Contribution conditions

You must have paid Class A, E, P, H or S social insurance contributions.
The amount of social insurance you need depends on your age.

(1) Aged under 21
If you are aged under 21, you may qualify if you have paid at least 39 contributions at any time.

(2) Aged 21-28
Between these ages you may qualify if you have paid at least 39 contributions and

• At least 39 paid or credited in the governing contribution year (2023 is the governing contribution year for claims made in 2025) or
• 26 paid contributions in each of the second and third last contribution years.

For claims made in 2025, the second last contribution year is 2023 and the third last contribution year is 2022.

(3) Aged 29-65
From the age of 29 onwards, you must have at least 260 paid contributions and

• At least 39 paid or credited contributions in the governing contribution year (2023 is the governing contribution year for claims made in 2025)
  or
• 26 paid contributions in each of the second and third last contribution years.

For claims made in 2025, the second last contribution year is 2023 and the third last contribution year is 2022.

(4) Aged 66 and over
There are special rules for people aged 66 and over. To qualify, you must have:

• 260 PRSI contributions paid at any time and 39 paid or credited contributions in the relevant tax year or the year immediately before it. The relevant tax year is the second last completed tax year before reaching 66 years of age. (For example, if you were 66 in 2017, the relevant tax year is 2015.)
  Or
• 260 PRSI contributions paid at any time and 26 paid contributions in both the relevant tax year and the year immediately before it.

The relevant tax year is the second last completed tax year before reaching 66 years of age. (For example, if you were 66 in 2017, the relevant tax year is 2015.)