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What are the PRSI contribution conditions?

Leaflet Sections

A Widow's, Widower's or Surviving Civil Partner's Contributory Pension may be based on EITHER your own or your late spouse's/civil partners Irish PRSI record. The two PRSI records cannot be combined.

Whichever PRSI record is used must have:

  • 156 weeks PRSI paid to the date pension age was reached or to the date your spouse/civil partner died, if earlier
    and
  • either an average of 39 weeks PRSI paid or credited over the 3 or 5 tax years (whichever is more beneficial) immediately before pension age (currently age 66) or immediately before your spouse/civil partner died, if earlier
    or
  • a yearly average of 24 contributions since starting work up to the end of the tax year before reaching pension age or the date your spouse/civil partner died, to get the minimum rate of this pension.
    or
  • a yearly average of 48 contributions since starting work up to the end of the tax year before reaching pension age or the date your spouse/civil partner died, to get the maximum rate of this pension.

PRSI Classes A, B, C, D, E, H, N and S can be used for the Widow's, Widower's or Surviving Civil Partner's Contributory Pension. Voluntary Contributions also count.

Social insurance contributions paid and credited under the Widows and Orphans Pension Acts 1935 to 1952 and Social Welfare Acts 1953 to 1979 can also be used.

Special Partial Pension

If you or your spouse/civil partner stopped paying social insurance contributions early in your career(s) and then resumed paying social insurance on 1 April 1974 and the yearly contribution average is under 24 to qualify you for a standard pension, you may qualify for a special partial pension. However, this average must be at least 5 PRSI contributions a year.

Last Updated: 10/01/2011 12:28

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