2029. Deputy Brian Brennan asked the Minister for Social Protection further to Parliamentary Question No. 2053 of 28 July 2026, if he plans to allow those of pension age before the 1 January 2024 to have their contributions paid after 66 used to allow them reach 520 contributions to enter into contributory pension entitlement (details supplied); and if he will make a statement on the matter. [60318/26]

In order to qualify for a State Pension (Contributory) a person must have at least 520 qualifying social insurance contributions. Qualifying contributions are contributions paid at Class A, E, F, G, H, N, or S. If a person who does not satisfy this condition, but has at least 260 qualifying contributions and at least 520 qualifying and modified (Class B, C and D) contributions combined, they can qualify for mixed insurance pro-rata pension.

A person who reaches age 66 on or after 1 January 2024 and who does not have sufficient contributions to qualify for the State Pension (Contributory) can continue to work and pay social insurance contributions in order to establish entitlement or increase their level of payment. In the case of any person who turns 66 on or after 1 January 2024 and has not been awarded a State Pension (Contributory), weekly employment earnings of €38 or greater continue to attract a Class A PRSI liability until the person draws down a State Pension (Contributory) or reaches 70 years of age - which ever is the sooner.

This applies only to those who turned 66 on or after 1 January 2024. In the case of a person who turned 66 prior to that date, PRSI is not payable on any earnings once a person reaches 66 years of age and it is not possible to pay additional PRSI contributions in order to establish an entitlement to a State Pension (Contributory) once a person turns 66. As with other legislative changes, this measure was designed to be prospective and apply to those who reached on or 66 after the commencement of the provision. There are no plans to amend the legislation to allow for the payment of social insurance contributions beyond the age of 66 in the case of those who turned 66 prior to 1 January 2024. Any such move could create a PRSI liability for those who are already over age 66 and not entitled to a State Pension (Contributory).

Where a person does not satisfy the conditions to qualify for the State Pension (Contributory) or qualifies for less than the maximum rate, they may instead qualify for the means-tested non-contributory pension with a maximum payment equivalent to over 96% of the contributory rate.

I trust this clarifies the matter for the Deputy.