| ISSUE | PRE-BUDGET 2011 | POST-BUDGET 2011 |
| MAX AMOUNT FOR WHICH INDIVIDUAL CAN CLAIM TAX RELIEF | €150,000 | €115,000 |
| PRSI ON EMPLOYEE PENSION CONTRIBUTIONS | NONE | 4% |
| UNIVERSAL SOCIAL CHARGE ON EMPLOYEE CONTRIBUTIONS | NONE | UP TO 7% |
| EMPLOYER PRSI | NONE | NONE |
| ARF DEEMED DISTRIBUTION- (AMOUNT THAT NEEDS TO BE DEDUCTED YEARLY FROM APPROVED RETIREMENT FUNDS) | 3% | 5% |
| ARF AVAILABILITY | PERSONAL PENSIONS AVC FUNDS GREATER THAN 5% PROPRIETARY DIRECTORS | DC PENSION SCHEMES |
| ARF MINIMUM INCOME LEVELS TO AMRF | €63,000 TO AMRF | €120,000 TO AMRF |
| INCOME LEVELS TO ARF | €12,700 TO AVOID AMRF | €18,000 TO AVOID AMRF |