Public Sector Pay Calculator Take-home pay including ASC, at your own scheme's rates
The Additional Superannuation Contribution is charged on your pensionable pay, on top of any ordinary pension contribution, and it is deducted before tax. Choose your pension scheme and this works out the levy at that scheme's rates, the income tax relief it attracts, and what it really costs you.
The rates, and why the scheme matters so much
ASC is charged in marginal bands, like income tax: each rate applies only to the slice of pensionable pay inside its band, never to the whole of it. The thresholds are the same for standard accrual and Single Scheme members; what differs is the rate, and it differs by roughly a factor of three.
| Pensionable pay | Standard accrual | Fast accrual | Single Scheme |
|---|---|---|---|
| First €28,750 | Exempt | Exempt | Exempt |
| €28,750 to €34,500 | Exempt | 10% | Exempt |
| €34,500 to €60,000 | 10% | 10% | 3.33% |
| Over €60,000 | 10.5% | 10.5% | 3.5% |
Fast accrual terms apply to uniformed grades who are required to retire early for operational reasons: An Garda Síochána, the Permanent Defence Force, prison officers and full-time firefighters. The Single Public Service Pension Scheme covers people who joined the public service on or after 1 January 2013, which is now a large share of the workforce and the reason the low rates apply to so many people.
If you are not certain which applies to you, your payslip or your HR or payroll section can confirm it. It is worth confirming rather than assuming: at €60,000 of pensionable pay the difference between the standard and Single Scheme rates is around €1,700 a year before tax relief.
Three things about ASC that are easy to get wrong
It is not the same as your pension contribution. ASC is charged on top of whatever you already pay into your pension scheme, and it appears as its own line on the payslip. It replaced the Pension Related Deduction on 1 January 2019 and, unlike the PRD, it is permanent.
It reduces income tax but not USC or PRSI. ASC comes off before your taxable pay is worked out, so it attracts relief at your marginal rate. USC and PRSI are charged on gross pay before it. The real cost of the levy is therefore always less than the figure on the payslip, and how much less depends on whether your pay crosses the standard rate cut-off.
It does not use up your pension tax relief limit. This is the one most people have never been told. Official guidance excludes ASC from the age-related tax relief thresholds, so paying it does not reduce what you can put into an AVC with full relief. Your age-related percentage stays available in full, which is why this page offers a pension field at all.
Frequently asked questions
What is ASC on my payslip?
ASC is the Additional Superannuation Contribution, the public service pension levy. It replaced the Pension Related Deduction on 1 January 2019 under the Public Service Pay and Pensions Act 2017. It applies to serving public servants who have a public service pension entitlement, and not to public service pensioners. It is charged on pensionable remuneration only, so non-pensionable allowances and non-pensionable overtime are outside it.
How much ASC do I pay?
It depends on which pension scheme you are in, and the difference is large. A standard accrual member pays nothing on the first €34,500, 10% between €34,500 and €60,000, and 10.5% above €60,000. A Single Scheme member pays nothing on the first €34,500, 3.33% between €34,500 and €60,000, and 3.5% above €60,000. A fast accrual member pays nothing on the first €28,750, then 10% and 10.5% at the same upper threshold. The bands are marginal, so each rate applies only to the slice of pay inside its band.
Which ASC scheme am I in?
If you joined the public service on or after 1 January 2013 you are almost certainly in the Single Public Service Pension Scheme. If you joined before then you are in a standard accrual scheme, unless you are in a uniformed grade with fast accrual terms, which covers An Garda Síochána, the Permanent Defence Force, prison officers and full-time firefighters. If you are not certain, your payslip or your HR or payroll section can confirm it, and it is worth confirming because the rates differ by roughly a factor of three.
Does ASC reduce my tax?
Yes, for income tax. ASC is deducted before your taxable pay is worked out, so it attracts income tax relief at your marginal rate. It does not reduce USC or PRSI: both are charged on your gross pay before ASC is taken. That means the real cost of ASC to you is the contribution less the income tax relief, not the full amount shown on the payslip.
Does paying ASC use up my pension tax relief limit?
No. Official guidance is explicit that ASC is not included when calculating the age-related tax relief thresholds. So paying ASC does not reduce the amount you can pay into an AVC or other pension arrangement with full tax relief. Your age-related percentage remains available in full, which is why this calculator lets you add a pension contribution on top.
Is ASC charged on overtime?
Only if the overtime is pensionable. ASC applies to pensionable remuneration, and non-pensionable overtime and non-pensionable allowances are outside it. For grades with substantial non-pensionable overtime, the pay that ASC is charged on is lower than gross pay, which is why this calculator lets you enter a pensionable figure separately from your salary.
Did ASC rates change for 2026?
No. The ASC rates and thresholds are unchanged for 2026. The current rates have applied since 2020 and are provided for in Part 4 of the Public Service Pay and Pensions Act 2017.
Sources
ASC rates and thresholds: Department of Public Expenditure, Additional Superannuation Contribution (ASC). Statutory basis: Part 4 of the Public Service Pay and Pensions Act 2017, as set out in Circular 21/2018.
Treatment of ASC in payroll, including that taxable pay is gross less ASC: National Shared Services Office, Your payslip explained.
Income tax, USC and PRSI rates are Revenue's for 2026 and every figure above is computed by this site's tax engine at the moment you ask, not stored. This is general information, not advice on your own circumstances.