If you have employees approaching retirement age, it is important that they apply on time for a pension.
State Pension (Transition) at age 65
Where a person retires from work at age 65 they may get a State Pension (Transition) from the Department of Social Protection based on their social insurance contributions.
They should apply 3 months before they reach age 65.
State Pension (Contributory) at age 66
A person may continue working after age 66 and also get this pension from the Department of Social Protection. On reaching age 66 an employee is liable for PRSI at class J only.
Self-employed people who pay Class S PRSI contributions can also continue to work and qualify for this payment provided that their social insurance liabilities are in order. People who are liable for Class S PRSI contributions and who are approaching age 66 should check with their local Revenue Office to ensure their tax affairs are in order to avoid delays.
They should apply 3 months before they reach age 66.
How to apply
Application forms are available from your local Social Welfare Office, post office, Citizens Information Centre or may also be downloaded from our website at