ASC Status
ASC Status If the ETB instructs ESBS that the employee is due to be on Main scheme ASC they will be charged the correct rates of ASC at each threshold depending on their YTD earnings.
If this is the employee’s second public sector employment and they advise the ETB then the ETB must instruct ESBS to place the employee on Subsidiary ASC. Also to note if a rejoiner comes back the employee is to be reviewed for both ASC scheme, ASC week 1 or main and then ASC subsidiary or ASC main as well.
If the ETB are notified mid-year that the employee should have been on subsidiary ASC status from January. The ETB must issue this instruction to the pay team. Once the pay team action the above instruction the system is going to recalculate ASC back to January 1 st as ASC is charged based (Jan- Dec) Like the tax year.
Similarly if an employee is changing ASC schemes (from Single Pension Scheme to Standard Accrual Scheme or visa versa) the ETB must instruct the ASC scheme change, advise the date that the change is applicable from (if in same year- the system is going to recalculate the ASC back to January 1st as ASC is charged based (Jan- Dec) Like the tax year.) Previous year will need be calculated. What the ETB can do is to request the Overpayment amount and also instruct ESBS to place this employee on ASC week1.
This is to prevent the full recoupment or underpayment of ASC and also allow the ETB time to agree a recoupment plan.
When the ETB have a recoupment plan in place the employee must remain on ASC week 1 but the agreed recoupment amount must be instructed on the misc tab for the pay team to action.
The employee must remain on ASC week 1 until the end of the tax year. If the employee was placed on ASC subsidiary and should have been on Main scheme the ASC will be refunded once the amendment is complete.