The Farm Assist scheme was introduced in 1999 to provide income support for low income farmers. It replaced the former smallholders’ unemployment assistance payment. In line with the then existing arrangements for unemployment assistance (including smallholders) and pre-retirement allowance, the income of farm assist recipients was exempt from class S PRSI for self-employed workers. Recipients of farm assist who had previously paid class S social insurance had the option of paying voluntary contributions to maintain their social insurance record, including their entitlement to State pension contributory, provided they satisfied the qualifying conditions.
Since 1st January 2007, the exemption from class S PRSI has been removed and those receiving jobseeker’s allowance and farm assist are subject to class S PRSI as self-employed contributors on their self-employed income, provided their annual income is €5,000 or more.
Since April 1988, class S contributions are reckonable for the State Pension (contributory). A minimum of 520 paid contributions, which may be class S, are required to access the State Pension (contributory).
There has been no changes to how Class S contributions are assessed for State Pension purposes since 2016.
I hope this clarifies the matter for the Deputy.