Foreign social insurance contributions - Crowe Ireland

Returning to Ireland – Foreign social insurance contributions

Here's what you need to know about returning to Ireland.

29/12/2018
Foreign social insurance contributions - Crowe Ireland
Tax is always a major concern for ex-pats thinking of returning to Ireland. In a special holiday season series, our tax department are sharing some of the common questions that we are frequently asked from people who are looking to return home.
 
Question: I paid social insurance contributions while living and working abroad. Will these contributions count towards qualifying for my Irish state pension?
 
In order to qualify for the full Irish State pension, a minimum number of PRSI contributions must have been paid in Ireland. While you were abroad, you would more than likely have stopped making PRSI contributions unless you opted to make voluntary contributions, subject to meeting the required conditions.
 
Depending on where you worked, it may be possible to include social insurance contributions paid abroad with your Irish contributions to help you qualify for the full State pension in Ireland. Each country in the EU has its own social security laws, however EU rules coordinate national systems to ensure that people moving to other EU countries do not lose security cover. They can also amalgamate their contributions from member states when applying for a pension.
 
Ireland also has bi-lateral agreements with a number of countries including the USA, Canada, Australia and New Zealand to name but a few, such that contributions paid in these countries can be added to your Irish social insurance contributions.
 
With Brexit looming, even if the UK exits the EU, it’s likely that measures will be put in place to ensure continuity in this area.
 
If you have any questions about returning to Ireland or any other personal tax issues, please contact a member of our tax team.

Contact us:

Grayson Buckley, Partner, Tax - Crowe Ireland
Grayson Buckley
Partner, Tax
John Byrne, Partner, Tax - Crowe Ireland
John Byrne
Partner, Tax
Lisa Kinsella, Partner, Tax - Crowe Ireland
Lisa Kinsella
Partner, Tax
Andrew Whitty, Partner, Tax - Crowe Ireland
Andrew Whitty
Partner, Tax