Social Welfare Consolidation Act 2005 section 35

Return of contributions where entry into insurance occurs after specified age

Section 35 provides for refunds of PRSI contributions to contributors who entered the social insurance system too late in life to qualify for the State Pension (Contributory) or State Pension (Transition).

• Contributors who first entered PRSI insurance after specified age thresholds may claim a refund of contributions paid towards State Pension (Contributory), as they cannot accumulate sufficient contributions to qualify.
• The age threshold for employed contributors and certain voluntary contributors is generally 56 years, though transitional rules apply to those who reached certain ages before specific dates going back to 1974.
• Self-employed contributors who entered insurance after age 56, including those already aged 56 when self-employment PRSI began in April 1988, may also claim refunds of contributions paid towards State Pension (Contributory).
• Similar refund provisions apply to contributors who entered insurance after age 55 in respect of contributions paid towards the now-abolished State Pension (Transition).