Sectoral Employment Orders
There are currently two Sectoral Employment Orders (SEOs), in place. These are:
These SEOs set out legal requirements for employers in the sectors listed above to provide pension, sick pay and death in service for specified workers in the industry.
Employers can register all Specified Workers detailed under all SEOs from age 15, but under age 70 who are directly employed by the company.
The list of Specified Workers who are covered under the legislation are outlined by the Workplace Relations Commission (WRC):
The Minister has indicated that the pension scheme for workers under the SEOs should operate under particular standards and benefits for members. CWPS meets all the criteria set out by the Minister in the legislation so employers who have all their specified workers in CWPS can be assured that they fulfil their legal obligations under the SEOs to have their workers covered for death in service and sick pay benefits.
Is your current pension scheme SEO compliant?
The CWPS contribution rates mirror the recommended contribution rate specified in the Sectoral Employment Order (Construction Sector) 2023. If any of your employees are not Specified Workers detailed under the Sectoral Employment Order (Construction Sector) 2023, we have other rates available for pension, death in service and sick pay.
Below are the weekly rates for Pension, Death in Service and Sick Pay contributions. For more information on the Sick Pay Trust, please visit the Construction Workers' Sick Pay Trust.
The rates have changed and are effective from the 5 August 2024
| Employer | Member | Total |
Pension Contribution |
€30.82 |
€20.57* |
€51.39 |
Death in Service Contribution |
€1.17 |
€1.17* |
€2.34 |
Sick Pay Contribution |
€2.37 |
€0.63 |
€3.00 |
Standard Contribution Total |
€34.36 |
€22.37 |
€56.73 |
* Contributions for Pension and Death-in-Service Benefit are made before PAYE is calculated.
There is 100% allocation to members' funds from pension contributions paid.
CWPS facilitates the collection of some voluntary industry deductions as set out below on behalf of the social partner entities listed and these can be paid as a combined payment with the Pension, Death in Service and Sick Pay contributions.
Weekly remittances charged by the Construction Workers' Health Trust and the Benevolent Funds.
| Employer | Member | Total |
Construction Workers Health Trust |
€0.00 |
€1.00 |
€1.00 |
Employer Benevolent Fund |
€0.19 |
€0.00 |
€0.19 |
Employee Benevolent Fund |
€0.00 |
€0.50 |
€0.50 |
Overall Total |
€34.55 |
€23.87 |
€58.42 |
You can also download CWPS pension contribution rates for previous years on our downloads page here.
SEOs for Employers – what does it mean for you?
Employers in the construction sector are now legally obliged to implement the recommendations of the SEOs for all their specified workers. You can view our helpful video here.
SEOs for Employees – what does it mean for you?
If you are an employee working in the construction sector who is covered by a SEO, your employer should ensure that you are registered in a SEO Pension scheme so you can start saving for your retirement and also be covered for death in service and sick pay benefits. CWPS mirrors all of the legal requirement as set out by the SEO's. You can view our helpful video here.