Dáil Éireann Debate, Wednesday - 5 July 2017
246. Deputy Marcella Corcoran Kennedy asked the Minister for Social Protection the reason a person (details supplied) did not receive credited contributions for 2011 and 2013 to 2015, inclusive, and if she will make a statement on the matter. [31598/17]
View answerPRSI credited contributions (“credits”) are an integral part of the social insurance system. For the most part they are linked to having an underlying entitlement to a social welfare payment while temporarily detached from the labour force or having entitlement to statutory leave e.g. parental or maternity leave. The primary purpose of PRSI credits is to secure social welfare benefits and pensions of employees by covering gaps in insurance where they are not in a position to pay PRSI such as during periods of unemployment, illness, etc.
In order to qualify for credits, a person must first have entered insurable employment - he or she must have paid at least one reckonable PRSI contribution at Class A, B, C, D, E, H or P.
If, at any stage since starting work, a person has no reckonable PRSI contributions paid or credited for 2 full tax years in a row, that person cannot get credits until they return to employment and pay reckonable PRSI contributions for 26 weeks. Contributions paid at Class S, i.e. as a self-employed person, cannot be used to satisfy this condition.
The person concerned last paid a reckonable PRSI contribution in the 1997/98 tax year at PRSI Class A. She then commenced paying PRSI Class S contributions from 2003.
The person concerned was in receipt of a CA from 2007 to 2015. As there was a break in excess of 2 years between the date when she last paid a reckonable PRSI contribution and her claim for CA commenced she is not entitled to credits for the period she was in receipt of CA.
I hope this clarifies the matter for the Deputy.
