Ireland has social security arrangements with other countries that allow you to combine social insurance contributions that you have paid in Ireland with social insurance contributions that you have paid in another country. This can help you to qualify for a social insurance payment in Ireland or in a country with whom Ireland has a social security arrangement.
Social security arrangements that Ireland has with other countries can be divided broadly into two groups:
Social security provisions have existed in EU law for more than 30 years. They are contained in Regulation (EC) No 883/2004 and 987/2009.
The EU/EEA countries covered by these Regulations are: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Liechtenstein, Luxembourg, Latvia, Lithuania, Malta, Norway, Portugal, Poland, Romania, Spain, Sweden, Switzerland, Slovakia, Slovenia, Netherlands, and the United Kingdom (including the Channel Islands and the Isle of Man - see 'bilateral social security agreements' below).
EU regulations relating to social security generally apply to the following people:
If you have worked in Ireland and one or more EU state your social insurance contributions from each EU state will be added to your Irish social insurance contributions to help you qualify for one of the social welfare payments listed below. In the case of some payments (for example, Jobseeker's Benefit, Illness Benefit and Maternity Benefit) your last social insurance contribution must be paid in Ireland.
Bilateral Social Security Agreements are specific arrangements between participating countries that allow people to move between countries and protect their pension entitlements. Ireland has Bilateral Social Security Agreements with:
There is an agreement between Ireland and the UK which ensures that from 1 October 2007, people who have been working both in Ireland and the Channel Islands, that is, the islands of Jersey and Guernsey (including Alderney, Herm and Jethou), and the Isle of Man (which is now also covered under this new agreement, however, it had been covered under an existing agreement), will have the years when they worked on these islands taken into account when applying for social welfare entitlements in Ireland.
Ireland's Bilateral Social Security Agreement with Switzerland has been mainly replaced by EU regulations.
The benefits covered by bilateral social security agreements are:
The bilateral social security agreements are of greatest relevance for pensioners who retire to Ireland after working in one of the countries listed above.
If you have come from a country with which Ireland has a Bilateral Social
Security Agreement, your pension rights from the other country are protected
when you move to Ireland. It is possible to have a pension from Ireland and one
or all of the other countries. You may be able to combine your insurance
records from Ireland and the other country in order to qualify for an State
When you are filling in or completing an application for an Irish social insurance payment, there is a section on the application form that will ask you whether you have ever been employed in an EU country other than Ireland. In the case of long-term payments you will be asked if you have ever been employed in an EU country or a country with whom Ireland has a bi-lateral social security agreement.
You will be asked for the following information:
To claim a social welfare payment you should fill out the correct application form and return it to the Department of Social Protection. The return address is printed on the application form.
Further information about your Irish social insurance record is available
Department of Social Protection
Tel:(01) 471 5898
Locall:1890 690 690
If you have worked in another EU state or a country with which Ireland has a bi-lateral social security agreement, the social insurance contributions you have paid there may help you to qualify for an Irish social insurance payment.
Under EU regulations, specifically Regulation EEC No. 883/2004 (pdf) (was 1408/71), entitlements built up in one EU member state should be recognised when calculating benefit entitlement in another.
You should get forms U1 (formerly E301) and E104 when you leave an EU country where you have worked. These forms are available at the relevant social security agency in the country you are coming from and provide details of your social insurance record. Form E104 is needed if you apply for sickness benefits and form U1 is required for unemployment benefits.
For example, if you are applying for Illness Benefit, send a copy of your E104 with your application for Illness Benefit. It will speed up the processing of your application. If you don’t have form E104 from the relevant EU countries you have worked in, once you state the other countries you have worked in on your application form the Department of Social Protection will obtain the relevant details for you.
Before coming to Ireland, you should check with the local social security office in the country you are working in about the appropriate documentation to bring with you.
Contributions paid in states with which Ireland has a bi-lateral social security agreement will only cover you for certain long-term payments, such as, the State Pension (Contributory), State Pension (Transition), Invalidity Pension, Widow’s, Widower’s or Surviving Civil Partner's (Contributory) Pension, Guardian’s Payment (Contributory) and the Bereavement Grant. However, the Bereavement Grant is not included in the bi-lateral Social Security Agreements with Austria and Switzerland, EU rules apply instead.
You must have been in insurable employed for at least one week in Ireland for a bilateral agreement to apply and (except in the case of Guardian’s Payment (Contributory)) have a minimum of 52 reckonable weeks under Irish legislation. If you apply for one of the above social insurance payments in Ireland and put in your application that you have worked in a country with which Ireland has a bi-lateral social security agreement the Department of Social Protection will do the following:
This means you can get more than one payment; you can get an Irish payment
and a payment from another country.
The rate of pension or payment, where insurance contributions in another country are being combined with Irish contributions, is calculated as follows:
Your notional pension is calculated. Notional pension is the rate of Irish pension which would be payable if all your social insurance contributions, both Irish and non-Irish, were treated as Irish contributions. To get the yearly average number of contributions, your Irish and non-Irish reckonable contributions are added together and the total is then divided by the number of years (this is, the number of years from your first paid social insurance contribution to the end of the tax year before reaching pension age (66)).
The following formula is then applied:
(A x B)/C
A = the notional rate of pension. (See step 1 to calculate the notional rate of pension.)
B = the number of Irish contributions.
C = the total number of contributions (Irish + foreign)
In the agreements with Austria, Australia, Canada, Quebec and UK, (as under EU legislation), where there are less than 52 contributions paid in the other country and a pension is not awarded by that country, the Irish pension is awarded on the sum of the two insurance records without the application of the pro-rata rule.
If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 8pm) or you can visit your local Citizens Information Centre.