Under social welfare legislation, a self-employed contributor is regarded as satisfying the contribution conditions for State pension (contributory) where 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 are considered to have been paid.
Where outstanding self-employment contributions are paid subsequent to an applicant’s reaching pension age, State pension (contributory) will be awarded from the date on which self-employment liability is deemed as discharged.
The person concerned reached pension age on 6 September 2022. The State Pension (contributory) was awarded at the weekly rate of €248.30 plus an Increase for a Qualified Adult allowance of €160.60 from 16 September 2022, the date the self-employment liability was deemed as discharged. The person concerned was notified in writing on 23 November 2022.
I hope this clarifies the position for the Deputy.