Social Welfare Consolidation Act 2005
Voluntary contributions by former employed contributors.
[1993 s22(1)]
25.—(1) F226[(a) a contribution (in this Act referred to as a ‘voluntary contribution’), in the case of—
(i) a person who becomes a voluntary contributor by virtue of section 24(1)(a) and who is under pensionable age, or
(ii) a person born on or after 1 January 1958 who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),
shall be payable in each contribution year, at the time or times and in the manner that the Minister shall prescribe, at a percentage rate, as set out in paragraph (b), of the amount of the reckonable income (if any) of the contributor in the preceding contribution year or in an amount (‘minimum annual amount’), as set out in paragraph (b), whichever is the greater.]
[1993 s22(1)]
(b) (i) In the case of a voluntary contributor who, immediately before ceasing to be an employed contributor, was employed in employment in respect of which the employment contributions payable are not reckonable for the purposes of F227[State pension (contributory)], the percentage rate shall be 2.6 per cent and the minimum annual amount shall be F228[€250].
[1993 s22(1)]
(ii) In the case of a voluntary contributor who, immediately before ceasing to be an employed contributor, was employed in employment in respect of which the employment contributions payable are reckonable for the purposes of F227[State pension (contributory)], the percentage rate shall be 6.6 per cent and the minimum annual amount shall be F229[€500].
[1993 s22(1)]
(iii) F230[…]
[1993 s22(1)]
(c) F231[…]
[1993 s22(1); 2001 s36 & Sch E]
(d) “Reckonable income” for the purposes of this subsection means, subject to regulations, income derived from any employment, including any trade, business, profession, office or vocation.
[1993 s22(2)]
(2) F232[…]
[1993 s22(3); 1999 s19 & Sch E]
(3) F232[…]
[1993 s22(4); 1999 s19 & Sch E]
(4) Notwithstanding any other provision of this Act, but subject to subsection (5), a voluntary contributor shall not be entitled to F233[illness benefit], F234[jobseeker’s benefit], F235[jobseeker’s pay-related benefit,] maternity benefit, invalidity pension or treatment benefit and, where any voluntary contributions paid by the voluntary contributor are at the percentage rate for the time being payable under subsection (1)(b)(i), they shall be disregarded in determining whether the contribution conditions for F227[State pension (contributory)], F236[State pension (transition)] or bereavement grant are satisfied.
[1993 s22(5)]
(5) Notwithstanding subsection (4), any benefit mentioned in that subsection may be granted to a voluntary contributor in the circumstances and subject to the limitations that may be prescribed.
[1993 s22(6)]
(6) A voluntary contribution paid under subsection (1)(a) shall be regarded, where the contribution relates to a full contribution year, as having been paid for each contribution week in that contribution year or, where the contribution relates to a shorter period, as having been paid for each contribution week in that period.
Annotations
Amendments:
F226
Substituted (1.01.2024) by Social Welfare (Miscellaneous Provisions) Act 2023 (37/2023), s. 34, commenced as per s. 1(3).
F227
Substituted (29.09.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4(1) and sch. 1 item 1, S.I. No. 334 of 2006.
F228
Substituted (1.01.2013) by Social Welfare Act 2012 (43/2012), s. 11(1)(a)(i), commenced as per subs. (3).
F229
Substituted (1.01.2013) by Social Welfare Act 2012 (43/2012), s. 11(1)(a)(ii), commenced as per subs. (3).
F230
Deleted (1.01.2013) by Social Welfare Act 2012 (43/2012), s. 11(1)(a)(iii), commenced as per subs. (3).
F231
Deleted (1.01.2011) by Social Welfare Act 2010 (34/2010), s. 11(1)(c)(ii), commenced as per subs. (2).
F232
Deleted (1.01.2013) by Social Welfare Act 2012 (43/2012), s. 11(1)(b), commenced as per subs. (3).
F233
Substituted (2.10.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4(1) and sch. 1 item 15, S.I. No. 334 of 2006.
F234
Substituted (5.10.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4(1) and sch. 1 item 6, S.I. No. 334 of 2006.
F235
Inserted (31.03.2025) by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 14 and sch. ref. 3, S.I. No. 499 of 2024.
F236
Substituted (28.09.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4(1) and sch. 1 item 3, S.I. No. 334 of 2006.
Editorial Notes:
E167
Power pursuant to subs. (1)(d) (1.01.2024) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Employment Contributions - Miscellaneous Amendments) Regulations 2024 (S.I. No. 34 of 2024), art. 3(a)—which substituted Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 31—in effect as per art. 2.
E168
Power pursuant to subs. (1)(a) exercised (06.02.2017) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Voluntary Contributions) Regulations 2017 (S.I. No 38 of 2017), arts. 7 and 8—which amended Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 33, substituted art. 34, and inserted art. 34A—in effect as per art. 3.
E169
Power pursuant to subs. (5) exercised (3.08.2016) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Paternity Benefit) Regulations 2016 (S.I. No. 443 of 2016), art. 3 and sch. item 1, which amended Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 37.
E170
Power pursuant to statutory precursor of subs. (1)(a) exercised (1.11.1996) by Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 33, in effect as per art. 2; continued in force (1.12.2005) by s. 362(2) as if made under this Act.
E171
Power pursuant to statutory precursor of subs. (5) exercised (1.11.1996) by Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 37, in effect as per art. 2; continued in force (1.12.2005) by s. 362(2) as if made under this Act.
E172
Previous affecting provision: power pursuant to statutory precursor of subs. (1)(a) exercised (21.11.2011) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Civil Partnership) Regulations 2011 (S.I. No. 602 of 2011), art. 5 and sch., which amended Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 35; revoked (06.02.2017) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Voluntary Contributions) Regulations 2017 (S.I. No 38 of 2017), art. 9, in effect as per art. 3.
E173
Previous affecting provision: subs. (1)(a) amended (1.01.2011) by Social Welfare Act 2010 (34/2010), s. 11(1)(c)(i), commenced as per subs. (2); substituted (1.01.2024) as per F-Note above.
E174
Previous affecting provision: subs. (3) amended (29.09.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4(1) and sch. 1 items 1 and 3, S.I. No. 334 of 2006; deleted (1.01.2013) as per F-Note above.
E175
Previous affecting provision: power pursuant to statutory precursor of subs. (1)(a) exercised (1.11.1996) by Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), arts. 35 and 36, in effect as per art. 2; continued in force (1.12.2005) by s. 362(2) as if made under this Act; revoked (06.02.2017) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Voluntary Contributions) Regulations 2017 (S.I. No 38 of 2017), art. 9, in effect as per art. 3.
E176
Previous affecting provision: power pursuant to statutory precursor of subs. (1)(d) exercised (1.11.1996) by Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 31, in effect as per art. 2; continued in force (1.12.2005) by s. 362(2) as if made under this Act; substituted (1.01.2024) as per E-Note above.