What is the ASC deduction on your Irish payslip? Explained for 2026
ASC (Additional Superannuation Contribution) appears on every Irish public sector payslip. Here is exactly what it is, how much you pay, and why pre-2013 and post-2013 staff pay very different rates.
If you are a nurse, doctor, or any public sector worker in Ireland, you will see a deduction labelled ASC on your payslip. It stands for Additional Superannuation Contribution — an extra pension contribution introduced in 2019, in addition to your regular pension deduction.
For internationally-trained nurses who are new to the Irish public sector, ASC often comes as a surprise. This guide explains exactly what it is, how much you pay, and why the rate differs dramatically depending on when you started working in the Irish public sector.
What is the ASC?
The Additional Superannuation Contribution (ASC) was introduced by the Public Service Pay and Pensions Act 2017 and came into effect in January 2019. It replaced the previous Pension-Related Deduction (PRD), also known informally as the pension levy.
It is a mandatory contribution paid by all public servants — including HSE staff — and goes toward the cost of public sector pensions. It is separate from your main pension contribution.
Two different rates — pre-2013 and post-2013
This is the most important thing to understand about ASC.
Your rate depends on which pension scheme you are a member of, which is determined by when you first entered permanent public sector employment in Ireland:
If you joined before 1 January 2013 (Standard Accrual Scheme):
- ASC rate: 10% on earnings above €34,500/year
- Your pension benefits are more generous (final salary linked)
- You pay a higher ASC to reflect this
If you joined on or after 1 January 2013 (Single Public Service Pension Scheme):
- ASC rate: 3.33% on earnings above €34,500/year
- Your pension benefits are career-average based
- You pay a lower ASC
This is a massive difference. A Staff Nurse on €42,000 who joined pre-2013 pays ASC of (€42,000 − €34,500) × 10% = €750/year. The same nurse who joined post-2013 pays (€42,000 − €34,500) × 3.33% = €249.75/year.
Does ASC apply from the first euro of earnings?
No. ASC only applies to earnings above the threshold of €34,500 per year.
Earnings below €34,500 are not subject to ASC at all.
This means:
- A Staff Nurse at Point 1 (€35,419/year) pays ASC on only €919 of their salary
- A Staff Nurse at Point 8 (€48,198/year) pays ASC on €13,698
Worked example — 2026 rates
Staff Nurse, Point 5, post-2013 (Single Scheme)
Annual salary: €42,352 ASC threshold: €34,500 Earnings above threshold: €42,352 − €34,500 = €7,852 ASC rate: 3.33% Annual ASC: €261.47 (approximately €10.06 per fortnight)
Same nurse, pre-2013 (Standard Accrual)
Annual ASC: €7,852 × 10% = €785.20 (approximately €30.20 per fortnight)
How to find your scheme on your payslip
Your payslip will usually show one of the following:
ASC Std Acc— Standard Accrual (pre-2013), 10% rateASC SingleorSPPS— Single Public Service Pension Scheme (post-2013), 3.33% rate
If you are unsure which scheme you are on, check your original contract of employment or contact your HSE HR department.
Internationally-trained nurses: If you joined the HSE after 2013 (which is almost all internationally-trained nurses given the volume of recruitment since 2015), you are almost certainly on the Single Scheme at 3.33%.
Is ASC tax-deductible?
Yes. ASC contributions are deductible for income tax purposes, meaning they reduce your taxable income. They are not deductible for USC or PRSI.
This means the real cost of your ASC is lower than the headline rate, because you save income tax (20% or 40%) on the deducted amount.
ShiftSlip calculates your ASC deduction automatically — including identifying your scheme type and applying the correct rate to each payslip period. Join the waitlist to be first to try it.