One of the key changes to state pension that came into operation from the 1 January 2024, was the introduction of a flexible pension system. Under this system, persons from January 2024 can defer access to their state pension contributory to any age from 66 up to the age of 70, and receive an actuarially adjusted higher rate of payment. A person who continues in employment after age 66 and who has not claimed their state pension contributory is liable to pay PRSI until they either claim the state pension contributory or reach age 70, whichever is earlier.
Following a review of entitlement for the person concerned the state pension contributory has been awarded from their 66th birthday. A refund of PRSI paid from the date the person reached 66 will issue without delay.
My Department is committed to ensuring that members of the public are aware of the welfare supports and services available, and to ensuring key changes are communicated to them. Since February 2025, all active customers approaching age 66 are contacted directly by the Department 26 weeks in advance of reaching age 66. This communication provides information on pensions and on PRSI liability for those in receipt of the Bereaved Partners Contributory pension.