Becoming a voluntary contributor

Voluntary contributions can help maintain your social insurance record and help you to qualify for social insurance payments in the future.

You can choose to make voluntary contributions if you are no longer self-employed or if you continue to be self-employed but your income is below the limit for Class S contributions (currently €5,000). To become a voluntary contributor you must have at least 260 contributions paid at Class S. (The contribution requirement will increase to 520 contributions by 2015.)

You must apply to become a voluntary contributor within 12 months of the end of the tax year in which you last paid a contribution. So if you last paid a contribution in 2011 you must apply before the end of 2012.

If you have paid PRSI at Class S you pay a special flat rate of €253 per year. If you are paying social insurance contributions at this rate you may be entitled to the following payments:

• State Pension (Contributory)
• Widow’s, Widower’s or Surviving Civil Partner's (Contributory) Pension
• Guardian’s Payment (Contributory)
• Bereavement Grant

To become a voluntary contributor you must download and complete application form VC 1 (pdf). You can also get this form from your Social Welfare Local Office.

You can find out more about voluntary contributions from the Department of Social Protection.