Peadar Tóibín
Question:535. Deputy Peadar Tóibín asked the Minister for Social Protection the steps he is taking to highlight the need for self-employed persons to pay their own PRSI (details supplied). [57345/25]
View answerTuesday, 21 October 2025
Questions (535)
Written answers
I understand that the Deputy has clarified that his question relates to instances of people who were self-employed during their working lives but did not qualify for the state pension (contributory) due to insufficient social insurance contributions.
In 1988, self-employed workers were brought into compulsory social insurance cover and, therefore, became liable to the applicable PRSI rate or minimum payment once over a certain annual income threshold. Currently, self-employed workers whose income is €5,000 or more in a contribution year, are liable to pay social insurance contributions at the class S PRSI rate of 4.2%, subject to a minimum annual payment of €650.
Once over the low annual income threshold of €5,000 and the PRSI liability has been paid, self-employed workers are attributed the annual maximum number of 52 class S contributions to their social insurance record. Such class S contributions entitle self-employed workers to over 90% of the value of all social insurance benefits available to employed contributors, including the state pension (contributory).
Registration as a self-employed person is a matter for the Revenue Commissioners. Details of to how to register as self-employed can be found on Revenue’s website, revenue.ie, which also includes information relating to the PRSI liabilities of self-employed persons. Further information in relation to class S PRSI or PRSI in general can be found on gov.ie.
I trust the above clarifies the matter for the Deputy.