Rules
To qualify for a
credit you must have worked and paid at least one PRSI contribution at PRSI Class A, B, C, D, E, or H and have paid or credited contributions in either of the last two completed tax years. For example, if you are applying for credits in 2013 you must have paid or credited contributions in either 2012 or 2011. If there is a gap of more than
two completed tax years you must work and pay contributions for a further 26 weeks before you qualify for credited contributions.
Credits are usually awarded at the same rate as your last paid PRSI contribution. Your credit will only help you to qualify for the social insurance payments appropriate to your PRSI class. For example, if your last paid PRSI contribution was Class A your credits will be for Class A. If however, your last PRSI contribution was at Class B your credits will be for Class B. More information is available about
social insurance classes and the social welfare payments for each class.