Social Welfare Consolidation Act 2005 section 59

Conditions for receipt

Section 59 sets out the PRSI contribution requirements that must be met to qualify for adoptive benefit, with separate criteria for employed and self-employed contributors.

• Employed contributors must have at least 39 qualifying contributions since first entering insurance, plus additional recent contributions in specified contribution years.
• The recent contribution requirement can be satisfied by having 39 contributions in the second last contribution year, or 26 contributions in each of the second last and third last years.
• Self-employed contributors must have at least 52 qualifying contributions in either the second last or third last complete contribution year before the benefit year.
• Contributors who have moved between employment and self-employment may use the contribution conditions from either category to establish entitlement.