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What are the PRSI contribution conditions?

Leaflet Sections

The social insurance conditions to qualify are that the person on whose social insurance record the application is being made (the insured person), must have:

  • paid 156 social insurance contributions since they began insurable employment,
  1. or
  • paid 26 social insurance contributions since they began insurable employment,
  1. and either
  • 39 weeks social insurance paid or credited in the 2nd last complete tax year before the beginning of the benefit year in which the relevant date occurs (i.e. if the death occurs in 2011, the relevant year is 2009),
  1. or
  • a yearly average of 39 weeks social insurance paid or credited in the 3 or 5 complete tax years immediately before the last complete tax year before the beginning of the benefit year in which the relevant date occurs (i.e. if the death occurs in 2011, the relevant years are 2007-2009 or 2005-2009),
  1. or
  • a yearly average of 26 weeks social insurance paid or credited since 6/4/1979 (or since starting work if later) and the end of the last complete tax year before the beginning of the benefit year in which the relevant date occurs (i.e. if the death occurs in 2011, the relevant years are up to 2010),
  1. or
  • a yearly average of 26 weeks social insurance paid or credited since 1/10/1979 (or since starting work if later) and the end of the last complete tax year before the beginning of the benefit year in which the relevant date occurs (i.e. if the death occurs in 2011, the relevant years are up to 2010).

Social Insurance contributions at PRSI Classes A, B, C, D, E, H, S and Voluntary contributions are counted for Bereavement Grant qualifying purposes.

Last Updated: 21/09/2011 17:46

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