Social Welfare Consolidation Act 2005 section 110

Disregard of self-employment contributions in certain cases

Section 110 sets out the contribution requirements that self-employed contributors must meet when claiming State pension (contributory).

• Self-employed contributors must have paid at least one self-employment contribution in any contribution year before reaching pensionable age.
• All self-employment contributions due must be fully paid before the contribution conditions in section 109 can be regarded as satisfied.
• The pension is not payable for any period before all outstanding self-employment contributions have been cleared.
• Exceptions exist where only the final contribution year remains unpaid, and for claims made on or before 31 December 2009.