Social Welfare Consolidation Act 2005 section 108A

Long-term carer's qualifying contribution

Section 108A introduces long-term carer's qualifying contributions, allowing people who spent significant periods providing full-time unpaid care to receive PRSI credits towards their State pension (contributory).

• A person may receive credited contributions for State pension purposes if they provided full-time care for at least 1,040 contribution weeks (20 years) while aged between 16 and pensionable age.
• During the caring period, the person must not have been engaged in insurable employment or self-employment, though limited work or training of up to 18½ hours per week is permitted.
• The scheme applies from 1 January 2024 to applicants born on or after 1 January 1958 who have reached pensionable age, or to those who reached pensionable age before that date (for caring periods completed before they reached pension age).
• The Minister may make regulations specifying what constitutes full-time care, how applications are made, and what evidence is required to support a claim.