Does that not depend on the terms & conditions of the individual's contract?No pension contributions, as you are not working.
Fair enough but in my experience people often ask questions on AAM that could easily be answered by referring to the terms & conditions of the relevant legal agreement so I always err on the side of caution and mention this possibility.Assumed question would not have been posted if T+Cs stated pension contribs were paid during long periods of absence.
But it may be possible to make voluntary PRSI contributions in such circumstances.Since there is no income during the period of unpaid parental leave there is no PRSI (ER/EE) contribution.
Unpaid Leave
Parental leave is unpaid leave.
This unpaid leave is not reckonable for pension purposes, however, it is reckonable for incremental purposes; ie your increment date is not affected by your period(s) of parental leave.
It does not constitute a break in service for PRSI purposes.
For further information, please refer to DES Circular 01/99 - Parental Leave and the more recent Parental Leave amendment stated in Circular 16/00.
But presumably there are still no EE/ER PRSI contributions being made ignoring the possibility of voluntary contributions?It does not constitute a break in service for PRSI purposes.
What happens if I am not paying PRSI contributions?
During any period in which you are not in paid employment or in
self-employment, you will not be paying PRSI contributions and so
your benefit entitlements may be reduced. In certain circumstances,
however, you may receive PRSI credits. These credits ensure that
your social insurance record remains unbroken and may help you to
qualify for social welfare pensions or benefits in the future. Credits
are automatically given when you are entitled to
■ Unemployment Benefit
■ Disability Benefit
■ Maternity Benefit (employees only)
■ Adoptive Benefit (employees only)
■ Health & Safety Benefit
■ Invalidity Pension
■ Retirement Pension
You may be eligible for credits if you are getting Unemployment
Assistance, Pre-Retirement Allowance, Injury Benefit, Carer’s
A Guide on Pension Provision for Women
Allowance, Carer’s Benefit or while participating in certain courses.
Credits are usually awarded at the same rate as you last paid PRSI
contributions.
You may be eligible for Pre-Retirement Credits if you are retired from
the workforce, are no longer actively looking for work and are aged
55 or over. Full details of credited contributions are given in leaflet
SW12 available from the Department of Social and Family Affairs.
If you are an employee and are in receipt of Maternity Benefit from
the State, then you will be automatically awarded credits during
that period. Please note that credits are only awarded for the period
of statutory maternity leave, i.e., 18 weeks. If you avail of unpaid
maternity leave immediately following your paid leave, you will be
entitled to receive a ‘PRSI credit’ in respect of each week taken, up
to a maximum of 8 weeks. Full details are given in leaflet SW11
available from the Department of Social and Family Affairs.
If you take Parental Leave, then you may be entitled to 14 weeks of
PRSI credits.
We use cookies and similar technologies for the following purposes:
Do you accept cookies and these technologies?
We use cookies and similar technologies for the following purposes:
Do you accept cookies and these technologies?