Moving to the UK - voluntary PRSI contributions

Carnmore

For someone moving from the ROI back to the UK, is it possible to start making voluntary PRSI contributions to maintain their record for ROI state pension purposes while paying compulsory National Insurance in the UK?

At present they are resident in the ROI and making voluntary National Insurance contributions to HMRC in the UK to maintain their UK contribution record in order to receive a full UK contributory pension.

Under UK rules, the contributor must be compulsorily insured (paying social insurance) in another EU member state in order to make voluntary UK contributions.

They are also on course to receive a full ROI contributory state pension from being compulsorily insured there.

They plan to move back to the UK in the near future but they will continue to earn an income from the ROI.

Under current ROI rules, one can commence making voluntary PRSI contributions if they:

[*]Are no longer covered by compulsory PRSI in Ireland
[*]Are no longer covered by PRSI on a compulsory or voluntary basis in another EU country

The UK rule (must be insured in another EU member state ) is the opposite of the ROI rule (cannot be insured in another member state) in order to make voluntary contributions.

Is it possible to maintain their ROI contribution record?

splinter65

http://www.welfare.ie/en/Pages/Voluntary-Pay-Related-Social-Insurance-PRSI-Contributions.aspx

If you are paying NI in the UK then you can’t make VCs.
Different if you were moving to the States or Canada or Aus.

dossier279

splinter65 wrote: »

If you are paying NI in the UK then you can’t make VCs.
Different if you were moving to the States or Canada or Aus.

But it says

"If you are working outside the EU and not subject to Irish or EU social insurance contributions you may also opt to pay voluntary contributions."

But the UK is outside the EU from the 29th March 2019, so presumably you can make voluntary PRSI contributions. Just like the US, Canada or Australia.

https://ec.europa.eu/taxation_customs/uk_withdrawal_en

"Unless a ratified withdrawal agreement establishes another date, the United Kingdom will become a 'third country' as of 30 March 2019, 00:00h (CET) towards the rest of the EU countries."

splinter65

dossier279 wrote: »

But it says

"If you are working outside the EU and not subject to Irish or EU social insurance contributions you may also opt to pay voluntary contributions."

But the UK is outside the EU from the 29th March 2019, so presumably you can make voluntary PRSI contributions. Just like the US, Canada or Australia.

https://ec.europa.eu/taxation_customs/uk_withdrawal_en

"Unless a ratified withdrawal agreement establishes another date, the United Kingdom will become a 'third country' as of 30 March 2019, 00:00h (CET) towards the rest of the EU countries."

Well I suppose on the 20 March 2019 you will find out if it’s possible to make VCs while working in the UK.
Right now (which is all that matters) you cannot make VCs.

dossier279

It's probably best to apply to pay Voluntary Contributions by filling in VC1 and send it to the DSP and see what they say about it.
http://www.welfare.ie/en/pdf/vc1.pdf
@ Carnmore: have you paid enough PRSI contributions previously to meet the qualifying requirements: i.e. 520 PRSI?

dossier279

Also, if you are accepted for Voluntary PRSI contributions by the Department, is it at the "special" rate for Voluntary contributions of €500? I.e. they don't take into consideration non-Irish income when calculating the special rate? Thanks