ASC (Additional Superannuation Contribution)
Overview
ASC is payable by public servants on their pensionable pay only (or in some exceptional cases where a privately paid teacher has joined the Department of Education public sector pension scheme). ASC may be payable in addition to the existing superannuation contribution made by public servants and applies to pensionable remuneration only.
Non-pensionable income such as supervision & substitution, selection committee payments, State Examination remuneration paid by the school, payments to teachers for privately paid hours, un-rostered overtime, etc. is exempt from ASC.
The ASC will apply in the school sector in limited circumstances as follows;
- Community & Comprehensive schools – Department sanctioned staff only (paid out of the non-teacher pay grant)
- Voluntary secondary schools – Fee Charging schools only – applies to a privately paid teacher who has joined the Department of Education public sector pension scheme and is making contributions to the scheme in his/her private capacity.
Rates & Thresholds
The rates and thresholds for ASC effective from the 1st of January 2021 onwards are as follows:
| Public Servants who are Members of pre-2013 Pension Schemes with Standard Accrual Terms | |
| Amount of Remuneration / Threshold | Rate of Deduction |
| Up to €34,500 | Exempt |
| Greater than €34,000 but not over €60,000 | 10% |
| Greater than €60,000 | 10.5% |
| Public Servants who are Members of Single Service Pension Scheme | |
| Amount of Remuneration / Threshold | Rate of Deduction |
| Up to €34,500 | Exempt |
| Greater than €34,500 but not over €60,000 | 3.33% |
| Greater than €60,000 | 3.5% |
It is the responsibility of public service employers to ensure that the correct rate of ASC is deducted from employees.
It is advised that the deduction is calculated at the marginal rate (e.g.10.5%) where all earnings for the individual cannot be ascertained.
ASC Forms
- Employees are required to fill out an ASC10 form in respect of Additional Superannuation Contribution (ASC) on commencing employment with a public service body, nominating their main employer if employed in two or more public service bodies or requesting a refund of ASC deductions. ASC10 form: Employment declaration (publicservicepensions.gov.ie)
- Employers have a responsibility to issue an ASC45 to an employee when they cease employment. It is a certificate of the ASC made in previous employments and employment to-date in current year to date of cessation. The departing employee should retain the certificate and provide to any subsequent public service employer if taking up employment within the same calendar year. ASC45 form: Certificate (publicservicepensions.gov.ie)
- Employees seeking a refund of ASC should apply by completing an ASC12 form and forwarding it to their payroll department. A refund of ASC deductions may be due when an individual ceases employment in situations such as retirement, resignation, end-of-contract or commencement of a career break. ASC12 form: Application for refund (publicservicepensions.gov.ie)
- An ASC60 end-of-year balancing statement is a certificate issued by the employer to employees of ASC in previous employments and in the employment in the current/relevant year to the end of the current/relevant year. The employee should retain the certificate. ASC60 form: End-of-year balancing statement (publicservicepensions.gov.ie)
- The main public service employer following the “end-of-year” balancing, shall make any adjustments, as required, by way of refund or recoupment of an overpayment/underpayment and issue an amended ASC60 in respect of the main employment.
All forms can be found at https://www.publicservicepensions.gov.ie/en/publications/forms/.
Remittance of ASC
Fee charging Voluntary Secondary schools must remit deductions to the Department annually. See Additional Superannuation Contribution (ASC) 19 – 2022/2023 for further information.