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 qualifying conditions.
Voluntary contributions are not compulsory, an individual may choose whether or not to pay them. They are not refundable unless paid after the due date or where compulsory PRSI was also paid in the same year. Refunds must be claimed within a four year time limit.