I have looked at the figures from what is in the papers etc and it seems amazing, if you are a middle income PS worker there is no way out of hours or overtime payments will be viable. The net take home per hour will be less than the minimum wage. When child care comes into its a total loser. Nobody in middle income brackets in the PS will want any extra income either in overtime or promotions. Many will want to drop hours as it is uneconomic to work at that marginal rate. Maybe I am missing something, but from what I can see you only bank about 1/3 of your gross income on a middle income at the marginal rate.That I think is a particularly sneaky one that I has gone under everyone's radar .... up until now, you took the gross, took off the PRSI, took off the pension levy, and taxed the rest. Now you'll take off PRSI, tax the rest, then take pension levy (again) from the gross. That is going to seriously hurt the PS ... more than the reduction of credits in fact. Don't forget that there'll also be the Universal Social Charge taken (again) off the gross. Bizarre. It's a bit like paying VAT on excise duty ... as in the case of petrol and diesel.
They should rename this the "Public Sector Persecution Tax". Don't go looking for a fireman or a nurse anytime over the next while if you can avoid it.