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ASC Refunds

Queries Regarding Refunds

All ASC refund queries should be directed to your main employer.
The main employer will liaise with any subsidiary employers to correctly assess your ASC liability for the year.

Situations Where ASC Refunds May Arise

1. Cessation of Employment Mid‑Year or Unpaid Leave

A mid‑year balancing mechanism may apply if you:
- Cease pensionable public service employment before year‑end, or
- Are on unpaid leave during the year.
This balancing allows you the benefit of the full annual ASC thresholds.
A refund may be issued if all of the following apply:
- You are not moving to another pensionable public service employment in the same year.
- You are not concurrently employed in any other pensionable public service role (main or subsidiary).

2. No Retained Public Service Benefit

A refund may apply if you leave employment without retaining a public service pension benefit, e.g.:
- You have less than two years’ service and do not meet the pension vesting period.
Additional conditions:
- Single Scheme members: You are not employed elsewhere in a pensionable public service role.
- Pre‑2013 Scheme members:
  - You do not intend to take up another pensionable public service role, and/or
  - You are not transferring your pensionable service to another public service body.
In these cases, you are entitled to a full ASC refund, and the employer will issue an ASC45 showing a nil ASC deduction.

Processing Refunds

All ASC refunds are processed by the payroll operator of the most recent main employer.

Recoupments of ASC Refunds

If an employee receives an ASC refund and later seeks to restore pension scheme benefits for that same period of employment, they must repay the refunded ASC, subject to: