The short answer
A newly qualified higher executive officer starts on €60,029 a year. After 13 years of service you reach the top of the scale on €76,546. Allowances for promoted posts and, for some teachers, qualifications are paid on top of these figures.
Figures from Circular 22/2026, effective 1 June 2026. Take-home is for a single person with standard credits, after income tax, USC, PRSI and ASC.
What point of the scale am I on?
This is where most salary pages get it wrong. Your point is not always the same as your years of service, because one of the two scales carries incremental skips. Pick your situation:
The full pay scale, every point
Higher Executive Officer, standard scale (PPC)
PPC means Personal Pension Contribution, the scale for anyone recruited since 6 April 1995. This is the scale a newly promoted or newly appointed HEO goes on.
| Point | Gross / year | Take-home / year | Take-home / month |
|---|---|---|---|
| 1 | €60,029 | €44,452 | €3,704 |
| 2 | €61,785 | €45,343 | €3,779 |
| 3 | €63,537 | €46,231 | €3,853 |
| 4 | €65,286 | €47,118 | €3,926 |
| 5 | €67,044 | €48,009 | €4,001 |
| 6 | €68,792 | €48,895 | €4,075 |
| 7 | €70,547 | €49,760 | €4,147 |
| LSI 1 | €73,077 | €50,916 | €4,243 |
| LSI 2 | €76,546 | €52,501 | €4,375 |
Take-home assumes a single person with the personal and employee tax credits, no other income, and ASC at Single Public Service Pension Scheme rates. Your main superannuation contribution is deducted separately and depends on your scheme.
Higher Executive Officer, higher scale (PPC)
A higher scale attaches to certain HEO posts. It starts at point 3 of the standard scale and runs further, without long service increments.
| Point | Gross / year | Take-home / year | Take-home / month |
|---|---|---|---|
| 1 | €63,537 | €46,231 | €3,853 |
| 2 | €65,286 | €47,118 | €3,926 |
| 3 | €67,044 | €48,009 | €4,001 |
| 4 | €68,792 | €48,895 | €4,075 |
| 5 | €70,547 | €49,760 | €4,147 |
| 6 | €73,077 | €50,916 | €4,243 |
| 7 | €74,734 | €51,673 | €4,306 |
| 8 | €76,397 | €52,433 | €4,369 |
| 9 | €79,038 | €53,640 | €4,470 |
A separate non-PPC scale exists for staff recruited before 6 April 1995, who pay modified PRSI rather than Class A. Because their PRSI is charged differently, the take-home figures here do not apply to that group.
What you earn in each year of your career
On the standard scale scale you move up one point for each year of satisfactory service, with no skipped points. That means 13 years of service to reach the top.
| Years of service | Your point | Gross salary |
|---|---|---|
| Year 1 | Point 1 | €60,029 |
| Year 2 | Point 2 | €61,785 |
| Year 3 | Point 3 | €63,537 |
| Year 4 | Point 4 | €65,286 |
| Year 5 | Point 5 | €67,044 |
| Year 6 | Point 6 | €68,792 |
| Year 7 | Point 7 | €70,547 |
| Year 10 | Long Service Increment 1 | €73,077 |
| Year 13 | Long Service Increment 2 | €76,546 |
Progression is automatic on your incremental date as long as your service is satisfactory. Time spent on a career break or otherwise out of service pushes your incremental date back. The two Long Service Increments are not annual increments: they are paid for time served at the maximum of the scale, LSI 1 after 3 years and LSI 2 after 6 years. That is why they appear several years after the last point rather than one after the other.
What comes off your salary
Four deductions apply before your pay reaches your account, and one of them is specific to the public service.
Income tax, USC and PRSI
The same as any employee. Income tax at 20% up to €44,000 for a single person and 40% above, USC in bands from 0.5% to 8%, and PRSI at 4.2%.
ASC, the public service extra
The Additional Superannuation Contribution. Nothing on the first €34,500, then 3.33% to €60,000 and 3.5% above for Single Scheme members. Pre-2013 scheme members pay 10% and 10.5% on the same bands. It reduces your income tax but not your USC or PRSI.
One thing to be aware of: the take-home figures on this page include ASC but not your main superannuation contribution, which is charged separately and depends on which pension scheme you joined. Your actual net pay will be somewhat lower. We show ASC because its rates are published and identical for everyone, while the main contribution varies.
Questions people ask most
How much does a Higher Executive Officer earn in Ireland?
What is the starting salary for an HEO?
How long does it take to reach the top of the HEO scale?
What are LSI1 and LSI2 on the HEO scale?
What is the difference between an HEO and an Assistant Principal?
Is an HEO the same as an Administrative Officer?
What is the difference between the standard and higher HEO scales?
How much ASC does a Higher Executive Officer pay?
How do you become a Higher Executive Officer?
When do civil service salaries increase next?
Where these figures come from
Every euro figure on this page is taken from the official circulars below, not from salary surveys or crowd-sourced averages. Last checked 2026-08-13.
- Circular 22/2026: Application of 1 June 2026 Pay Adjustment, Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation
- Organisation and Pay Grading Structure, Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation
- Additional Superannuation Contribution (ASC): rates and thresholds, Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation
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