What PRSI contribution conditions?


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Employees

To qualify for Adoptive Benefit, you must satisfy one of the following PRSI contribution conditions. You must have:

  • at least 39 weeks PRSI ( see note below) paid contributions in the 12 month period before the date of placement of your child,
    or
  • at least 39 weeks PRSI ( see note below) paid contributions since first starting work and at least 39 weeks PRSI paid or credited contributions in the relevant tax year or in the year following the relevant tax year,
    or
  • at least 26 weeks PRSI ( see note below) paid contributions in the relevant tax year and at least 26 weeks PRSI* paid contributions in the tax year prior to the relevant tax year.

Note: Only PRSI Classes A, and E count.

Adoptive Benefit is not paid to serving members of the Defence Forces.

Previous Employment

If you were in insurable self-employment before starting insurable employment as an employee, your Class S PRSI contributions may help you qualify for Adoptive Benefit, if you do not satisfy the employee conditions outlined above.

You may use contributions in the tax year before and after the relevant tax year ( see note below) to help you satisfy the PRSI contribution conditions.

Self-employed

To qualify for Adoptive Benefit, you must satisfy one of the following PRSI contribution conditions. You must have:

  • 52 PRSI ( see note below) paid contributions in the relevant tax year,
    or
  • 52 PRSI ( see note below) paid contributions in the tax year before the relevant tax year,
    or
  • 52 PRSI ( see note below) paid contributions in the tax year later than the relevant tax year.

Note: Only PRSI Classes A, E, and S count.

Note:
Self-employment contributions, PRSI Class S, are not awarded for any particular year until you have paid your total tax for that year.

Previous employment

If you were in insurable employment before starting self-employment, your PRSI contributions (Classes A and E) may help you qualify for Adoptive Benefit, if you do not satisfy the self-employment conditions.

Note:
The relevant tax year is the second last complete tax year before the benefit year in which your adoptive leave starts.

The benefit year begins each year on the first Monday in January and ends on the Sunday immediately before the first Monday in January the following year.

For a claim made in: The relevant tax year is:
2011
2009
2012
2010
Last modified:13/07/2011