The Working Paper Executive Directors' Pensions 2008, by Professor Gerard Hughes of the TCD Pension Policy Research Group, found that the average pension contribution rate for executive directors is almost 31 per cent of salary whereas the average rates for public service workers and other private sector employees are 20 per cent and 8.5 per cent respectively. The paper also notes that the average value of an executive director’s pension fund amounts to nearly €4.7 million compared with €102,000 for other employees. Click here to read the full paper.