Social insurance (PRSI)

Overview Document Social insurance Social insurance contributions entitle you to a range of benefits administered by the Department of Social Protection.

Social insurance classes
The social welfare benefits you can get are determined by the PRSI Class you are in. An overview of social insurance classes.

Part-time work and social insurance (PRSI)
Explains how part-time work can affect your entitlement to social insurance payments.

Paying social insurance (PRSI)
Paying PRSI can entitle you to certain social welfare benefits. The law makes your employer responsible for PRSI. This document explains your employer's duty to pay PRSI.

Employer Job (PRSI) Incentive Scheme
This scheme exempted employers from their liability to pay their share of PRSI contributions for certain employees for 12 months. The scheme is now closed and has been replaced by the JobsPlus Scheme.

Homemaker's Scheme
This scheme makes it easier for a homemaker to qualify for the State Pension (Contributory).

Benefit and contribution years for social welfare purposes
To qualify for most social insurance payments, you must first have a certain number of PRSI contributions paid since you started work. Find out which years count as benefit and contribution years for social welfare purposes.

Credited social insurance contributions
A credited social insurance contribution is a contribution given to you and recorded on your social insurance record. What are the rules about credited contributions for students, carers, homemakers, voluntary development workers and those who take early retirement? Find out more.

Voluntary social insurance contributions
Voluntary social insurance contributions can help you qualify for a social insurance payment in the future. Find out more about making voluntary contributions.

Class S PRSI
Information on Class S PRSI contributions paid by self-employed people.