One of the qualifying conditions for treatment – dental, optical and aural – benefits requires people over 21 years of age to have had at least 39 weekly PRSI contributions paid or credited in a particular tax year governing the claim. This is normally the last complete tax year before the beginning of the calendar year in which the claim is submitted.
Where a person satisfies the qualifying conditions for entitlement to treatment benefits on attaining the age of 60 years, he/she remains entitled for life thereafter. In effect, this will apply to persons retiring not more than one complete tax year before the beginning of the year in which their 60th birthday falls. Where a person ceases to be insurably employed before that, entitlement will normally lapse after a residual period of up to two years.
However, a person who retires on grounds of ill health, or who is deemed to be unemployed, may apply for disability or unemployment benefit, subject to satisfying the statutory conditions. In addition to any payments that may be due, entitlement to such benefits may also result in the award of credited contributions which can be taken into account to extend coverage for treatment benefits for further periods.
Any changes to the qualifying conditions to grant indefinite entitlement to persons who retire before reaching 60 years of age would have significant financial implications which could only be considered in a budgetary context.