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 can help you to qualify for social insurance payments such as Jobseeker's Benefit. If you are unemployed you may not have a paid 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. In many situations you can 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 2012 you must have paid or credited contributions in either 2011 or 2010. 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 can 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.

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 provided you are available and capable of work. For example, you may be able to sign on for credits if you don’t qualify for Jobseeker’s Benefit because you don’t have the necessary PRSI contributions and don’t qualify for Jobseeker’s Allowance because your spouse’s earnings put you over the limit for the means test.

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

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 Jobseeker’s Benefit.

How to apply

Credits are automatically awarded if you are getting Jobseeker's Benefit. Otherwise you may be able to sign on for credits if you are getting Jobseeker’s Allowance. If you are unemployed but not entitled to a social welfare payment you can sign on for credits provided you are available and capable of work.

Where to apply

If you are unemployed you should sign-on for credits at your social welfare Local Office.