1. Information Services Department of Social Protection Gráinne McDonnell Linda Kennedy

2. Main Classes of PRSI CLASS A -Employees in the Private Sector earning €38 or more per week -Public/Civil Servants recruited on/after 6 th April 1995 CLASS B/D -Employees Permanent & Pensionable in the public/civil service before 6 th April 1995 CLASS S -Self Employed Class M - Occupational Pension

3. Benefits Covered Under PRSI Class A All Benefits Class B/Class D Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension Guardian’s Payment (Contributory) Occupational Injuries Benefit (limited under Class B) Carer’s Benefit Class S State Pension (Contributory) Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension Guardian Payment (Contributory) Maternity Benefit Adoptive Benefit Class M Occupational Pension

4. Social Insurance Schemes Jobseekers Benefit Illness Benefit Maternity Benefit Adoptive Benefit Health and Safety Benefit Occupational Injuries Benefit Treatment Benefit Carer’s Benefit Invalidity Pension State Pension (Contributory) Widow/Widower’s/Surviving Civil Partners (Contributory) Pension Guardian’s Payment (Contributory)

5. Social Assistance Schemes Jobseekers Allowance Disability Allowance Blind Person’s Pension Farm Assist One Parent Family Payment Family Income Supplement Carer’s Allowance Guardian’s Payment (Non Contributory) State Pension (Non Contributory) Widow’s/Widower’s/Surviving Civil Partners (Non Contributory) Pension Supplementary Welfare Allowance

6. Credited Contributions You can qualify for credits only if you: have worked and have at least 1 PRSI paid contribution at PRSI Class A, B, C, D, E or H and have paid or credited contributions in either of the last two complete income tax years. Credits are awarded at your last Paid PRSI contribution. You can get credits for: Periods of unemployment Periods of illness Periods in receipt of certain social welfare benefit e.g. Carer’s Benefit

7. Voluntary Contributions To become a voluntary contributor you must: have paid at least 520 weeks PRSI apply within 12 months of the end of the contribution year during which you last paid PRSI or you were awarded a credit The rate you pay is based on the rate of the last PRSI contribution paid or credited by you. Class A – 6.6 % Class B/D – 2.6% Class S - €500 The amount of voluntary contribution you pay in any contribution year is a percentage of your reckonable income in the previous tax year, subject to a minimum charge.

8. Unemployment Payments be unemployed Be under 66 years of age Have enough social insurance (PRSI) contributions or satisfy a means test Be capable of work Be available for and genuinely seeking work Have had a substantial loss of employment i.e be unemployed for 4 days out of every 7 days

9. Jobseekers Benefit At least 104 weeks PRSI paid since you first started work and Have 39 weeks PRSI paid or credited in the relevant tax year (a minimum of 13 weeks must be paid contributions*) or Have 26 weeks PRSI paid in the relevant tax year and 26 weeks PRSI paid in the tax year immediately before the relevant tax year. * If you do not have 13 paid contributions in the relevant tax year, you must have paid 13 contributions in any of the following years: - The 2 tax years before the relevant tax year - The last complete tax year - The current tax year

10. Relevant Tax Year Claims made for short term benefits: Made in yearRelevant tax year 20162014 20172015 The Relevant Tax Year is the 2nd last complete tax year before the year in which you claim.

11. Illness Benefit Illness Benefit is paid if you are unable to work because you are sick or ill. You must apply within 7days by sending a weekly medical certificate from your doctor. (MC1 Cert) At least 104 weeks PRSI paid since you first started work and Have 39 weeks PRSI paid or credited in the relevant tax year (a minimum of 13 weeks must be paid contributions*) or Have 26 weeks PRSI paid in the relevant tax year and 26 weeks PRSI paid in the tax year immediately before the relevant tax year. *Note: No payment will be issued for the first 6days of illness. This is known as a waiting period.

12. Invalidity Pension Main Conditions Permanently incapable of work because of illness or incapacity satisfy the PRSI contribution conditions PRSI Contribution Conditions 260 weeks PRSI paid 48 weeks PRSI paid or credited in the last complete tax year before you apply Classes A, E & H count

13. Rates of Payment 2016 Personal Rate Qualified Adult Rate per week €193.50€138.10 Claimant eligible for State Pension Contributory at 66yrs. Qualified Adult may apply for State Pension Contributory / State Pension Non-Contributory at 66yrs in their own right.

14. Disablement Benefit Disablement Benefit can be paid, if as a result of an occupational disease/accident you suffer a loss of physical or mental faculty Classes A, B, D, J & M count Payment depends on the degree of disablement as medically assessed For assessments up to 19% a lump sum is normally paid For assessments of 20% upwards a pension is payable

15. Carer’s Support Payments Carer's Allowance is a means tested payment to people on low incomes who are looking after a person who needs support because of age, disability or illness Carer's Benefit is a PRSI based payment made to insured people who leave the workforce to care for a person(s) in need of full-time care and attention Carer's Support Grant is an annual payment made to carer’s.

16. Treatment Benefit Treatment Benefit is an insurance based scheme which may qualify a person or his/her dependent spouse for: Dental Benefit (Examination Only) Optical Benefit (Examination Only) Contact Lenses Hearing Aids

17. Widows / Widowers / Surviving Civil Partner’s Contributory Pension 260 weeks PRSI paid and yearly average of 39 weeks PRSI paid or credited over the 3 or 5 tax years before reaching 66 or before death of spouse if earlier or a yearly average of 24 contributions since starting work up to the end of the tax year before reaching pension age or the date your spouse died, to get the minimum rate or a yearly average of 48 contributions since starting work up to the end of the tax year before reaching pension age or the date your spouse died, to get the maximum rate Can use either your own or your late spouse’s record

18. Rates of Payment 2016 Personal Rate Under 66yrs Personal Rate Over 66yrs ContributionsRate per week 48 or over€193.50€233.30 36 – 47€190.70€228.70 24 – 35€188.00€223.30

19. Change of Status ‘Credits’ This affects a person who previously worked and paid PRSI at a modified rate and goes on to find new employment where Class A cons. are paid These ‘credits’ are given for the income tax year in which you start paying Class A and the previous Tax Year.

20. To Request your PRSI Record Write to : PRSI Records, Department of Social Protection, McCarter’s Road, Ardarvan, Buncrana, Co. Donegal Call : 1890 690 690 Log on to: www.welfare.ie Quote: PPSN, Old insurance number (used prior to 1979), Name, Address, Date of Birth, Mothers maiden name

21. To Request your PRSI Record

24. State Pension Contributory To qualify you must have: started paying insurance before reaching age 56 at least 520 PAID full rate employment contributions have a certain average number of contributions over the years since you first started to pay

25. State Pension Contributory and a yearly average of at least 48 contributions paid and or credited from 1979 to the end of the tax year before you reach age 66 – to qualify for the maximum rate or a yearly average of at least 10 full rate contributions paid and/or credited from 1953 (or the time you entered insurable employment, if later) to the end of the tax year before you reach age 66 - to qualify for the minimum rate

26. Pension Calculation Total Reckonable Contributions Divided by number of years of working life = yearly average

27. State Pension Contributory EXAMPLE John reaches 66 on 27/4/16. His date of entry into insurable employment is 25/7/68. He has a total of 1,358 full rate paid & credited contributions over a 48 year period. 2016 – 1968 = 48years Total of Full Rate Contributions & Credits are 1,358 1,358 divided by 48 = 28 yearly average Yearly average band 20-29 €198.60p/w

28. Rates of Payment 2016 Personal RateQualified Adult 65 or under Qualified Adult over 66 ContributionsRate per week 48 or over€233.30€155.50€209.00 40 - 47€228.70€147.90€198.60 30 - 39€209.70€140.80€188.40 20 - 29€198.60€131.70€177.30 15 - 19€152.00€101.30€135.70 10 - 14€93.20€61.80€84.10

29. Mixed Insurance Pro Rata Pension To qualify you must: Be 66 years of age have started paying social insurance before reaching 56 have at least 260 full rate employment contributions paid

30. Mixed Insurance Pro Rata Pension EXAMPLE This person has 260 full rate contributions and 2,080 modified rate contributions over a 48 year period. This gives a yearly average of 48 which would qualify person to maximum rate The Pro-rata Pension is calculated as follows: Personal rate €233.30 x 260= €25.92 2340 Personal rate plus Increase for a Qualified Adult under 66 €383.80 x 260= €43.20 2340

31. Extra Benefits Free Travel Household Benefits Package - Electricity or Natural Gas Allowance - Free TV License Living Alone Increase Fuel Allowance

32. Contact Details LoCall Information Line 1890 66 22 44 071 919 3313 Log on to:www.welfare.iewww.welfare.ie