Under social welfare legislation, a self-employed contributor will not be regarded as satisfying the contribution conditions for State pension (contributory) unless the person has paid self-employment contributions in respect of at least one contribution year prior to reaching pension age (currently 66 years), and all self-employment contributions payable have been paid.
The Scope insurability section of my Department makes statutory decisions on the insurability of employment under the Social Welfare Acts. It deals with employers, employees and the self-employed, who may apply to have an employment or self-employment status investigated and the correct class of pay-related social insurance (PRSI) determined. Scope section also determines if a person is considered to have worked in a partnership. The person concerned should apply without delay to Scope section for a determination and provide any details necessary to assist with the determination.
After the Scope decision is made, the person is notified as to whether a partnership exists and, if so, the years covered by the partnership. A bill for consequent self-employment liabilities is issued, and once settled, Class S contributions are updated to the person’s contribution record. For State pension (contributory) qualification purposes, all self-employment contributions due should be paid prior to reaching pension age.
I hope this clarifies the position for the Deputy.
