What are the PRSI contribution conditions?


Print page

For a first claim you must have:

  • 156 paid contributions since entry into insurable employment,
    and
    • 39 paid contributions paid in the relevant tax year
      or
    • 39 paid contributions in the 12 months before Carer's Benefit starts
      or
    • 26 paid contributions in the relevant tax year and 26 paid contributions in the tax year before that.

 

Only Class A, B, C, D, H and E PRSI contributions count.

The 'relevant tax year' is the second last complete tax year before the year in which you claim Carer's Benefit.

For claims made in: The relevant tax year is:
2014
2012
2015
2013
2016
2014

Insurance contributions from other EU member states

Periods of insurance completed in another EU member state may be taken into account to meet the PRSI contribution conditions. The last working week of paid insurance must be paid in Ireland.

You do not need to satisfy the PRSI contribution conditions again if you apply a second or later time.

Note:

  • If you do not satisfy the PRSI contribution conditions for Carer’s Benefit, you may qualify for a Carer’s Allowance based on a means test. For more information, see SW 41.
  • If you do not qualify for Carer’s Benefit, you may still be entitled to carer’s leave from your employment. See section 15 for details.
 
Last modified:23/09/2014
 

 Downloads