Contributory pension

With your 356 full rate paid contributions, you will qualify for a pro rata pension.

If you managed to get to 520 full rate paid you would get a larger pension calculated using a combination of Yearly average and total contributions. You could get 52 class S for this year if you start an ARF and make a 5k drawdown. You could do the same for 2026 and 2027. This would bring you to a total of 512. You would need an extra 8 contributions in 2028 to reach your target.

You would need to deferr your COAP until early 2028.

You need to work out what level of pro rata pension you would get and compare this with the higher pension you would achieve with 520 full rate paid contributions.

You also need to take into account how much pension payments you would lose as a result of deferral.

It would very likely be advantageous for you if you reach 520 full rate paid contributions before you claim your COAP.


If income tax on ARF drawdowns is a problem you could procede as follows...

Drawdown 5k this year. Then reduce your drawdowns to a lower level. You could then pay voluntary Prsi contributions based on your class S contributions in 2026, 2027 and 2028. This would cost you 650 euro per year.

Thank you S class for your response. You have been very helpful. How do I calculate the level of pro rata pension I would receive

The calculation formula is here


There is more information on pro rata compared to a larger COAP if you achieve 520 full rate paid level here.

Yes, that's correct. You get no Reckonable class S contributions if you drawdown less than 5k.

You can apply for a refund of the cost of your class S deductions when you have less than 5k drawdowns. You could backdate your claim. I'm not sure how many years backdated are allowed. You could contact DSP and enquire about this.

There is more information here about Prsi contributions after age 66 and how the COAP calculation is done for Yearly average and total contributions.


In 2028 the remaining 8 contributions you need to reach 520 full rate will be counted for both YA and TC calculations. You do not need to defer until the end of 2028. The extra year in the YA calculation will not change anything. With 520 paid contributions you will still have a yearly average over 10.

You could apply to start your COAP 8 weeks into 2028. You should include in your application that you will be paying voluntary contributions for 2028.

S class said:

Yes, that's correct. You get no Reckonable class S contributions if you drawdown less than 5k.

You can apply for a refund of the cost of your class S deductions when you have less than 5k drawdowns. You could backdate your claim. I'm not sure how many years backdated are allowed. You could contact DSP and enquire about this.

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I think that she could also apply to top-up her Class S contributions in respect of the 3 years when she drew from her ARF? (This would be done by submitting a VC1 Form and she can go back for up to 5 years). That way, the top up would only cost her a max of €500 a year, rather than €650.

Probably worth a try in any case. If they say "no" she's no worse off!

Marsupial said:

I think that she could also apply to top-up her Class S contributions in respect of the 3 years when she drew from her ARF?

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Great idea @Marsupial
If this works she could also avoid the need to defer.
If she managed to go back 5 years she might even get up to YA 14.5 +

Thank you both. I will submit the VC1 form and see how I get on

If someone has, say, 7 years to retire (62 to 69) and draws 5k from an ARF for 1 year, so gaining 52 S contributions, can they then use Voluntary Contributions over the remaining 6 years to help towards qualifying for COAP/pro-rata COAP? (ie gaining an extra 364 S Class over the 7 years ; [52 paid + 52x6 VC]).

Is there a limit on how many VCs can be used contribute to COAP/pro-rata COAP?

My understanding is that voluntary contributions an only be bought for 5 years in total

Yes you could do this.

It would cost 650 euro per year.

The only problem you might run into, is if you were a class B or D worker with less than 260 full rate paid contributions.
There is a limit of 260 voluntary contributions allowed to make the 520 full rate paid contributions level in order to qualify for a pension calculated using the Yearly average and Total contributions methods.

If you are in this situation you would need to get up to the 260 full rate paid contributions level using your ARF before starting voluntary contributions.

Thanks S Class.

The qualifying conditions for a pro-rata COAP are...

Rules to get a pro-rata pension​

If you reach pension age on or after 6 April 2012 and you have a mixed insurance record, you can get a pro-rata pension if you meet the following conditions:

• You have a minimum of 520 PRSI contributions (full-rate and modified-rate)
• You have at least 260 full-rate paid contributions since your entry into insurance

Looks like VC for 6yrs in this case is not enough - it'll have to be 5k for 5 yrs from an ARF + 2 years VC's to cover the available 7 years until age 70.

redstar said:

Looks like VC for 6yrs in this case is not enough - it'll have to be 5k for 5 yrs from an ARF + 2 years VC's to cover the available 7 years until age 70.

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If you currently have no full rate paid contributions you will need 5 years of ARF drawdowns.

Are you unable to reach the 520 full rate paid contributions before age 70 ?

If this is the case you will achieve the same level of pro rata pension if you get at least 1 class A paid contribution and then also sign on for Jobseekers credits. Jobseekers credits are available up to age 66.

You can get Jobseekers credits alongside your ARF class S contributions.

Cover 2 years immediately after you retire with JB credits.
Then fill 5 calendar years before age 70 with ARF drawdowns.

There might be no need to pay for voluntary contributions.

You can also get a pro rata pension after 260 full rate contributions or 5 years, and have a smaller pension - but 2 years earlier.
You should look at the calculations for break even in money terms and decide based on your own circumstances. You may also save a little on PRSI payments on ARF.
I think a rough calculation would be age 75 for break even, if you wait