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ASC Documents

ASC10 Form: Employment Declaration Form

An individual will nominate a main public service employment for the purpose of ASC by completing the ASC10 Form.

That main public service employment will apply the ASC thresholds for that year to pensionable remuneration in that employment.

All other public service employment(s) in respect of that individual are deemed to be subsidiary public service employments and the relevant public service employers will apply ASC to any pensionable remuneration at the highest rate (see ASC Thresholds & Rates).

ASC60 Cert: End of Year Balancing Mechanism

The ASC60 cert is issued by the payroll office and summarises the total ASC that employees paid via the NUI Galway payroll in the previous year.

This cert is only relevant for pensionable remuneration and staff can access this document online when it's made available in the following year.

As ASC commenced on the 1^st Jan 2019, the first ASC60 cert won't be available until early 2020 and this will provide a summary of the total ASC employees paid in 2019.

Where an employee has two or more pensionable public service employer's

The main public service employer shall carry out an “end-of-year” balancing mechanism, if the employee provides the subsidiary employment ASC60 cert.

The “end-of-year” balancing mechanism will involve assessing the ASC liability in respect of the combined public service pensionable remuneration.

The main public service employer following the “end-of-year” balancing, shall make any adjustments, as required, by way of refund or recoupment of an overpayment/underpayment and issue an amended ASC60 in respect of the main employment.

ASC45: Cessation Certificate

New Employees commencing at NUI Galway

If an employee is moving from another pensionable public service employment to NUI Galway then your previous public service employer will need to give you an ASC45 cert when you have ceased employment with them. You must provide the ASC45 cert to NUI Galway HR team or Payroll team in order to deduct the correct ASC from your pay.

Employees ceasing employment at NUI Galway

Where an individual ceased employment with NUI Galway and was subject to ASC, the payroll office will provide an ASC45 cert to the employee.

Where an individual is moving to another pensionable public service employment the employee will give the ASC45 cert to the new public service employer who will assess ASC liability based on pensionable remuneration in both employments. This is only relevant if both employments occurred in the same year.

Where an individual is concurrently working elsewhere in another pensionable public service employment (be it a main employer or a subsidiary employer), the employee must give the ASC45 received from NUI Galway to the other public service employer who will assess ASC liability based on pensionable remuneration in both employments. It may also be necessary for the individual to nominate a new main employer where NUI Galway had previously been the main employer.

ASC12 Form: Mid-Year Balancing Mechanism

The ASC12 Form is relevant only if you have been deducted ASC from your salary (please check your payslip) and you cease to be employed in a pensionable public service body during a relevant year.

Cessation of employment mid-year / unpaid leave before end of year

Where an individual ceases to be employed in a pensionable public service body during a relevant year, a mid-year balancing mechanism should be carried out to allow the individual concerned the benefit of the annual thresholds and a refund shall be issued by the employer subject to the following: