Contribution conditions
You must have paid Class A, E, P, H or S social insurance contributions.
The amount of social insurance you need depends on your age.

(1) Aged under 21

If you are aged under 21, you may qualify if you have paid at least 39 contributions at any time.

(2) Aged 21-28

Between these ages you may qualify if you have paid at least 39 contributions and

At least 39 paid or credited in the governing contribution year (2021 is the governing contribution year for claims made in 2023) or
26 paid contributions in each of the second and third last contribution years.

For claims made in 2023, the second last contribution year is 2021 and the third last contribution year is 2020.

(3) Aged 29-65

From the age of 29 onwards, you must have at least 260 paid contributions and

At least 39 paid or credited contributions in the governing contribution year (2021 is the governing contribution year for claims made in 2023)

or

26 paid contributions in each of the second and third last contribution years.

For claims made in 2023, the second last contribution year is 2021 and the third last contribution year is 2020.
(4) Aged 66 and over

There are special rules for people aged 66 and over. To qualify, you must have:

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. (For example, if you were 66 in 2015, the relevant tax year is 2013.)

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. (For example, if you were 66 in 2015, the relevant tax year is 2013.)