Voluntary social insurance contributions

Paying social insurance can help you to qualify for social insurance payments, such as the State Pension (Contributory). If you are an employee Pay Related Social Insurance (PRSI) deductions are made from your earnings each week.

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 pay voluntary contributions if you:

• Are no longer covered by compulsory PRSI in Ireland
• Are no longer covered by PRSI on a compulsory or voluntary basis in another EU country
• Meet the age conditions - see below

Age conditions for paying voluntary contributions

You pay voluntary contributions if you are under 66.

You can also pay voluntary contributions if you are aged between 66 and 70, as long as you were born after 1 January 1958 and you do not get the State Pension (Contributory).

Working outside the EU

If you are working outside the EU and not subject to Irish or EU social insurance contributions you may also opt to pay voluntary contributions.

Changes to PRSI requirements for voluntary contributors

Since 6 April 2015 you need 520 paid PRSI contributions (10 years) to be eligible to make voluntary contributions:

• People who became voluntary contributors after 6 April 2014 and before 6 April 2015 needed 468 PRSI paid contributions (9 years)
• People who became voluntary contributors after 6 April 2013 but before 6 April 2014 needed 364 PRSI paid contributions (7 years)

To be eligible to make voluntary contributions you must:

• Have at least 520 PRSI contributions paid under compulsory insurance in either employment or self-employment
• Apply to make your voluntary contribution within 60 months (5 years) of the end of the last completed tax year (contribution year) during which you last paid compulsory insurance or you were last awarded a credited contribution. (Since February 2017, the time limit for making voluntary contributions was extended from 12 months to 60 months.)
• Agree to pay voluntary contributions from the start of the contribution week that follows the week in which you leave compulsory insurance

The contribution year is the same as the income tax year so it runs from January to December.

You cannot use contributions paid in Class J to satisfy these conditions. However, you may pay PRSI at Class J and voluntary contributions at the same time.

You stop paying voluntary contributions when you start claiming a State Pension or reach 70 years of age or start paying PRSI again.

There are three rates of voluntary contributions. The rate of voluntary contribution you pay is linked to the last PRSI contribution paid or credited by you. More information is available about paying social insurance.

If you paid PRSI at Class A, E or H you pay a high rate contribution of 6.6% of your reckonable income in the previous tax year, subject to a minimum payment of €500. The social insurance payments you may be entitled to by making voluntary contributions at this rate are:

• State Pension (Contributory)
• Widow’s, Widower’s or Surviving Civil Partner's (Contributory) Pension
• Guardian’s Payment (Contributory)

If you paid PRSI at Class B, C or D you pay a low rate contribution of 2.6% of your reckonable income in the previous tax year, subject to a minimum payment of €250. The social insurance payments you may be entitled to by making voluntary contributions at this rate are:

• Widow’s, Widower’s or Surviving Civil Partner's (Contributory) Pension
• Guardian’s Payment (Contributory)

If you paid PRSI at Class S you pay a special flat rate of €500. On 1 October 2024, the minimum contribution will increase by €150 to €650. A proportional payment will apply to the end of 2024.

The social insurance payments you may be entitled to by making voluntary contributions at this rate are:

• State Pension (Contributory)
• Widow’s, Widower’s or Surviving Civil Partner's (Contributory) Pension
• Guardian’s Payment (Contributory)

You can pay voluntary contributions by cheque, banker’s draft or standing order. Your contribution can be paid as a lump sum before the end of the contribution year or by quarterly or half-yearly instalments during the contribution year. You must pay the full contribution for a year no later than 12 months after the end of the year in which the payment is due.

To become a voluntary contributor you must download and complete application form VC 1 (pdf).

You can also get this form from your Intreo centre or social welfare local office.