Compulsory Irish PRSI contributions and UK Voluntary NICs

[ATC110]

Where simultaneous social insurance contributions are being made (compulsory in Ireland where resident and working; voluntary in the UK) , what would happen if (two different scenarios):

1)You move back to live (but not work) in the UK and maintain your job in the EU country and want to continue making UK voluntary NICs in addition to the EU country.

2) As no.1 above but you then start working in the UK also.

The objective is to maintain contributions in both countries to accrue state contributory pensions in each country.

I asked HMRC this but they could not answer.

 

[NoRegretsCoyote]

2) As no.1 above but you then start working in the UK also.

Presumably compulsory NI contributions in UK.

Voluntary PRSI (if eligible) for Ireland, no?

 

[ATC110]

Presumably compulsory NI contributions in UK.

Voluntary PRSI (if eligible) for Ireland, no?

Contributing to two EU member states simultaneously is not allowed, although the UK had no issue with this and actually required proof of employment in Ireland before allowing voluntary NICs.

Ireland implements the EU directive in that if you're insured in another member state you cannot make voluntary PRSI contributions.

Although the UK has left the EU, the pension arrangements apparently remain.

 

[ATC110]

Presumably compulsory NI contributions in UK.

Voluntary PRSI (if eligible) for Ireland, no?

To clarify the scenario, it would be self-employment in Northern Ireland and ROI, with a business address in ROI.

 

[NoRegretsCoyote]

You can read the Convention on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ireland which might be relevant. It is hard to make sense of though.

Contributing to two EU member states simultaneously is not allowed, although the UK had no issue with this and actually required proof of employment in Ireland before allowing voluntary NICs.

Yes, I'm in this situation myself. UK are allowing me voluntary NICs despite a very limited UK work history there. If at all possible compulsory in Ireland and voluntary in the UK seems to be the best deal of all.

To clarify the scenario, it would be self-employment in Northern Ireland and ROI, with a business address in ROI.

This probably needs specialist tax advice. You won't be the first person to do this, so there must be some precedent somewhere.