Keira Keogh (Mayo, Fine Gael)
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991. To ask the Minister for Employment Affairs and Social Protection if a person, who has reached the age of 70, and is retired, must pay PRSI; and if he will make a statement on the matter. [10617/25]

Dara Calleary (Mayo, Fianna Fail)
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With effect from 1 January 2024, the upper age limit for general exemption from PRSI was changed from age 66 to age 70. This applies to the employee, the employer and the self-employed PRSI liability.

This change applies to all persons who are employees or self-employed with the exception of the following main categories:

• people who have already been awarded the State Pension (Contributory)
• people who had already reached 66 years of age by 1 January 2024 (born before 1 January 1958)