Credited social insurance contributions

Information

If you are an employee, Pay Related Social Insurance (PRSI) deductions are made from your earnings each week. Your PRSI contributions to the Social Insurance Fund can help you to qualify for social insurance payments, such as, Jobseeker's Benefit and State Pension (Contributory). If you are out of work you may not have a PRSI contribution but you may qualify for a credited contribution. 

A credited social insurance contribution is a contribution given to you and recorded on your social insurance record.  Some social welfare payments allow you to combine your paid and credited contributions to help you qualify for a social insurance payment.

Rules

To qualify for a credit you must have worked and paid at least one PRSI contribution at PRSI Class A, B, C, D, E, or H and have paid or credited contributions in either of the last two completed tax years.  For example, if you are applying for credits in 2010 you must have paid or credited contributions in either 2009 or 2008. If there is a gap of more than two completed tax years you must work and pay contributions for a further 26 weeks before you qualify for credited contributions.

Credits are usually awarded at the same rate as your last paid PRSI contribution.  Your credit will only help you to qualify for the social insurance payments appropriate to your PRSI Class. For example, if your last paid PRSI contribution was Class A your credits will be for Class A.  If however, your last PRSI contribution was at Class B your 'credits' will be for Class B. More information is available about social insurance classes and the social welfare payments for each class.

Pre-entry credits when you start work

When you start work you are automatically given pre-entry credits. These credits are normally given once and cover you from the beginning of the tax year in which you start work, up to the actual date you start work.  The credits also cover you for the two previous income tax years. Your 'pre-entry credits' can help you to qualify for the following social insurance payments:

• Illness Benefit
• Jobseeker's Benefit
• Treatment Benefit
• Maternity Benefit
• Adoptive Benefit
• Health and Safety Benefit
• Bereavement Grant.

Credits during unemployment

You get credits automatically if you are fully unemployed and getting Jobseeker's Benefit.  You can continue to get credits if you have used up your entitlement to Jobseeker's Benefit and qualify for Jobseeker's Allowance.  You do not automatically get credits if you are getting Jobseeker's Allowance. 

You must have paid or credited PRSI contributions in either of the last two tax years to get 'credits' with Jobseeker's Allowance.  If you are unemployed but not entitled to a social welfare payment you can sign on for credits if you are available and capable of work.

You can also sign on for 'credits' if you are on strike from work. You must sign on for credits in your local social welfare office (see 'Where to apply' below).  If you are unemployed and getting 'credits' you can continue to get 'credits' if you take part in one of the following courses:

• Back to Education Allowance (Second and Third Level)
• Vocational Training Opportunities Scheme (VTOS)
• FÁS/Cert/BIM/Teagasc Training Courses

Credits during illness

'Credits' are awarded if you are getting Illness Benefit and Invalidity Pension. You may also get 'credits' with Injury Benefit. If you use up your entitlement to Illness Benefit (IB) or Occupational Injury Benefit (OIB) and you qualify for Incapacity Supplement you should continue to submit medical certificates to ensure that you continue to get 'credits'.  If you have applied for Illness Benefit or Occupational Injuries Benefit and don't qualify, you may still be entitled to 'credits' if you have paid or credited contributions in the last two tax years.

If you are getting Disability Allowance because you have used up your entitlement to Illness Benefit you will get 'credits'.  To get 'credits' while on Disability Allowance you must have paid or credited contributions in the last two years.   Public servants who give up work because of ill health can protect their entitlement to certain payments by sending in medical certificates once a year.

Credits and early retirement

If you are getting a Sate Pension (Transition) you will automatically be given 'credits'.  These 'credits' will help maintain your entitlement to Treatment Benefit and can also help you to qualify for State Pension (Contributory).

Credits for carers

If you give up work to care for someone and get Carer's Allowance or Carer's Benefit you will be awarded 'credits'.  You will also get 'credits' if you do not get one of these payment but are on Carer's Leave from work.  If however, you avail of unpaid statutory Carer's Leave you must get your employer to complete an application for Carer's Leave 'credits' when you return to work.

Credits and homemakers

The Homemaker's Scheme can make it easier for homemakers to qualify for a State Pension (Contributory). Under the scheme you may be eligible for 'homemakers credits' if the reason you are job-sharing is to look after a child under 12 years of age, or a disabled child, or adult.

If you give up work to look after a child under 12 years of age, or a disabled child, or adult, you can get 'credits' from the date you give up work to the end of that contribution year.  If you are out of the workforce for the complete contribution year the complete year is disregarded in the assessment for a State Pension (Contributory).

If you are getting Child Benefit for a child under 12 years of age or are getting Carer's Allowance or Carer's Benefit, there is no need to register as a homemaker.

If you are not getting any of these payments and are caring for a child or adult you should register as a homemaker. To register as a Homemaker, complete the Homemaker's registration form HM 1 (pdf) and send it with the relevant certificates and documents to Homemaker's Section (see 'Where to apply' below). More information is available in our document about the Homemaker's Scheme.

Student credits

Student 'credits' are only given once, and can cover periods in full-time education.  To qualify you must have worked and paid PRSI Class A before starting your course.  You must have started your course before you reached 23 years of age and before you have taken up full-time insurable employment.  You apply for student 'credits' at the time you are applying for a social insurance payment. You must supply written confirmation from the school or college stating that you were a student there, and the dates you attended.  You may also have to show that you have started full-time employment. This can mean submitting your P60 or a letter from your employer.

Credits for maternity leave, adoptive leave, parental leave, Health and Safety Benefit.

You will automatically be awarded credits while you are getting Maternity Benefit, Adoptive Benefit or Health and Safety Benefit.
If however you avail of unpaid statutory maternity leave you must get your employer to complete an application for maternity leave 'credits' when you return to work. Similarly, if you avail of unpaid statutory adoptive Leave you must get your employer to complete an application for adoptive leave 'credits' when you return to work.

If you take parental leave, your employer must contact the Records Section of Department of Social and Family Affairs, detailing the weeks you have not worked, so that you can get 'credits' for this time (see 'Where to apply' below). 

Volunteer development worker's credits

If you spend time as a volunteer development worker abroad, you may be entitled to 'credits' for the time you spend as a volunteer development worker abroad up to a maximum of five years. Volunteer development worker's credits can help you to maintain your social insurance record.

How to apply

Credits are automatically awarded if you are getting one of the following payments:

• Illness Benefit
• Invalidity Pension
• Jobseeker's Benefit
• Maternity Benefit
• Adoptive Benefit
• Health and Safety Benefit
• State Pension (Transition)
• Carer's Benefit 

Student credits

You apply for student credits at the time you are applying for a social insurance payment.

Where to apply

If unemployed or on strike you should sign-on for credits at your Social welfare Local Office.

For unpaid adoptive leave credits apply to:


For unpaid maternity leave credits apply to:
 

For parental leave credits apply to:


For the Homemaker's Scheme apply to: