Brendan Griffin (Kerry, Fine Gael)
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686. To ask the Minister for Employment Affairs and Social Protection if a self-employed entitlement to a contributory State pension will be calculated from the date of entry into self-employment for a person (details supplied); and if she will make a statement on the matter. [17570/21]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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As the person concerned has not yet reached pension age, their entitlement can only be assessed on the basis of a formal State pension (contributory) application under the governing eligibility conditions when they reach pension age. On receipt of a completed application at that time, the person’s self-employment record will be verified. Their pension entitlement can then be determined by a Deciding Officer, and they will be notified of the outcome.

Under current eligibility conditions, applicants must have 520 full-rate paid contributions in order to qualify for standard State pension (contributory). Calculation of an applicant’s entitlement to State pension (contributory) is based on their social insurance record from their date of entry into insurable employment until pension age, currently 66 years.

PRSI for the self-employed was introduced from 6 April 1988. Under social welfare legislation, if an applicant became a self-employed contributor on 6 April 1988, and at any time prior to that date was an employed contributor, the date on which the applicant first entered into insurance or the 6 April 1988, whichever is the more favourable to them, shall be regarded as the date of entry into insurance.

According to the records of my Department, the person concerned commenced paying self-employment (class S) contributions in the 1990/91 tax year. Since they did not pay class S social insurance on 6 April 1988 and began paying class S social insurance after this date, their date of entry must be taken from when they first entered insurable employment, the earlier date of 14 April 1976.

There is a gap in the person's social insurance record for the tax years from 1982/83 to 1989/90 inclusive. It is open to them to provide documentary evidence for these years to my Department for review of their record. The person concerned should also ensure that they have settled their self-employment liabilities in compliance with the requirements of the Office of the Revenue Commissioners in advance of reaching pension age.

I hope this clarifies the position for the Deputy.