It is a common complaint for many Irish citizens that they don’t get enough in return for the taxes they pay. While this may or may not be true, many do not claim all of the benefits they are entitled to as a taxpayer. In this blog post, we will have a look at some benefits you are entitled to when you are making PRSI contributions.
If you earn more than €352 per week you will be paying PRSI tax of 4% employee PRSI contribution and your employer will also be making a further contribution on your behalf.
Individuals who earn less than €352 will not pay any employee PRSI contribution. This does not mean that you are not getting a contribution. You are still covered by Class A social insurance. Your employer will be paying social insurance contributions on your behalf.
Qualified individuals will be entitled to certain treatments/services completely free or at a reduced cost in the following areas:
- Dental
- Optical
- Hearing aids
These benefits will only be available from suppliers that have a contract with the Department of Social Protection.
Dental Benefits
| Free oral examination – once every calendar year |
| €42 towards a scale or polish – if the cost is greater than €42 then you pay the balance up to a max of €15 |
| A part subsidised ‘Periodontal Treatment’ (this treatment is to thoroughly clean the pockets around teeth and prevent damage to surrounding bone) |
Optical Benefits
| Free eyesight test every 2nd calendar year (Excludes VDUs and driving license eye tests) |
| A free pair of reading, distance, bifocal, varifocal glasses or contact lenses (provided basic frames are chosen). A cap of €42 applies to more expense frames. |
| Contact lenses if needed on medical grounds up to a max of €500 of the cost of each medical lens |
Hearing Aids
| The full cost of hearing aids up to €500 ( or €1,000 for a pair) once every 4th calendar year |
Who qualifies?
The first condition to qualify for these benefits is that you have to be in one of the following PRSI classes – A, E, P, H or S.
| PRSI Class | description |
|---|---|
| A | People in industrial, commercial and service-type employment who are employed under a contract of service. This is the most common class that covers most employees |
| E | Ministers of religion employed by the Church of Ireland Representative Body |
| P | Self employed sharefishermen or sharefisherwomen |
| H | NCOs and enlisted personnel of the Defence Forces |
| S | Self-employed people, including certain company directors |
Secondly you have to have met the minimum number of PRSI contributions – these differ depending on your age:
Age: Under 21 Years Old
- 39 contributions made at any time.
Age: 21-24 Years Old
Between 21 and 24 you may qualify if you have paid at least 39 contributions and
- At least 39 paid or credited in the governing year (2020 is the governing contribution year for claims made in 2022) or:
- 26 contributions in each of the second and third last contribution years. (For claims made in 2022, the second last year is 2020 and third last year is 2019.
Age: 25-65 Years Old
From the age of 25 you may qualify if you have paid at least 260 contributions and
- At least 39 paid or credited in the governing year (2020 is the governing contribution year for claims made in 2022) or:
- 26 contributions in each of the second and third last contribution years. (For claims made in 2022, the second last year is 2020 and the third last year is 2019.
Age: 66 and over
For individuals aged 66 and over you must have made:
- 260 PRSI contributions paid at any time and 39 paid or credited contributions in the relevant tax year or the year immediately before it. The relevant tax year is the second last completed tax year before reaching 66 years of age.
OR
- 260 PRSI contributions paid at any time and 26 paid contributions in both the relevant tax year and the year immediately before it. The relevant tax year is the second last completed tax year before reaching 66 years of age.
Dependents may also qualify under your social insurance if they have not met the required contribution numbers.
How to check if you are eligible for benefits
- When you go to your local dentist, optician etc you will be able to provide them with your PPS number and they will be able to check for you.
- You can access a summary statement of your social insurance record on services.mywelfare.ie – this will include the number of contributions you have made and any credits you have received. (You first need to set up a MyGovID account).