Regulations currently provide for the award of credited PRSI contributions in certain circumstances to people who were previously in insurable employment. Credited contributions may not be awarded, however, where the last paid contribution made by the person in question was in respect of self-employment, class S, regardless of the person's age or previous employment history.
It is recognised that the absence of class S credited contributions within the wider social insurance system can present difficulties in some cases. The question of providing for the award of class S credited contributions would have to have regard to the cost implications in terms of creating entitlements to benefits in the future.