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The Additional Superannuation Contribution (ASC) was originally proposed in June 2017 as part of the Public Service Stability Agreement (2018-2020), and was subsequently legislated under the Public Service Pay and Pensions Act 2017. It replaced the temporary Pension Related Deduction (PRD) with effect from 1 January 2019.
ASC was a major public service pension reform, introduced to secure additional permanent employee contributions to ensure the sustainable financing of public service pensions into the future.
ASC is chargeable on pensionable remuneration only and different rates apply depending on whether a public servant is a member of a standard accrual pension scheme, a fast accrual pension scheme or the Single Public Service Pension Scheme.
ASC applies to serving public service employees who have a public service pension entitlement. It does not apply to public service pensioners. Transitional exemption thresholds and/or rates applied from 1 January 2019 and a permanent set of exemption thresholds and rates has applied since 1 January 2020.
Further detailed information on ASC is set out in Circular 21/2018: Transition to Additional Superannuation Contribution (ASC) from Pension Related Deduction (PRD) in the Public Service on 1 January 2019.
Member of a Standard Accrual Pension Scheme
| 2019 | 2020+ | Rate |
|---|---|---|
| €0 to €32,000 | €0 to €34,500 | Exempt |
| Over €32,000 to €60,000 | Over €34,500 to €60,000 | 10% |
| Over €60,000 | Over €60,000 | 10.5% |
Member of a Fast Accrual Pension Scheme
| 2019+ | Rate |
|---|---|
| €0 to €28,750 | Exempt |
| Over €28,750 to €60,000 | 10% |
| Over €60,000 | 10.5% |
Member of the Single Public Service Pension Scheme
| 2019 | Rate | 2020+ | Rate |
|---|---|---|---|
| €0 to €32,000 | Exempt | €0 to €34,500 | Exempt |
| Over €32,000 to €60,000 | 6.66% | Over €34,500 to €60,000 | 3.33% |
| Over €60,000 | 7% | Over €60,000 | 3.5% |
Public servants are required to fill out certain forms in respect of their Additional Superannuation Contribution (ASC) liability at different times in the lifecycle of their career, such as on commencing employment with a public service body, or when requesting a refund of ASC on cessation of employment. The various ASC Forms are available here.
- Public Service Pay and Pensions Act 2017
- Circular 21/2018: Transition to Additional Superannuation Contribution (ASC) from Pension Related Deduction (PRD) in the Public Service on 1 January 2019
ASC information to payroll providers
