Social Welfare Consolidation Act 2005 section 25

Voluntary contributions by former employed contributors

Section 25 sets out how much voluntary contributors must pay each year, what benefits they cannot claim, and how their contributions are credited.

• Annual contributions are calculated as a percentage of the previous year's reckonable income or a minimum amount, whichever is greater – either 2.6% (minimum €250) or 6.6% (minimum €500) depending on the contributor's previous employment status.
• People under State pension age, or those born on or after 1 January 1958 who are over pension age but under 70 and not yet receiving State pension (contributory), may pay voluntary contributions.
• Voluntary contributors cannot claim illness benefit, jobseeker's benefit, jobseeker's pay-related benefit, maternity benefit, invalidity pension or treatment benefit, though exceptions may be prescribed.
• Contributions paid for a full year are credited across all 52 contribution weeks; contributions for shorter periods are credited to the weeks within that period.