Voluntary contributions allow you to remain insured once you leave the compulsory PRSI system. You may choose to pay voluntary contributions, provided you meet certain conditions if you:
- are no longer covered by a PRSI scheme on a compulsory basis in Ireland,
- are no longer covered by a PRSI scheme on a compulsory or voluntary basis in any other E.U. country,
- are under age 66,
- satisfy the scheme's qualifying conditions.
Voluntary contributions are not compulsory, so an individual can choose whether or not to pay them. They are not refundable unless paid after the due date or where compulsory PRSI from employment or self-employment is paid in the same year. Refunds must be fomally applied for and claimed within four years.