Direct deductions
When a client is receiving or entitled to receive an Irish benefit or pension it will generally be directly deducted from their New Zealand benefit or pension.
The amount to deduct is the rate of the benefit or pension before the deduction of any New Zealand tax.
The Irish benefit or pension is deducted from:
- the gross rate of New Zealand Superannuation or Veterans Pension and
- the net rate of any other New Zealand benefit
When a client is already receiving a New Zealand benefit or pension at the time the Irish benefit or pension is granted the deduction will be processed by International Services.
Contact International Services with verification of the rate, type of Irish benefit or pension, the grant date and the name of the organisation making the payment.
If the client is already receiving an Irish benefit or pension at the time a New Zealand benefit or pension is being granted the direct deduction can be added using the SWIFTT process.
If you are unsure whether an overseas pension is deductible, contact International Services for advice.
Reviews
International Services must be advised of all clients who are receiving an Irish benefit or pension because it is International Services' responsibility to carry out New Zealand benefit or pension reviews required where the Irish benefit or pension deduction is being up-dated or reviewed.
Adverse action
When MSD matches a client's information with information from Ireland, MSD must send a written notice of adverse action to the client.
A notice of adverse action is only required upon receipt of the first information match.
Change in circumstances
Any other reviews of the clients New Zealand benefit, such as a change of relationship status or a change of chargeable income, should be completed by the case manager.
For more information see:
Legislation
- Benefit (definition) schedule 2 Social Security Act 2018
- General obligations: Obligation in relation overseas pensions sections 177-180 Social Security Act 2018
- Factors reducing benefits: entitlement to overseas pensions sections 188-191 Social Security Act 2018
- Factors affecting benefits part 4, subparts 3-4 Social Security Regulations 2018
- Totalisation for Ireland Article 14 Social Welfare (Reciprocity with the Republic of Ireland) Order 1993
