ASC Information

ASC Explained

Additional superannuation contribution (ASC) has replaced pension-related deduction (PRD). PRD ceased at the end of 2018.

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

ASC Documents

ASC Thresholds and Rates

ASC Refunds

What is Additional Superannuation Contribution (ASC)?

From 1 January 2019 onwards, public servants will pay an additional superannuation contribution (ASC).

ASC confers no additional pension benefits and therefore should not be included in pension scheme benefit statements.

What is the difference between ASC and PRD?

PRD was based on taxable remuneration where an individual had a public sector pension entitlement – This meant PRD was calculated on all taxable remuneration received from any public sector employer even if the remuneration was not pensionable.

ASC is based on pensionable remuneration only – This means ASC is only calculated on pensionable pay.

Unlike PRD, ASC is chargeable on when paid and not when earned.

Multiple Public Service Employments

ASC is chargeable on all pensionable remuneration across multiple public service employers and based on the combined pensionable remuneration in such employments. The same procedure for calculating main and subsidiary employments will apply in respect of ASC as applied in respect of PRD.