A person who is no longer covered by compulsory social insurance or who is no longer self-employed can opt to continue insurance on a voluntary basis to protect his or her pension if he or she
- is under 66 years of age, and
- has paid at least 260 reckonable contributions while compulsorily insured.
Applications to become a voluntary contributor must be made before the end of the income tax year following the tax year in which compulsory insurance ends. Application form VC1 and information leaflet
SW 8 are available at Local Social Welfare Offices or from Voluntary Contributions Section (see useful addresses in
You should let employees know about voluntary insurance at the time they leave their employment.