To become a voluntary contributor you must:
- have paid at least 364 weeks PRSI in either employment or self-employment
- apply within 12 months of the end of the contribution year (see note below) during which you last paid compulsory insurance or you were last awarded a credited contribution
- agree to pay voluntary contributions from the start of the contribution week that follows the week in which you leave compulsory insurance.
The amount of contributions required to become a voluntary contributor on or after 6 April 2014 are as follows:
- you must have previously paid 468 weeks PRSI if becoming a voluntary contributor on or after 6 April 2014.
- you must have previously paid 520 weeks PRSI if becoming a voluntary contributor on or after 6 April 2015.
If you pay contributions at Class J for Occupational Injuries Benefits you cannot use them to satisfy these conditions. However, you may pay PRSI at Class J and voluntary contributions at the same time.
Note: Contribution year
The contribution year is the same as the income tax year so it runs from January to December.