Social Welfare Consolidation Act 2005 section 33

Exceptions and credits

Section 33 empowers the Minister to make regulations that either excuse people from paying social insurance contributions or credit them with contributions even when none were actually paid.

• Regulations may create exemptions from the requirement to pay PRSI contributions during specified periods.
• Contributions may be credited to insured persons for designated periods, even where no actual payments were made.
• Credited contributions can cover the gap between the start of the contribution year before a person became insured and when their insurance actually began.
• Periods when someone becomes or ceases to be a homemaker can also qualify for credited contributions.