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.)