The State Pension (Non-Contributory) Pension (SPNC) is a means-tested payment which takes into account income from employment and self-employment. The number of SPNC recipients at the end of 2020 was 95,465. Based on 2020 PRSI contribution data, 5,056 of these made at least one paid PRSI contribution in 2020 of which 23 made self-employed class contributions, 5,039 made non-self-employed class contributions and 6 made both self-employed and non self-employed class contributions. Under social welfare legislation any payments received by way of occupational, personal and public pensions, regardless of the person’s age, are not regarded as reckonable emoluments for PRSI purposes (i.e. no PRSI is charged on this income), and therefore the requested data on numbers who have an occupational pension and in receipt of SPNC is not available.