TN 1 (01-03)
In general, Irish Social Security covers all workers age 16 through age 65 who reside
in Ireland. There are three types of contributions under the Irish system as explained
in GN 01735.015B. – GN 01735.015D.
Covered employees and their employers, as well as self-employed persons, must make
compulsory contributions that are based on a percentage of the worker’s earnings.
People unable to work for specified reasons (e.g., maternity, sickness, schooling)
receive noncontributory credits that maintain their eligibility for certain types
People under age 66 who are not subject to compulsory contributions and who meet certain
conditions may make voluntary contributions to build future benefit rights.