Does my IRR time count towards my pay?

The answer is yes, but things will get complicated, your calculation date or R&R date will change whenever you re-join, which moves the target for getting your good years. Key is to always have good years in reserves, or you wind up doing 27 years to qualify to retire.....

Say for example you do 4 years active duty-you get paid as for ex E4 over 4-and you have 4 good years towards retirement
Then you go active reserves for 2 years, but you never have a good year, you are now being paid for ex E4 over 6 (but you still only have 4 years towards retirement)
Then you go IRR (you are still attached, but not drilling). Because Uncle Sam can recall you, they still count as service, but not towards retirement. So..say you do 2 years IRR, you are now going to be paid as E4 over 8 if you come back in, but after 8 years, you still only have 4 towards retirement.
Make sense? Time "attached" counts-because you can get the phone call with orders to report and go to wherever for whatever.
As a new officer, you will paid as a prior service enlisted, so you will be on the pay scale, for example, as an O-1E with however many years of service you had (including IRR).

Clear as mud

Yes it does, i have been in the IRR for a total of 12 years, that count when calculating your pay, but to retired you need 50 points for each year

For the years that you accumulated enough points for them to be good years, yes (for retirement pay).