during which the member received taxable remuneration from any employer
• B. Any year during which the member received taxable remuneration from the employer
• C. Any period while a member of the scheme
• D. Any period of time designated by the employer

Answer: (A)

Service is the period during which you earn pensionable remuneration, and for the Revenue maximum retirement benefits it is counted for any calendar year in which you had taxable remuneration from any employer. This means your whole career across all jobs adds up for eligibility, not just years with the same employer. It ensures every year you were earning pensionable pay contributes to the benefit calculation. The other notions are inconsistent: counting only remuneration from the same employer misses years from other jobs; being a member of the scheme at any time doesn’t guarantee pensionable earnings; and a period defined by the employer is arbitrary.