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About NUI Galway
About NUI Galway
Since 1845, NUI Galway has been sharing the highest quality teaching and research with Ireland and the world. Find out what makes our University so special – from our distinguished history to the latest news and campus developments.
Colleges & Schools
Colleges & Schools
NUI Galway has earned international recognition as a research-led university with a commitment to top quality teaching across a range of key areas of expertise.
- Research & Innovation
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At NUI Galway, we believe that the best learning takes place when you apply what you learn in a real world context. That's why many of our courses include work placements or community projects.
Queries regarding refunds
Queries in respect of refunds of ASC should be addressed to the main employer who should liaise with any subsidiary employer in order to correctly assess ASC liability for a relevant year.
Refunds of ASC can occur in two situations as outlined below:
1. Cessation of employment mid-year / unpaid leave before end of year
Where an individual ceases to be employed in a pensionable public service body during a relevant year, a mid-year balancing mechanism should be carried out to allow the individual concerned the benefit of the annual thresholds and a refund shall be issued by the employer subject to the following:
- Not moving on to another Public Service employment and not intending to take up Public Service employment in the current year
- Not concurrently working elsewhere in another pensionable public service employment (be it a main employer or a subsidiary employer)
2. No Retained public service benefit
An individual ceases employment in a public service body with no Public Service pension benefit in respect of that period of employment e.g. they have worked less than 2 years in that employment and have not met the required vesting period to preserve or retain a pension benefit in respect of that employment and
In the case of those who have been members of the Single Pension Scheme they are not currently employed elsewhere in a pensionable Public Service capacity
- In the case of those who have been members of a Pre-2013 Pension Scheme (pre-existing) they do not intend to take up another pensionable public service position and/or they are not transferring the pensionable service to another public service body.
In such circumstances the individual is entitled to a full refund of ASC in respect of that period of employment. The relevant employer shall process a refund and issue an ASC45 showing a “nil” ASC deduction.
At all times it is the payroll operator of the most recent main employer who will process any refunds.
Recoupments of ASC Refunds
Where a refund of ASC has been issued and the individual subsequently seeks, if eligible, to restore pension scheme benefits in respect of a prior period of pensionable employment for which an ASC refund was issued, the individual shall be liable to repay the refunded ASC subject to
a) the application of the relevant thresholds in that year and
b) compound interest.