Charlie McConalogue (Donegal, Fianna Fail)
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203. To ask the Minister for Social Protection if a self employed person (details supplied) can pay contributions up until the date of the 66th birthday to avail of the State pension (contributory); if these can be applied retrospectively; if contributions have yet to be made for a particular year; the process which must be followed to do this; and if he will make a statement on the matter. [32630/16]

Leo Varadkar (Dublin West, Fine Gael)
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In general PRSI is charged on income, including income from self-employment, where the individual is over 16 years and under pensionable age, currently 66 years.

Self-employed persons, who earn €5,000 or more in a contribution year, are liable for PRSI at the Class S rate of 4%, subject to a minimum annual payment of €500. The payment of Class S contributions entitles self-employed workers to a range of benefits including State pension (contributory).

Where the self-employed discharge their combined tax, USC and PRSI liability through Revenue’s self assessed system of collection, a single payment is made in respect of their combined liability for all complete tax years up to and including the year in which the self-employed worker reaches 65 year, including retrospective years. It is understood that, for the individual in question, PRSI has been paid for prior years, other than his 66th year.

As Revenue do not have the facility to collect a part of year PRSI liability in respect of the individual’s 66th year, payment can be made directly to my department, where the additional contributions are required to meet the 520 paid contributions condition to qualify for State pension (contributory). Payment of PRSI self-employed contributions in the 66th year should be made to Self-employment Section, Department of Social Protection, Government Buildings, Cork Road, Waterford.