My Department has not received a request for a refund of PRSI contributions that have been overpaid by the client's recently deceased partner. With regard to PRSI refunds generally, it should be noted that refunds in respect of a deceased client are made, through the legal representative dealing with the estate, to the estate of the deceased and not to the spouse/partner of the client.
In terms of eligibility for a State Pension, the social welfare system provides for a number of benefits and assistance payments payable to widows and widowers on the death of a spouse. These include Widow's and Widower's Pensions (contributory and non-contributory), Widowed Parent Grants and some payments under occupational injuries provisions. Currently, two Widows Pensions can be payable based on one person's PRSI contributions i.e. where a person married, divorced and subsequently re-married. On death, both the surviving spouse and the surviving former spouse can claim a Widow's/Widower's pension. In order to qualify for these payments, the survivor must have been married.