Ireland/Canadian Social Security Agreement - SW84


Print page

Irish Payments

Under the provisions of the Agreement, contributions paid in Canada can be used to satisfy the PRSI conditions for Irish payments.

However, you must have a minimum amount of Irish PRSI contributions to be eligible to combine Canadian and Irish Social Security contributions.

In the case of State Pension (Contributory), State Pension (Transition), Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension and Invalidity Pension, you will need to have worked in Ireland and have a minimum of 52 Irish contributions paid or credited.

Once these conditions are satisfied a formula ( see below) is used in order to establish the rate payable for:

  • State Pension (Contributory),
  • State Pension (Transition),
  • Invalidity Pension, and
  • Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension.

Formula for calculating pension where Irish and Canadian contributions are involved.

Total number of Irish contributions
multiplied by
Amount of pension due if all the contributions were made in Ireland
and then divide by
Total combined contributions in Ireland and Canada.

The social insurance conditions vary slightly depending on the other country or countries involved.

Example

The following is an example of how we work out a pension if you have social insurance paid both in Ireland and Canada.

You have 280 Irish and 560 Canadian contributions over 35 years from the date you started insurable employment up to the end of the tax year before you reach pension age.

Step 1

We work out the 'notional' pension that you would get if your contributions, both Irish and Canadian were Irish contributions. To do this, we add together the Irish and Canadian contributions and then we divide the total by the number of years to get the yearly average number of contributions.

Contributions
280 Irish + 560 Canadian 840
840 � 35 years 24

A yearly average of 24 Irish contributions would give a weekly personal pension of �225.80 (* see note) (notional amount).

*Note State Pension rate as at January 2011.

Step 2

We multiply the notional pension by the number of Irish contributions and divide the answer by the total number of contributions. This gives the pro-rata pension payment.

Personal amount
�225.80 x 280 �75.27
840  

If you qualify to receive an Increase for a Qualified Adult (IQA) with your Irish pension, we multiply the notional amount, including the IQA, by the number of Irish contributions and divide the answer by the total number of contributions.

Personal amount plus Increase for a Qualified Adult under 66
�379.30 x 280 �126.43
840  

These figures are based on State Pension rate as at January 2011.

Guardian's Payment (Contributory), Bereavement Grant

Once entitlement to a Guardian's Payment (Contributory) or Bereavement Grant has been established either by virtue of Irish contributions alone or by a combination of Irish and Canadian, the full appropriate rate is payable.

Canadian Payments

Any enquiries on Canadian Payments should be directed to their International Operations. Contact details are in Section 11.

 
Last modified:08/03/2011
 

 Foirmeacha Iarratais