The gross pay of TDs and most other public servants will return to pre-austerity levels by July 2021 under new legislation which has been published.
Net pay, however, will be permanently reduced through the conversion of the pension levy into an Additional Superannuation Contribution (ASC) or a permanent pension contribution.
The Public Service Pay and Pensions Bill 2017 underpins the restoration of financial emergency (FEMPI) pay cuts imposed during the economic crisis.
Under the Bill, all State employees earning less than €70,000, who are deemed to have accepted and be "covered" by the deal, will have all pay cuts since 2009 fully restored by 1 October 2020.
Those earning between €70,000 and €150,000 will exit FEMPI by 1 July 2021.
Top earning public servants on over €150,000 may have to wait until 1 July 2022 at the latest for full elimination of FEMPI cuts.
However, The Taoiseach, the Tanaiste, Ministers, Ministers of State and the Attorney General will not benefit from pay restoration provided for under the new Bill.
The Bill creates a new "uncovered" category for workers in unions such as the ASTI, the TUI, the INTO and Unite who have rejected the pay agreement.
They potentially face a nine-month delay in pay restoration, an increment freeze and will not benefit from a reduction in their current pension levy contribution.
For the pay restoration to come into effect, unions must notify the Workplace Relations Commission that they will be "covered" or bound by the terms of the collective agreement.
However, for unions affiliated with the ICTU, its Public Services Committee will be permitted to issue such a notification on a collective basis for all affiliates.
It is understood that the Secretary of the Public Services Committee will write to each affiliate informing them that unless actively notified to the contrary, the PSC will accept the agreement on the behalf of all unions.
It is unclear whether the dissenting unions - including the 70,000 strong teacher unions - may be required to give explicit commitments to be bound to the new agreement, or whether silence on their part will be equated with tacit acceptance.
As the first tranche of pay restoration is due on 1 January 2018, the Bill must be enacted soon. However no precise timescale is available yet as it has to go through the legislative process.