Backdating employment contract
Backdating employment contract - dating family members
The lack of knowledge by third parties, incorrect information or advice which is supplied to you, or failure to act by an individual or agency other than an employee of the Department will not be regarded as a basis for a further backdating of pension payment. They will need to have at least 260 paid social insurance contributions on either their own record or on the record of their spouse or civil partner, as well as satisfy the condition mentioned at Part (b) of Question 2.Social insurance in a country covered by EC Regulations or a country with which Ireland has a Bilateral Social Security Agreement can be used to satisfy this requirement. Since the 27th December 2013, the minimum number of paid contributions required for Widow's, Widower's or Surviving Civil Partner's Contributory Pension is 260.
All contributions must have been made before the death of your spouse or civil partner.PRSI contributions at Classes A, B, C, D, E, F, G, H, P, N and S are counted when assessing your entitlement to Widow's, Widower's or Surviving Civil Partner's Contributory Pension. To qualify for Widow's, Widower's or Surviving Civil Partner's Contributory Pension either you or your late spouse or civil partner must have: a) 260 paid social insurance contributions paid to the date of death of the spouse/civil partner or before pension age (currently, age 66), whichever is earlier and b) have a yearly average of either A person applying for Widow's, Widower's or Surviving Civil Partner's Contributory Pension should do so as soon as possible after their spouse or civil partner dies.If a claim is submitted more than six months after the date of death, it will be accepted and, if eligible, payment will only be backdated for a maximum of six months prior to the date the claim is received by the Department, regardless of date of death of the spouse or civil partner.We will send the relevant papers, on your behalf, to the authorities in the country or countries listed at Question 28.EU rules on social security coordination enable you to move around Europe and not lose out on your social security rights.Their Short Yearly Average is calculated as follows: Contribution Years = 3 Contributions and Credits = 156 (paid in years 2012, 20) Short Yearly Average = Contributions and Credits ÷ Total Contribution Years = 156÷3 = 52 Count the number of contribution years, beginning with the year either you or your late spouse or civil partner first started paying social insurance up to and including the last full contribution year before pension age (currently 66) or before your spouse's or civil partner's death, if earlier. Count all the paid contributions and credits on either your record or on your late spouse or civil partner's record over that period (see Question 2 above). Your "Long Yearly Average" is calculated as follows: Long Yearly Average= Contributions and Credits ÷ Total Contribution Years Example: A person is paying social insurance since 7th August 1962 and their spouse/civil partner dies on 12th March 2012.
The last full contribution year before the date of death is 2011.
Where illness or incapacity is claimed, your claim to pension must have been made before or within 6 months of the date you ceased to be ill or incapacitated.
Note: Your lack of knowledge of entitlement to pension or the lack of knowledge of entitlement to pension of an agent/person acting for you is not regarded as satisfying the criteria to backdate your claim.
Count the number of social insurance contribution and credits on either your own or your late spouse's or civil partner's record in the 3 (or 5) full contribution years before either pension age (currently 66) or their date of death, if earlier. Your 'Short Yearly Average' is calculated as follows: Short Yearly Average = Contributions and Credits ÷ 3 or 5 Example: A person starts paying social insurance on 1st January 2008 and continues to do so up until the death of their spouse on 1st April 2013.
They have paid 52 contributions in each of the contribution years 2008, 2009,2010, 20 giving a total of 260 'Contributions and Credits'.
Their contribution record shows that they had: Ordinary rate contributions recorded up to 1972 and Class S contributions for the 1988/89 year (52 for that year) up to and including the 2000/01 year.