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ASC Documents

ASC10 Form: Employment Declaration Form

  • Used to nominate your main public service employment for ASC purposes.
  • The main employer applies the annual ASC thresholds to your pensionable remuneration.
  • Any other pensionable public service employments are treated as subsidiary employments, where ASC is deducted at the highest rate.
  • Required for correct ASC calculation across multiple employments.
  • Complete the ASC10 Form.

 

ASC60 Cert: End of Year Balancing Mechanism

  • Issued by Payroll to each employee and shows the total ASC deducted through the year.
  • Available to university employees on Core Portal in the following year.
  • If you have more than one pensionable public service employer:
    • The main employer completes an end‑of‑year balancing using ASC60 certificates from subsidiary employers.
    • Any refund or additional liability is processed by the main employer, who then issues an amended ASC60.

 

ASC45: Cessation Certificate

For new employees joining University of Galway:

  • The ASC45 form is required only for roles classified as pensionable employment, which will be indicated in your contract.
  • If you previously worked in another pensionable public service employment in Ireland during the year you commenced employment at the University of Galway, you must provide to HR or Payroll your ASC45 certificate of cessation from your former employer to ensure correct ASC deductions.

For employees leaving University of Galway:

  • Payroll will issue an ASC45 when your employment ends.
  • If you move to another pensionable public service body, you must give the ASC45 to your new employer so they can assess your ASC correctly.
  • If you work in another pensionable public service job concurrently, you must also provide your ASC45 to that employer.
  • Please ensure that you provide the ASC45 certificate only to your nominated main employer.
    Subsidiary employers should not process ASC45 details, as doing so may result in incorrect or higher ASC deductions.
  • You may need to nominate a new main employer if University of Galway had previously been your main employment.

 

ASC12 Form: Mid-Year Balancing Mechanism

The ASC12 Form may be required when an employee ceases pensionable public service employment mid‑year or is on unpaid leave during the year. It allows the employee to benefit from the full annual ASC thresholds, which may result in a refund—provided ASC has been deducted from salary (employees should check their payslip).

A mid‑year balancing process applies only where:

  • The employee is not moving to another pensionable public service employment and does not intend to take up such employment in the same year.
  • The employee is not concurrently employed in any other pensionable public service role (whether as a main or subsidiary employer).
  • Complete the ASC12 Form

Where these conditions are met, the employer will complete the mid‑year balancing and issue any applicable refund.