Department Of Education

Wednesday 10th September 2025

#109479 ASC Deduction Query

Hi Denise, 

Apologies for the delay in replaying. 

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.

ASC is not applied when an employee has gone over an amount.  The maximum  earned before a rate applied is €34,500 this is broken down, per pay period. An amount of €1306.81 is earned before ASC is applied per pay period.  

I can see for the information below and payment history from Ms Curran employment in LMETB, ASC credits were applied as pay was been processed, past credits from before employment  in LMETB were applied until, pay period 202534. 

Kind regards, 

Denise Joyce,

Ard-Oifigeach Feidhmiúcháin – Oibríochtaí Párolla ESBS BOO 

Higher Executive Officer – ESBS ETB Payroll Operations 

__ 

An Roinn Oideachais agus Óige 

Department of Education and Youth

An 4ú hUrlár, The Generali Building, Páirc Mhiondíola Bhaile Bhlainséir, Baile Bhlainséir, D15 YT2H 

Floor 4, The Generali Building, Blanchardstown Retail Park, Blanchardstown, Dublin 15, D15 YT2H