Social Welfare Consolidation Act 2005 section 24

Voluntary contributors

Section 24 sets out who can become a voluntary contributor to the social insurance system and the conditions that apply.

• Workers who stop employment or self-employment (other than due to reaching pension age or being awarded the State pension contributory) may apply to continue paying PRSI voluntarily, provided they have at least 520 qualifying contribution weeks.
• The 520-week requirement was phased in gradually: 260 weeks applied before April 2013, rising to 364 weeks (2013/14), then 468 weeks (2014/15), before reaching 520 weeks from April 2015 onwards.
• Occupational injuries insurance is ignored when assessing eligibility for voluntary contributions and does not affect the contribution rate payable.
• Voluntary contributor status automatically ends if the person returns to employment or self-employment as a compulsory contributor.