## The three public service schemes
Public servants in Ireland fall into one of three pension regimes depending on when they joined:
1. **Pre 2013 schemes**: traditional final salary pensions, varies by sector
2. **Single Public Service Pension Scheme**: career average scheme for all new entrants since 1 January 2013
3. **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).
Combined deductions can be 7 to 12 percent of gross pay depending on the scheme and salary level.
## 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 earning €55,000.
- Personal contribution: typically 6.5 percent x €55,000 = €3,575
- ASC: 3.33 percent x (€55,000 minus €34,500) = €682.65
- Total annual deduction: €4,257.65
## 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 contributors accrue 0.58 percent of pensionable pay as pension and 3.75 percent as lump sum
- 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.