To be clear, where one is receiving s state payment, including PUP, you get PRSI “credits” which replicate, insurable weeks while being in employment.
To repeat, the €500 minimum annual PRSI payment, does not arise, in this specific situation. Contact DSP for additional information and confirmation of same.
For someone, in 2020, who was on 26 weeks PUP, and employed for 26weeks, they receive 52 insurable weeks in total, which are all counted for things like PRSI benefits, and including the state contributory pension.