40 years is the figure under TCA in Ireland
Qualifying Conditions in Detail
Qualifying Conditions:
First qualifying condition - age at entry
A person must have started contributing to their social insurance record with full or modified rate contributions before age 56 if born between 1 October 1922 and 31 December 1957.
A person must have started contributing to their social insurance record with full or modified rate contributions 10 years prior to drawdown date if born on/after a January 1958.
Second qualifying condition - number of full-rate contributions paid
- a person reaching age 66 on or before 5 April 2002 must have paid 156 full-rate employment contributions or, if the yearly average (see third condition below) falls between 10 and 19, 260 full-rate employment contributions
- a person reaching age 66 between 6 April 2002 and 5 April 2012 (both dates inclusive) must have paid 260 full-rate employment contributions.
Note: There is one exception. Persons who commenced paying high rate voluntary contributions on or before 6 April 1997 will need only 156 full-rate employment contributions paid if the yearly average is 20 or more.
- a person reaching drawdown date on or after 6 April 2012 must have paid 520 full-rate employment contributions, or, if at least 260 full-rate employment contributions are paid, the balance of the 520 can be made up with high rate voluntary contributions
Note: There is one exception. Persons who:
- commenced paying high rate voluntary contributions on or before 6 April 1997, and
- have 156 full-rate employment contributions paid, and
- have a yearly average of 20 contributions or more will satisfy this condition if they can make up the balance of the 520 with high rate voluntary contributions
Third qualifying condition
The standard yearly average test
Maximum rate of pension is payable where a person has a "yearly average" of at least 48. The yearly average is the average number of full-rate contributions paid and/or credited per year over the period from 1953*, or from the year of starting insurable employment, if later, to the end of the tax year before reaching pension age (66).
A reduced rate pension is payable where a person has a yearly average of between 10 and 47. (See rates structure on page 20).
See also "Special State Pension (Contributory) for persons with social insurance contributions paid prior to 1953" below.
The alternative contribution test
Maximum rate pension is also payable where a person has an "alternative yearly average" of at least 48. The alternative yearly average is the average number of contributions paid and/or credited over the period from April 1979 to the end of the tax year before reaching pension age (66). The "alternative yearly average" applies only to persons who reached age 66 on or after 6 April 1992.
Aggregated Contributions Method
An Aggregated Contributions Method (ACM) arrangement is in place since 30 March 2018 and is applicable to those with a date of birth on or after 1 September 1946. This approach has three elements to it. The Department takes into account:-
- Social Insurance Contributions (PRSI) paid while working
- Homecaring periods (HCP) awarded for time spent caring for children aged 12 or under or dependent relatives (subject to a max of 1040)
- Credited contributions (credits) that are awarded for periods where a person is unable to work and claims a welfare payment e.g. Illness Benefit or Jobseeker’s Benefit (subject to a max of 520)
When both credits and HCP are on a record , 1040 is the maximum number of combined HCP and credits than can be used in the calculation.
To receive the maximum rate of payment under the ACM, you must have 2,080 contributions and credits (equivalent to 40 years). If you have less than 2,080 contributions and credits your rate will be a percentage of the maximum rate of pension.