Yes if it's €5K+ p.a. drawdown from an ARF or vested PRSA for example.
The key post thread that I linked contains much more about this and other strategies for adding reckonable PRSI contributions/credits where needed.
But that's not what I asked.
Is he on track to qualify for a full state contributory pension at 66+?
I think that someone in his situation considering this early retirement plan might also benefit from fee based independent professional advice.