The same rules apply to both Widow and Widower's pension. In the Budget of 2012 new rules came in restricting the amount of arrears payable so it is important to apply immediately. Application forms on welfare.ie
"Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension is a social insurance payment for both widows and widowers. It is not means-tested, and therefore entitlement is not affected by other income you might have such as earnings, an occupational pension or a pension from your late spouse's employment.
Virtually all PRSI contributions count towards this pension, including contributions paid by public servants and the self-employed.
Other earnings
Since this is a contributory pension, you may earn any amount of money from any other source and still remain entitled to this pension. It is taxable. If it is your only source of income, you are unlikely to have to pay tax."