Backdating scheme

23-Jan-2018 07:47 by 6 Comments

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You may also qualify for a pension from the other country or countries.When applying for your pension here, you should give details on your application form of any employment or periods of residence abroad.

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Counting from 1988/89 up to and including 2011 there are a total of 24 tax years.

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.

They have a total of 1028 reckonable recorded contributions. Based on this record, the person does not qualify for Widow's, Widower's or Surviving Civil Partner's Contributory Pension.

However as they started paying class S PRSI on 6 April 1988 and have 52 contributions for the 1988/89 year then the yearly average may be counted from the start of the 1988/89 year.

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'.

The pension is not means tested, so your rate of payment is not affected by other income you may have such as an occupational pension, earnings from employment, etc.

You qualify for Widow's, Widower's or Surviving Civil Partner's Contributory Pension if you: To qualify for Widow's, Widower's or Surviving Civil Partner's Contributory Pension either you or your late spouse or civil partner must satisfy certain social insurance conditions.

You or your late spouse or civil partner must have paid self-employment contributions for at least one year before reaching the age of 66 or date of death, if earlier.

It is important to ensure any PRSI liabilities are paid on time, to avoid possible loss of pension payment.

You can watch a short video which explains what will happen to your rights to an old-age pension if you live and work in more than one country of the European Union or in Iceland, Liechtenstein, Norway and Switzerland.