When is insurable employment deemed to begin?

Can anyone help on this one please? DSW has been contacted but it’s proving difficult to get precise information.

Y, aged 58, started work in 1969 at age 19. She paid contributions until she gave up work 3 years later to start a family. She ‘sold’ back her contributions (for £10!). She returned to work at age 45 and paid contributions until she gave up work again 5 years later.

According to her records therefore she has approx 260 contributions and so isn’t eligible for the State Pension (contributory O.A. P.) because a minimum of 520 is needed when you are 66 on/after April 6 2012. She could go back to work now however and so acquire approx 364 more contributions either because she actually works, or because she ‘retires’ with credits once she works the qualifying period.

When calculating the ‘yearly average’ will DSW work on the basis that she entered insurable employment at 19, or at 45?

A related question. Is it the case that there was a time when people didn’t pay contributions when they were under a prescribed earnings limit? If so, when are they deemed to have entered insurable employment?

Many thanks

Have a look at this from the booklet SW112

How do I work out my ‘yearly average’?

A ‘yearly average’ is the number of reckonable contributions paid
or credited from when you first started paying social insurance to
the end of the tax year before you reach age 66.

To calculate your yearly average’:
1. count the number of tax years beginning with the year you
first started paying social insurance up to and including the
tax year before you reach age 66,
2. count up all the reckonable contributions paid or credited
over these years, and
3. divide the number of reckonable contributions and credits (2)
by the number of tax years (1)


It looks to me as it is when you fist start work.


As Clubman pointed out to me, the Homemakers scheme may be worth checking out.

In addition have you looked at voluntary contributions. The following is form SW8

What are voluntary contributions?
Voluntary contributions allow you to remain insured once you leave the compulsory PRSI system. You may choose to pay voluntary contributions, provided you meet certain conditions if you:
• are no longer covered by a PRSI scheme on a compulsory basis in Ireland,
• are no longer covered by a PRSI scheme on a compulsory or
voluntary basis in any other E.U. country,
• are under age 66,
• satisfy qualifying conditions

2. How do I become a voluntary contributor?
To become a voluntary contributor you must:
• have paid at least 260 weeks PRSI in either employment or
self-employment
and
• apply within 12 months of the end of the contribution year*
(see overleaf) during which you last paid compulsory insurance
or you were last awarded a credited contribution
and
• agree to pay voluntary contributions from the start of the
contribution week that follows the week in which you leave
compulsory insurance.


More info available from the links below.

http://www.welfare.ie/publications/sw1.html
http://www.welfare.ie/publications/sw8.html
http://www.welfare.ie/publications/sw112.html

That's very helpful, thanks Robo.