Overview of Additional Superannuation Contributions

Additional Superannuation Contributions (ASC) are a prestatutory deduction from the employee, and reduce the employees liability across the statutory components.

Here are important considerations pn the impact of this deduction on the statutory component:

• Employers PRSI calculations, where the value of ASC is not included in the calculation of that portion of the statutory deduction.
• Deduction from Public Sector Pension Scheme Employees only (based on the definitions of your pension scheme components).
• Employee must be in a Pension Scheme eligible for ASC based on Pensions element template question Does Additional Superannuation Contribution (ASC) apply? as not all Public Pension Scheme would be impacted by ASC.
• This is based on Actual Pensionable Pay and deemed ASC- able. It means that additional calculation is performed for those payments which are non-pensionable but attract ASC calculation.
• Similar to PAYE, this uses cumulative and noncumulative options in calculation, as well as previous employment information where provided. It also uses Annual Band information to determine Period (for noncumulative) or Year-to-Date (for cumulative) calculation by band.
• Where the employee has multiple ongoing employments (including other agencies or entities, other employments are classed as NonMain and utilize the NonMain Band using a Noncumulative calculation process.
• The employee may also have additional ASC earnings that's calculated based on Standard band, noncumulative, for example, Pay in lieu of Pension.
• It's reduced by salary sacrifice structured payments based on their impact as negative earnings.

  For more information on the ASC bands and the values for the current year, see Payroll Legislative Updates For Tax Year 2026 (KB857208) on My Oracle Support.