The three public service schemes
Public servants in Ireland fall into one of three pension regimes depending on when they joined:
- Pre 2013 schemes: traditional final salary pensions, varies by sector
- Single Public Service Pension Scheme: career average scheme for all new entrants since 1 January 2013
- Specific schemes: armed forces, gardai, judges, etc., with bespoke rules
Superannuation contributions
Members pay a personal Superannuation contribution (often called "PSPC" on payslips) plus the Pension Related Deduction (PRD), now formally the Additional Superannuation Contribution (ASC).
The personal contribution is not a single percentage of gross pay. For a Single Scheme member on standard accrual, section 16(2) of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 sets it at 3 percent of pensionable remuneration plus 3.5 percent of net pensionable remuneration [source]. Net pensionable remuneration is defined in section 2 of the same Act as the amount by which pensionable remuneration exceeds twice the maximum personal rate of the contributory State Pension. Because the second slice is charged on a smaller base than the first, the combined percentage of gross pay rises with salary rather than being fixed, and 6.5 percent of gross is the pre 2013 standard accrual shorthand, not the Single Scheme rate.
ASC bands 2026
The Additional Superannuation Contribution has thresholds. For Single Scheme members:
| Income band | ASC rate | | --- | --- | | First €34,500 | 0 percent | | €34,500 to €60,000 | 3.33 percent | | Above €60,000 | 3.5 percent |
For pre 2013 scheme members, slightly different thresholds and rates apply.
Worked example, Single Scheme member
Eilis is a Single Scheme member on standard accrual earning €55,000, working full time.
The maximum personal rate of the State Pension (Contributory) in 2026 is €299.30 a week [source]. The Scheme applies the offset per pay period; annualised on the Scheme's own 52.18 week basis, twice that rate is 2 x 52.18 x €299.30 = €31,234.95.
- Net pensionable remuneration: €55,000 minus €31,234.95 = €23,765.05
- Part A of the contribution: €55,000 x 3 percent = €1,650.00
- Part B of the contribution: €23,765.05 x 3.5 percent = €831.78
- Personal contribution: €1,650.00 plus €831.78 = €2,481.78
- ASC: €55,000 minus €34,500 = €20,500 of chargeable pay, and €20,500 x 3.33 percent = €682.65
- Total annual deduction: €2,481.78 plus €682.65 = €3,164.43
Applying 6.5 percent to gross instead would give €55,000 x 6.5 percent = €3,575.00 for the personal contribution alone, overstating it by nearly half. The error grows with salary, because the flat reading ignores an offset that stays the same size as pay rises.
Worked example, pre 2013 member
Ciaran is a pre 2013 entrant earning €70,000.
- Personal contribution per scheme rules
- ASC at the higher band on the portion above the threshold
- Combined deductions visible as "Super" and "ASC" on payslip
Tax treatment
Public service pension contributions including ASC qualify for income tax relief at the marginal rate. PAYE is calculated on gross pay net of these contributions. USC and PRSI are calculated on gross before deduction.
Single Scheme benefits
The Single Public Service Pension Scheme uses career average revalued earnings to calculate benefits:
- Each year a member banks 0.58 percent of pensionable remuneration up to the CSP threshold as pension, 1.25 percent of any pensionable remuneration above that threshold, and 3.75 percent of all of it as lump sum. The threshold is 3.74 times the annual contributory State Pension, so on the 2026 rate it is 3.74 x 52.18 x €299.30 = €58,409.35
- Pension age is linked to State Pension age (currently 66, rising)
- Benefits are linked to Consumer Price Index in retirement
Professional Added Years
Members who join the public service mid career may purchase notional service. The cost depends on age and salary at point of purchase.
How payslips look
Public service payslips typically show:
- Gross pay
- PSPC or "Super"
- ASC
- PAYE, USC, PRSI
- Net pay
Some payroll systems group PSPC and ASC under a single "Pension" heading.
Educational notice
Public service pension rules are detailed. Always check with your HR or pension administrator for scheme specific advice.