Key Post PRSI and planning retirement

52 Class S PRSI Contributions disregarded as I worked for one day as movie extra – Class A

I have been a stay at home mother and my only income is some dividend income >€5,000, from which PRSI is deducted at 4% Class S and this PRSI contribution qualifies me for the Contributory State Pension. However in 2023, I worked one long day as a movie extra in Cork and earned about €152 from which PRSI was deducted but as Class A.​

Recently I noticed that my 52 weeks Class S contributions have been disregarded for 2023 and when I rang the Department of Social Welfare, I was told that because I have a Class A contribution that my Class S contribution were disregarded for pension entitlement purposes as the Class A income was considered my main income, however this leaves me with only 1 week rather than 52 weeks contributions for 2023.

The only suggestion that I was given was that I could make a voluntary PRSI contribution of €500. This seems very unfair.

In addition with my children now grown up and wanted to get back into some part-time work but unless I work 52 weeks a year, this rule would prevent me from working casually.

Any advice?

@Revington

You could try signing on for class A Jobseekers credits.

You can be in both the class S and class A systems at the same time.

Then if you take up employment, you can restart your Jobseekers credits after each period of employment ends.

This will ensure that you get 52 reckonable contributions each year. (a mix of paid and Jobseekers credits)

You are allowed a maximum of 1040 credits.
You are probably entitled to carers credits.
Only up to 520 of your maximum credits can be Jobseekers credits, so you need to be mindful that you could run out of useful Jobseekers credits.

Another method of preventing your Class S contributions from converting to non Reckonable contributions is to have some earned self employment each year.

This could be any small amount.

For instance you could do a small job for a friend or family member in return for payment. Then submit this as earned self employment in your tax return.