To become a voluntary contributor you must:
- have paid at least 260 weeks PRSI in either employment or self-employment
and
- apply within 12 months of the end of the contribution year* (see below) during which you last paid compulsory insurance or you were last awarded a credited contribution.
and
- agree to pay voluntary contributions from the start of the contribution week that follows the week in which you leave compulsory insurance
If you pay contributions at Class J for Occupational Injuries Benefits you cannot use them to satisfy these conditions. However, you may pay PRSI at Class J and voluntary contributions at the same time.
* Contribution Year
The contribution year is the same as the income tax year so it runs from January to December.