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PRSI

Contribution conditions

You must have paid Class A, E, P or H social insurance contributions.
The amount of social insurance you need depends on your age.

(1) Aged under 21

If you are aged under 21, you may qualify if you have paid at least 39 contributions at any time.

(2) Aged 21-24
Between these ages you may qualify if you have paid at least 39 contributions and

  • At least 39 paid or credited in the governing contribution year (2013 is the governing contribution year for claims made in 2015) and 13 paid contributions in a recent contribution year or
  • 26 paid contributions in each of the second and third last contribution years. For claims made in 2015, the second last contribution year is 2013 and the third last contribution year is 2012.

(3) Aged 25-65
From the age of 25 onwards, you must have at least 260 paid contributions and

  • At least 39 paid or credited contributions in the governing contribution year (2013 is the governing contribution year for claims made in 2015) and 13 paid contributions in a recent contribution year or
  • 26 paid contributions in each of the second and third last contribution years. For claims made in 2015, the second last contribution year is 2013 and the third last contribution year is 2012.

(4) Aged 66+

There are special rules for people aged 66 and over. Basically, you must have 260 contributions paid at any time, you must have 39 paid or credited in any of the two contribution years before reaching age 66 and you must have 13 paid contributions in a recent contribution year (before reaching age 66).

There are, however, a number of exceptions to this:

If you reached 66 before 6 July 1992, you do not need 13 recently paid contributions

If you reached age 66 before 1 October 1987, you need 156 paid contributions instead of 260; if you reached 66 between 1 October 1987 and 6 July 1992, you need 208 paid contributions.

If you are getting a State pension the PRSI contribution requirements vary according to age as follows:

If you were:
You must have at least:

Aged 66 before 1 October 1987
156 weeks PRSI paid since first starting work and 26 paid or credited in either of the last 2 complete tax years before you reached age 66.
Aged 66 between 1 October 1987 and 6 July 1992
Aged 66 on or after 6 July 1992 260 weeks PRSI paid since first starting work and 39 weeks paid or credited in either of the last 2 complete tax years before you reached age 66.
Aged 66 on or after 6 July 1992
260 weeks PRSI paid since first starting work and 39 weeks paid or credited in either of the last 2 complete tax years before you reached age 66.

If you satisfy these conditions when you reach pension age, you will remain qualified for life.

The recent contribution year rule for those under 66

In general, you must have 13 paid contributions in a recent contribution year. This may be the same year as you have the 39 paid or credited contributions and the 13 paid may be part of those 39. It may also be either of the two preceding contribution years or a subsequent year.
If you are receiving any of the following payments, you do not need to have 13 recently paid contributions:

You do not need to have 13 recently paid contributions if you are on a Community Employment Scheme, a Back to Work Scheme, a Vocational Training Opportunities Scheme and a Community Employment Development Programme.

If you are aged 55 or over and are not getting any payment but are signing on, you don’t need the 13 recently paid contributions either.

Qualified at 60
If you qualify for benefit at age 60, you retain that entitlement for life. If you are aged between 61 and 65 and you do not meet the qualifying conditions at age 60, you must satisfy the qualifying conditions for the 25-65 age group. However, if you have retired on grounds of ill health or you are considered to be unemployed, you can apply for Illness Benefit or Jobseeker’s Benefit, subject to satisfying the statutory conditions. Your entitlement to these benefits may also lead to your being awarded credited contributions, which can be taken into account to extend coverage for treatment benefits for further periods.

Spouse, civil partner or cohabitant

A spouse, civil partner or cohabitant may, of course, qualify in their own right if they have enough social insurance contributions.
If your spouse, civil partner or cohabitant does not have enough social insurance contributions he/she may still qualify for Treatment Benefit on your social insurance record. To do this, you must qualify for Treatment Benefit and your spouse, civil partner or cohabitant must be dependent on you.

A dependent spouse, civil partner or cohabitant must:

  • Have a gross income of €100 or less per week
  • Earn more than €100 per week and be dependent on you before entering or resuming insurable employment (at Class A, E, H or P)
  • Not get a social welfare payment (except Disablement Pension, Supplementary Welfare Allowance, Carer’s Benefit or Child Benefit)
  • Have a Carer’s Allowance or State Pension (Non-Contributory) and be dependent on you immediately before getting the Allowance or Pension

If an insured person aged 60 or over dies and the dependent spouse or civil partner was entitled to benefit at the time of the death, they retain entitlement for as long as they remain widowed or a surviving civil partner.
Dental Benefit
Under this scheme, the Department pays the full cost of an oral examination once a calendar year. The examination is provided by private dentists who are on the Department of Social Protection’s panel. Lists of dentists on the panel are available on welfare.ie. Most dentists are on the panel so you should not have any difficulty finding one. The dentist will have the application forms. These forms require details such as your Personal Public Service Number (PPSN). If you are a dependent spouse or civil partner, you should give the PPSN of the insured person.

http://www.welfare.ie/en/Pages/Dental-Benefit—Scale-of-Fees.aspx