If you are an employee, PRSI deductions are made from your earnings each week. If you are sick, unemployed or retire early, for example, PRSI deductions may not be made. However, you may qualify for credited contributions or 'credits' instead. These credits are similar to the PRSI contributions which you pay while in employment. Credits are usually awarded at the same rate as your last paid PRSI contribution.
For example, if you paid Class A PRSI in your last employment and you are eligible for credits, they will protect your entitlement to Class A benefits. The primary purpose of the PRSI credited contributions scheme credits is to protect social welfare benefits and pensions of employees, by covering gaps in insurance where you are not in a position to pay PRSI, during periods of unemployment or illness for example.
These credits protect your entitlement to benefits and pensions in the future. For the most part, they are linked to having an underlying entitlement to a social welfare payment while temporarily detached from the labour force or having entitlement to statutory leave e. If, at any stage in your working life, you have no PRSI contributions paid or credited for 2 full consecutive tax years, you cannot get credits until you return to work and pay PRSI contributions for at least 26 weeks.
Contributions paid at Class J or Class S cannot be used to satisfy this condition. If you are no longer an employee, or if you are self-employed and you are no longer making compulsory PRSI contributions you can opt to make Voluntary Contributions. If you are getting a social welfare payment or signing for credits you may get credited contributions which will also keep your social insurance record up to date. Voluntary Contributions can help maintain your social insurance record and help you to qualify for social insurance payments in the future.
They cover long-term benefits such as pensions. They do not cover short-term benefits for illness, maternity or jobseekers. You can choose to pay Voluntary Contributions if you are under the current pensionable age of 66 years and meet the other conditions if you:.
The functions of Scope Section are to give decisions and information on the insurability of employment in accordance with the law. Scope Section deals with employers and employees, or their representatives, who may apply to have an employment investigated to make sure that the correct class of PRSI is applied.
Social Welfare Inspectors may also identify cases during the course of their inspection work which warrant investigation by Scope Section.
Insurability cases may also arise during the course of claims processing. The Department of Business, Enterprise and Innovation, whose Redundancy and Insolvency legislation is tied into insurability under the Social Welfare Acts, may also request confirmation of insurability. For guidance on decisions on employment status whether an individual is self-employed or an employee , the revised Code of Practice is here. PRSI Advance notice of changes for computer users I want to leave feedback on this page.
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