Additional Superannuation Contribution (ASC)

Background

The Additional Superannuation Contribution (ASC) was introduced on 1 January 2019 under the Public Service Pay and Pensions Act 2017, following its proposal in the Public Service Stability Agreement (2018-2020).

ASC replaced the temporary Pension Related Deduction (PRD).

ASC was a significant reform to public service pension funding, providing a permanent employee contributions to support the long-term sustainability of public service pensions.

For more information please visit the official gov.ie website

Queries relating to ASC

Please review ASC information available here and if you have further queries then please email payroll@universityofgalway.ie

 

What is ASC?

ASC does not provide any additional pension benefits and therefore is not included in pension scheme benefit statements.
It is solely a statutory pension‑related contribution

  • Calculated on pensionable remuneration only.
  • Does not apply to non‑pensionable income.
  • Charged on income when paid, not when earned.

Multiple Public Service Employments

ASC applies across all pensionable remuneration received from multiple public service employers.

How It Works

  1. The employee nominates a main employment using the ASC10 form.
  2. The main employer applies the annual ASC thresholds to pensionable remuneration in that employment.
  3. Other public service employments become subsidiary employments, where ASC is deducted at a flat rate of 10.5%.

End‑of‑Year Balancing

  • The subsidiary employer issues an ASC60 statement to the main employer.
  • The main employer performs the required balancing calculation based on total combined pensionable remuneration.
  • Any refund or additional deduction is processed by the main employer, who then issues an amended ASC60.

Note: Refunds relating to multiple employments can only be processed when the employee submits a completed ASC10 form.