Leaving Ireland and your social security entitlements

Information

Every year, thousands of citizens leave Ireland to work, travel, study or retire abroad. Some people leave Ireland to work or study for a short period (that is, a few months), other people go abroad for longer. Many others who have been living, studying or working in Ireland also leave to return to their home countries.

It is important therefore to be aware that if you leave Ireland to live and/or work in another country, you may be entitled to receive social security benefits in the country you are moving to. You can find information about it in our document on social security arrangements that Ireland has with other countries.

Countries covered by EU regulations

If you move to live or work in a country covered by EU Regulations, this means that for social security benefits/services, you are entitled to be treated in the same way as the nationals in the EU member state/EEA country that you move to. On a practical level, this means that you and your family are entitled to apply for any benefits or assistance available in the country in which you reside. If you are applying for insurance-based payments, any contributions made in other EU member states/EEA countries should be taken into account.

Before you leave Ireland

Before you leave Ireland, you should obtain forms E104 and E301 if you are moving within the EU/EEA- see 'How to apply' below. These forms provide details of your Irish social insurance record and you will need them in order to claim sickness or unemployment benefits abroad.

If you are leaving Ireland and you think you may need to claim a payment in another country, you should contact the International Records Section of the Department of Social and Family Affairs or your local social welfare office.

If you have this information when leaving Ireland, it will ensure that your social welfare claim in another country is processed more quickly. If not, the relevant country will have to write to the Irish authorities and obtain a record of your insurance contributions. Similarly, when you return to Ireland from a country in the EU/EEA, you should bring these forms back with you as they will provide details of the insurance contributions you made in that country. The forms are presented at the relevant social security agency of the country you are living in when you are making a claim.

How to apply

You can download the application form to request the E104 and E301 forms (pdf) which provide details of your social insurance record. You should send the completed application form to the International Records Section of the Department of Social and Family Affairs (DSFA). With your application, you must include a copy of your P45, a copy of your P60 and remember to include the address abroad where you will be staying when you leave Ireland.

Processing your application can take some time as the DSFA may have to contact your former employer before the E104 and E301 forms can be issued. You should allow one month before contacting the International Records Section by telephone to enquire about your application.

Where to apply