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Ireland
| Total population (m.): | 4.6 |
| GDP per capita (USD): | 44613 |
Old Age, Disability and Survivors
Regulatory Framework
First laws: 1908 (old-age assistance), 1911 (disability insurance), and 1935 (survivor insurance).
Current law: 2005 (Social Welfare Consolidation Act).
Type of program: Social insurance and social assistance system.
Current law: 2005 (Social Welfare Consolidation Act).
Type of program: Social insurance and social assistance system.
Coverage
Employed persons aged 16 to 65 with weekly earnings of at least €38.
Self-employed persons with annual earnings of €3,174 or more are covered for contributory old-age and survivor benefits.
Exclusions: Part-time employees earning less than €38 a week; permanent public servants who were eligible for a public servant's pension before April 6, 1995; and casual household workers.
Self-employed persons with annual earnings of €3,174 or more are covered for contributory old-age and survivor benefits.
Exclusions: Part-time employees earning less than €38 a week; permanent public servants who were eligible for a public servant's pension before April 6, 1995; and casual household workers.
Source of funds
Insured person: With weekly earnings of €352 or less, none; with weekly earnings over €352, none for the first €127 of covered weekly earnings and 4% of covered weekly earnings from €128 to €75,036 and 5% of earnings over €75,036.
The insured's contributions also pay for sickness and maternity, medical, work injury, unemployment, and adoption benefits.
If weekly earnings are greater than €500, the insured pays an additional 4% of weekly earnings for medical benefits; the contribution is waived if the insured has a means-tested medical card or receives specified benefits or allowances.
Self-employed person: With an annual income of €26,000 or less, 3% of covered income; with an annual income over €26,000, 7% of covered income, of which the self-employed person pays 4% of covered income for medical benefits.
The self-employed person's annual income for contribution calculation purposes is based on gross income minus capital allowances and superannuation (private pension) contributions. Contributions are paid annually.
The self-employed person's contributions also pay for cash maternity, adoption, and medical benefits.
Employer: For employees with weekly earnings of €356 or less, 8.5% of gross wages; for employees with weekly earnings greater than €356, 10.75% of gross wages.
There are no maximum earnings for contribution calculation purposes for employers.
The employer's contributions also pay for sickness and maternity, work injury, unemployment, and adoption benefits.
Government: Any deficit in the social insurance fund and the total cost of means-tested allowances.
The insured's contributions also pay for sickness and maternity, medical, work injury, unemployment, and adoption benefits.
If weekly earnings are greater than €500, the insured pays an additional 4% of weekly earnings for medical benefits; the contribution is waived if the insured has a means-tested medical card or receives specified benefits or allowances.
Self-employed person: With an annual income of €26,000 or less, 3% of covered income; with an annual income over €26,000, 7% of covered income, of which the self-employed person pays 4% of covered income for medical benefits.
The self-employed person's annual income for contribution calculation purposes is based on gross income minus capital allowances and superannuation (private pension) contributions. Contributions are paid annually.
The self-employed person's contributions also pay for cash maternity, adoption, and medical benefits.
Employer: For employees with weekly earnings of €356 or less, 8.5% of gross wages; for employees with weekly earnings greater than €356, 10.75% of gross wages.
There are no maximum earnings for contribution calculation purposes for employers.
The employer's contributions also pay for sickness and maternity, work injury, unemployment, and adoption benefits.
Government: Any deficit in the social insurance fund and the total cost of means-tested allowances.
Qualifying conditions
State pension (transition): Age 65 with coverage beginning before age 55. The insured has at least 260 weeks of paid contributions (increasing to 520 weeks if the benefit starts on or after April 6, 2012), with an annual average of at least 24 weeks of paid or credited contributions (since 1953 or the date insured employment started, whichever is later, up to the end of the last tax year before reaching age 65).
Any years since 1994 spent caring for children younger than age 12 (no limit if disabled) are disregarded when calculating the annual average contribution; up to 20 years may be disregarded.
For the maximum pension, the insured must have an annual average of at least 48 weeks of paid or credited contributions.
The insured must retire from employment or self-employment unless earning less than €38 a week from employment or €3,174 a year from self-employment.
At age 66, the state pension (transition) ceases to be paid and all beneficiaries receive at least the minimum state pension (contributory).
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child) and a dependent child younger than age 18 (age 22 if a full-time).
The state pension (transition) is payable abroad.
State pension (contributory): Age 66 with coverage beginning before age 56. The insured must have at least 260 weeks of paid contributions (increasing to 520 weeks if benefits start on or after April 6, 2012). For the maximum pension, the insured must have an annual average of at least 48 weeks of paid or credited contributions (from April 5, 1979, to the end of the last tax year) before reaching age 66; for the minimum pension, the insured must have an annual average of at least 10 weeks of paid or credited contributions and at least 260 weeks of paid contributions (since 1953 or the date insured employment started, whichever is later, up to the end of the last tax year before reaching age 66).
There is no retirement test.
Any years since 1994 spent caring for children younger than age 12 (no limit if disabled) are disregarded when calculating the annual average contribution; up to 20 years may be disregarded.
Credited contributions are awarded and count toward the qualifying conditions for certain benefits if receiving the state pension (transition) or cash benefits for sickness, maternity, permanent disability, unemployment, or work injury.
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child) and a dependent child younger than age 18 (age 22 if a full-time student).
The state pension (contributory) is payable abroad.
State pension (noncontributory and means-tested): Paid to residents aged 66 or older with limited means.
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child) and a dependent child younger than age 18 (age 22 if a full-time student).
Preretirement allowance (means-tested): Paid to residents older than age 55 with limited means who have received unemployment benefits for more than 15 months and have retired completely. (Preretirement allowance was abolished as of July 4, 2007, except for those who were entitled to the benefit before that date.)
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child) and a dependent child younger than age 18 (age 22 if a full-time student).
Carer's benefit: Paid to a person aged 16 or older but younger than age 65 or age 66, depending on when coverage began, who has left the workforce to care for a person in need of constant attendance. The carer must not be employed or self-employed for more than 15 hours a week outside the home. The carer must have at least 156 paid contributions with at least 39 paid in the last tax year or in the 12 months before applying for the benefit or at least 26 paid contributions in each of the last 2 tax years.
Carer's allowance (means-tested): Paid to residents aged 18 or older with limited means who live with and care for a person requiring constant attendance. The carer must not work for more than 15 hours a week. (A person receiving certain social welfare payments and satisfying the conditions for the carer's allowance may receive 50% of the carer's allowance in addition to other payments.)
Disability pension (invalidity pension): The insured must be assessed with a permanent incapacity for work. The benefit is paid after receiving an ordinary sickness benefit for a year (or less than a year for a severe incapacity). The insured must have at least 260 weeks of paid contributions with at least 48 weeks paid or credited in the last tax year.
The incapacity for work is assessed by the Department of Social Protection following a medical examination and is reviewed periodically.
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child) and a dependent child younger than age 18 (age 22 if a full-time student).
The disability pension is payable abroad.
Blind person's pension (means-tested): Paid to residents aged 18 or older with severely reduced vision and limited means.
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child).
Disability allowance (means-tested): Paid to residents aged 16 to 66 with limited means who are assessed with a physical or mental disability and substantially challenged in carrying out suitable work.
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child) and a dependent child younger than age 18 (age 22 if a full-time student).
Widow(er)'s pension (contributory): The deceased or the deceased's spouse has paid at least 156 weeks of contributions and meets either of the following conditions: must have an annual average of at least 39 weeks of paid or credited contributions in either the last 3 or 5 tax years before the date the spouse died or reached age 66; or, to receive the minimum pension, must have an annual average of at least 24 weeks of paid or credited contributions since entry into insured employment; for the maximum pension, must have an annual average of 48 weeks of paid or credited contributions.
Widowed parents who do not qualify for the contributory pension may be entitled to the one-parent family payment (see Family Allowances).
Dependent's supplement: Paid for a dependent child younger than age 18 (age 22 if a full-time student).
Guardian's payment (contributory): Paid to a full orphan; a half orphan if the whereabouts of the surviving parent are unknown or he or she has failed to provide for the child. A parent or stepparent must have at least 26 weeks of paid contributions. Children must be younger than age 18 (age 22 if a full-time student).
Bereavement grant: Paid on the death of an insured person, the insured's spouse, the surviving spouse of an insured person, or the insured's child younger than age 18 (age 22 if a full-time student). The deceased, surviving spouse, or parent had at least 26 weeks of paid contributions since starting work and either 39 weeks of paid or credited contributions in the relevant tax year or an annual average of at least 39 weeks of paid or credited contributions over the 3 or 5 tax years before the date of death or reaching age 66.
Widowed parent's grant: Paid on the death of a spouse to a widow(er) who is entitled to certain benefits with at least one qualified child and who was widowed on or after December 1, 1999.
Contributory survivor benefits are payable abroad.
Widow(er)'s pension (noncontributory and means-tested): Paid to widowed residents with limited means who are not cohabiting.
Guardian's payment (noncontributory and means-tested): Paid to resident full orphans with limited means; a resident half orphan with limited means if the whereabouts of the surviving parent are unknown or he or she has failed to provide for the child. Children must be younger than age 18 (age 22 if a full-time student).
Any years since 1994 spent caring for children younger than age 12 (no limit if disabled) are disregarded when calculating the annual average contribution; up to 20 years may be disregarded.
For the maximum pension, the insured must have an annual average of at least 48 weeks of paid or credited contributions.
The insured must retire from employment or self-employment unless earning less than €38 a week from employment or €3,174 a year from self-employment.
At age 66, the state pension (transition) ceases to be paid and all beneficiaries receive at least the minimum state pension (contributory).
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child) and a dependent child younger than age 18 (age 22 if a full-time).
The state pension (transition) is payable abroad.
State pension (contributory): Age 66 with coverage beginning before age 56. The insured must have at least 260 weeks of paid contributions (increasing to 520 weeks if benefits start on or after April 6, 2012). For the maximum pension, the insured must have an annual average of at least 48 weeks of paid or credited contributions (from April 5, 1979, to the end of the last tax year) before reaching age 66; for the minimum pension, the insured must have an annual average of at least 10 weeks of paid or credited contributions and at least 260 weeks of paid contributions (since 1953 or the date insured employment started, whichever is later, up to the end of the last tax year before reaching age 66).
There is no retirement test.
Any years since 1994 spent caring for children younger than age 12 (no limit if disabled) are disregarded when calculating the annual average contribution; up to 20 years may be disregarded.
Credited contributions are awarded and count toward the qualifying conditions for certain benefits if receiving the state pension (transition) or cash benefits for sickness, maternity, permanent disability, unemployment, or work injury.
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child) and a dependent child younger than age 18 (age 22 if a full-time student).
The state pension (contributory) is payable abroad.
State pension (noncontributory and means-tested): Paid to residents aged 66 or older with limited means.
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child) and a dependent child younger than age 18 (age 22 if a full-time student).
Preretirement allowance (means-tested): Paid to residents older than age 55 with limited means who have received unemployment benefits for more than 15 months and have retired completely. (Preretirement allowance was abolished as of July 4, 2007, except for those who were entitled to the benefit before that date.)
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child) and a dependent child younger than age 18 (age 22 if a full-time student).
Carer's benefit: Paid to a person aged 16 or older but younger than age 65 or age 66, depending on when coverage began, who has left the workforce to care for a person in need of constant attendance. The carer must not be employed or self-employed for more than 15 hours a week outside the home. The carer must have at least 156 paid contributions with at least 39 paid in the last tax year or in the 12 months before applying for the benefit or at least 26 paid contributions in each of the last 2 tax years.
Carer's allowance (means-tested): Paid to residents aged 18 or older with limited means who live with and care for a person requiring constant attendance. The carer must not work for more than 15 hours a week. (A person receiving certain social welfare payments and satisfying the conditions for the carer's allowance may receive 50% of the carer's allowance in addition to other payments.)
Disability pension (invalidity pension): The insured must be assessed with a permanent incapacity for work. The benefit is paid after receiving an ordinary sickness benefit for a year (or less than a year for a severe incapacity). The insured must have at least 260 weeks of paid contributions with at least 48 weeks paid or credited in the last tax year.
The incapacity for work is assessed by the Department of Social Protection following a medical examination and is reviewed periodically.
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child) and a dependent child younger than age 18 (age 22 if a full-time student).
The disability pension is payable abroad.
Blind person's pension (means-tested): Paid to residents aged 18 or older with severely reduced vision and limited means.
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child).
Disability allowance (means-tested): Paid to residents aged 16 to 66 with limited means who are assessed with a physical or mental disability and substantially challenged in carrying out suitable work.
Dependent's supplement: Paid for a qualified adult (a dependent spouse, cohabitating partner, divorced spouse, or person older than age 16 who cares for the insured's dependent child) and a dependent child younger than age 18 (age 22 if a full-time student).
Widow(er)'s pension (contributory): The deceased or the deceased's spouse has paid at least 156 weeks of contributions and meets either of the following conditions: must have an annual average of at least 39 weeks of paid or credited contributions in either the last 3 or 5 tax years before the date the spouse died or reached age 66; or, to receive the minimum pension, must have an annual average of at least 24 weeks of paid or credited contributions since entry into insured employment; for the maximum pension, must have an annual average of 48 weeks of paid or credited contributions.
Widowed parents who do not qualify for the contributory pension may be entitled to the one-parent family payment (see Family Allowances).
Dependent's supplement: Paid for a dependent child younger than age 18 (age 22 if a full-time student).
Guardian's payment (contributory): Paid to a full orphan; a half orphan if the whereabouts of the surviving parent are unknown or he or she has failed to provide for the child. A parent or stepparent must have at least 26 weeks of paid contributions. Children must be younger than age 18 (age 22 if a full-time student).
Bereavement grant: Paid on the death of an insured person, the insured's spouse, the surviving spouse of an insured person, or the insured's child younger than age 18 (age 22 if a full-time student). The deceased, surviving spouse, or parent had at least 26 weeks of paid contributions since starting work and either 39 weeks of paid or credited contributions in the relevant tax year or an annual average of at least 39 weeks of paid or credited contributions over the 3 or 5 tax years before the date of death or reaching age 66.
Widowed parent's grant: Paid on the death of a spouse to a widow(er) who is entitled to certain benefits with at least one qualified child and who was widowed on or after December 1, 1999.
Contributory survivor benefits are payable abroad.
Widow(er)'s pension (noncontributory and means-tested): Paid to widowed residents with limited means who are not cohabiting.
Guardian's payment (noncontributory and means-tested): Paid to resident full orphans with limited means; a resident half orphan with limited means if the whereabouts of the surviving parent are unknown or he or she has failed to provide for the child. Children must be younger than age 18 (age 22 if a full-time student).
Cash benefits for insured workers (except permanent disability)
State pension (transition): The maximum weekly pension is €230.30.
The pension is reduced to €225.90 a week with an annual average of between 24 and 47 weeks of contributions.
Dependent's supplement: Up to €153.50 a week is paid for a qualified adult younger than age 66 or €206.30 if aged 66 or older (these rates are reduced if the pensioner receives less than the maximum pension rate or if the qualified adult has earnings or income between €100 and €310 a week; no supplement is paid if the qualified adult has earnings or income greater than €310 a week) and €29.80 a week for each dependent child or €14.90 if the supplement is not paid for a qualified adult.
State pension (contributory): The maximum weekly pension is €230.30.
The pension is reduced with an annual average of less than 48 weeks of contributions: €225.80 a week is paid for an annual average of 20 to 47 weeks; €172.70 is paid for an annual average of 15 to 19 weeks; and €115.20 is paid for an annual average of 10 to 14 weeks.
Dependent's supplement: Up to €153.50 a week is paid for a qualified adult younger than age 66 or €206.30 if aged 66 or older (these rates are reduced if the pensioner receives less than the maximum pension rate or if the qualified adult has earnings or income between €100 and €310 a week; no supplement is paid if the qualified adult has earnings or income greater than €310 a week) and €29.80 a week for each dependent child or €14.90 if the supplement is not paid for a qualified adult.
State pension (noncontributory and means-tested): Up to €219 a week.
An additional €7.70 a week is paid for an unmarried pensioner aged 66 or older who lives alone; €10 a week for a pensioner aged 80 or older; €12.70 a week for a pensioner aged 66 or older living on certain offshore islands.
Dependent's supplement: Up to €144.70 a week is paid for a qualified adult and €29.80 for each dependent child or €14.90 if the qualified adult supplement is not paid.
Preretirement allowance (means-tested): Up to €196.00 a week is paid.
Dependent's supplement: €130.10 a week is paid for a qualified adult and €29.80 a week is paid for a dependent child or €14.90 if the qualified adult supplement is not paid.
Carer's benefit: €213.00 a week is paid and €29.80 for a dependent child younger than age 18 (age 22 if a full-time student) or €14.90 per child for carers living with their spouse or partner or €319.50 if caring for more than one person.
Carer's allowance (means-tested): Up to €212 a week is paid; €239 a week if aged 66 or older. An additional 50% is paid if caring for two persons. An additional €29.80 is paid for each dependent child; €14.90 per child if the carer is living with his or her spouse or partner.
Benefit adjustment: Benefits are adjusted annually.
The pension is reduced to €225.90 a week with an annual average of between 24 and 47 weeks of contributions.
Dependent's supplement: Up to €153.50 a week is paid for a qualified adult younger than age 66 or €206.30 if aged 66 or older (these rates are reduced if the pensioner receives less than the maximum pension rate or if the qualified adult has earnings or income between €100 and €310 a week; no supplement is paid if the qualified adult has earnings or income greater than €310 a week) and €29.80 a week for each dependent child or €14.90 if the supplement is not paid for a qualified adult.
State pension (contributory): The maximum weekly pension is €230.30.
The pension is reduced with an annual average of less than 48 weeks of contributions: €225.80 a week is paid for an annual average of 20 to 47 weeks; €172.70 is paid for an annual average of 15 to 19 weeks; and €115.20 is paid for an annual average of 10 to 14 weeks.
Dependent's supplement: Up to €153.50 a week is paid for a qualified adult younger than age 66 or €206.30 if aged 66 or older (these rates are reduced if the pensioner receives less than the maximum pension rate or if the qualified adult has earnings or income between €100 and €310 a week; no supplement is paid if the qualified adult has earnings or income greater than €310 a week) and €29.80 a week for each dependent child or €14.90 if the supplement is not paid for a qualified adult.
State pension (noncontributory and means-tested): Up to €219 a week.
An additional €7.70 a week is paid for an unmarried pensioner aged 66 or older who lives alone; €10 a week for a pensioner aged 80 or older; €12.70 a week for a pensioner aged 66 or older living on certain offshore islands.
Dependent's supplement: Up to €144.70 a week is paid for a qualified adult and €29.80 for each dependent child or €14.90 if the qualified adult supplement is not paid.
Preretirement allowance (means-tested): Up to €196.00 a week is paid.
Dependent's supplement: €130.10 a week is paid for a qualified adult and €29.80 a week is paid for a dependent child or €14.90 if the qualified adult supplement is not paid.
Carer's benefit: €213.00 a week is paid and €29.80 for a dependent child younger than age 18 (age 22 if a full-time student) or €14.90 per child for carers living with their spouse or partner or €319.50 if caring for more than one person.
Carer's allowance (means-tested): Up to €212 a week is paid; €239 a week if aged 66 or older. An additional 50% is paid if caring for two persons. An additional €29.80 is paid for each dependent child; €14.90 per child if the carer is living with his or her spouse or partner.
Benefit adjustment: Benefits are adjusted annually.
Permanent disability benefits for insured workers
Disability pension (invalidity pension): €201.50 a week is paid; €230.30 a week if aged 65 or older.
Dependent's supplement: €143.80 a week is paid for a qualified adult (€206.30 if aged 66 or older) and €29.80 a week for each dependent child or €14.90 if the qualified adult supplement is not paid.
Blind person's pension (means-tested): Up to €196 a week is paid.
An additional €7.70 a week is paid for a single pensioner aged 66 or older who lives alone; €10 a week for a pensioner aged 80 or older; €12.70 a week for a pensioner aged 66 or older living on certain offshore islands.
Dependent's supplement: €130.10 a week is paid for a qualified adult.
Disability allowance (means-tested): Up to €196 a week.
Dependent's supplement: €130.10 a week is paid for a qualified adult and €29.80 a week is paid for a dependent child or €14.90 if the qualified adult supplement is not paid.
Benefit adjustment: Benefits are adjusted annually.
Dependent's supplement: €143.80 a week is paid for a qualified adult (€206.30 if aged 66 or older) and €29.80 a week for each dependent child or €14.90 if the qualified adult supplement is not paid.
Blind person's pension (means-tested): Up to €196 a week is paid.
An additional €7.70 a week is paid for a single pensioner aged 66 or older who lives alone; €10 a week for a pensioner aged 80 or older; €12.70 a week for a pensioner aged 66 or older living on certain offshore islands.
Dependent's supplement: €130.10 a week is paid for a qualified adult.
Disability allowance (means-tested): Up to €196 a week.
Dependent's supplement: €130.10 a week is paid for a qualified adult and €29.80 a week is paid for a dependent child or €14.90 if the qualified adult supplement is not paid.
Benefit adjustment: Benefits are adjusted annually.
Survivors benefits for dependents
Widow(er)'s pension (contributory): Up to €201.50 a week is paid; €230.30 if aged 66 or older.
The pension is reduced if the deceased had an annual average of between 24 and 48 weeks of contributions.
Dependent's supplement: €29.80 is paid.
Guardian's payment (contributory): €169 a week is paid.
Bereavement grant: A lump sum of up to €850 is paid to the next of kin.
Widowed parent's grant: A lump sum of €6,000 is paid.
Widow(er)'s pension (noncontributory and means-tested): Up to €196 a week is paid.
Guardian's payment (noncontributory and means-tested): Up to €169 a week is paid.
Benefit adjustment: Benefits are adjusted annually.
The pension is reduced if the deceased had an annual average of between 24 and 48 weeks of contributions.
Dependent's supplement: €29.80 is paid.
Guardian's payment (contributory): €169 a week is paid.
Bereavement grant: A lump sum of up to €850 is paid to the next of kin.
Widowed parent's grant: A lump sum of €6,000 is paid.
Widow(er)'s pension (noncontributory and means-tested): Up to €196 a week is paid.
Guardian's payment (noncontributory and means-tested): Up to €169 a week is paid.
Benefit adjustment: Benefits are adjusted annually.
Administrative organization
Department of Social and Family Affairs (http://www.welfare.ie) administers the program.
Department of Social and Family Affairs
Áras Mhic Dhiarmada,
Store Street,
Dublin 1,
Ireland
Tel.: +(353-1) 874 8444
Fax: +(353-1) 704 3721
Revenue Commissioners collect contributions for insured persons.
Last survey reply: 01 January 2010
Last ISSA update: 01 January 2010
Exchange rate: US$1.00 equals 0.70 euros (€).