Appendix 1 - Social insurance contribution categories


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Social insurance contribution categories

For State Pension (Transition) or State Pension (Contributory) purposes, social insurance contributions are either:

  • full-rate contributions, or
  • modified-rate contributions.

What are full-rate contributions?

Two types of full-rate contributions are counted for State Pension (Transition) and State Pension (Contributory).

Full-rate employment contributions are contributions paid by insurably employed or self-employed people. They include:

  • PRSI contributions at Classes A, E, F, G, H, N (and Class S for State Pension (Contributory) only), and
  • contributions paid before 6 April 1979, except those paid by permanent and pensionable civil and public servants.

Full-rate voluntary contributions are contributions paid on a voluntary basis by people who are not insurably employed or self-employed. They include:

  • high-rate Voluntary Contributions, and
  • special-rate Voluntary Contributions (for State Pension (Contributory) only).

What are modified-rate contributions?

Modified-rate contributions are not counted for a standard State Pension (Transition) or State Pension (Contributory).

However, they can be used when deciding if you qualify for a mixed insurance pro-rata State Pension (Transition) or State Pension (Contributory). See Appendix 3.

There are two types of modified-rate contributions.

Modified-rate employment contributions include:

  • PRSI contributions at Classes B, C and D, and
  • Contributions paid before 6 April 1979 by permanent and pensionable civil and public servants.

Modified-rate voluntary contributions are low-rate Voluntary Contributions.

Note
Social insurance contributions paid by self-employed people (Class S PRSI or special rate Voluntary Contributions) are not normally counted for State Pension (Transition). They may however be used when calculating entitlement to mixed insurance pro rata State Pension (Transition) (see Appendix 3). They can also be used if they are preceded immediately by high rate Voluntary Contributions (i.e. HRVC’s in the previous contribution year).

Note
PRSI contributions at Classes J and K and employment contributions paid before 6 April 1979, which provide cover for Occupational Injuries Benefit only, are not counted for pension purposes.

Last modified:20/05/2010
 

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