International Programs

Totalization Agreement with Ireland

Contents
Introduction
Eliminating dual coverage for self-employment
Irish certificates for employees and self-employed workers
Monthly benefits
How benefits can be paid
Claims for benefits
Payment of benefits
For more information about Ireland's social security programs

Introduction

For Ireland, the Agreement covers old age (contributory) pension, retirement pension, surviving spouses (contributory) pension, invalidity pension, orphans (contributory) allowance, death grant, and the liability for payment of employment and self-employment contributions.

Note: Workers exempted from Irish social security coverage by the Agreement pay no social security taxes for  other programs such as unemployment benefits, maternity benefits, occupational injuries benefits and health insurance benefits and generally cannot receive benefits from them. If the Agreement exempts you from Irish coverage, you and your employer may wish to arrange for alternative benefit protection.

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Eliminating dual coverage for self-employment

Self-employed workers who reside in the United States are assigned U.S. coverage. Self-employed workers who reside in Ireland are assigned Irish coverage.

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Irish certificates for employees and self-employed workers

Employers and self-employed workers must request a certificate of coverage to establish an exemption from U.S. Social Security contributions.

Please mail your request to:

PRSI Special Collection Section
Social Welfare Services Offices
Cork Road
Waterford
IRELAND

Please provide the following information:

  • Worker's full name (including maiden name);
  • Worker's date of birth;
  • Worker's place of birth;
  • Worker's country of citizenship;
  • Worker's country of permanent residence;
  • Worker’s U.S. Social Security number;
  • Worker's Ireland social security number, if applicable;
  • Date of hire, if employed;
  • Country of hire, if employed;
  • Nature of self-employment activity, if applicable;
  • Name and address of the employer in the United States and the Agreement country (if self-employed, address of trade or business in both countries); and
  • Date of transfer and anticipated date of return of employment or self-employment in the Agreement country.

U.S. employers should retain certificates of coverage in case of an audit by the IRS. Employers should not send a copy to the IRS unless the IRS specifically requests the certificate of coverage.

Self-employed workers should attach a copy of the certificate of coverage to their U.S. tax return every year as proof of the exemption.

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Monthly benefits

Under U.S. Social Security system, you may earn up to four credits each year depending on the amount of your covered earnings. For example, in 2022, you receive  one credit for each $1,410 of your covered annual earnings up to a maximum of four credits per year.

Under the Irish system, credits are measured in weeks. To simplify the information in the table, requirements are shown in years of credits.

The tables shows two types of credits that can be used to meet the eligibility requirements for benefits under the Irish social security system. Paid contributions are compulsory contributions that are based on a percentage of the worker's earnings. Credited contributions are noncontributory credits that people unable to work for specified reasons (e.g., maternity, sickness, schooling) receive to maintain their eligibility for certain types of benefits.

Although not shown in the table, some people have a third type of credit based on voluntary contributions to the Irish system, but these voluntary contributions are generally treated the same as paid contributions.

Retirement or old-age benefits

United States

Ireland

Worker—Full benefit at full retirement age.* Reduced benefit as early as age 62. Required work credits range from one and one-half to 10 years (10 years if age 62 in 1991 or later).

Worker—A retirement or old-age pension is payable if the worker has at least 156 weeks of paid contributions and meets the following requirements:

Retirement Pension

  • Age 65:
  • Paid contributions before age 55; has a yearly average of at least 24 weeks of paid or credited contributions since 1953 (or date work began, if later); and is not working full time.

Old-Age Pension

  • Age 66:
  • Paid contributions before age 56; and
  • has a yearly average of at least 20 weeks of paid or credited contributions since 1953 (or date work began, if later). A person can continue to work full time and still receive an old-age pension.
Note:: A retirement pension is converted to an old-age pension at age 66.

*Full retirement age is 66 for people born in 1943-1954 and will gradually increase to age 67 for people born in 1960 or later.

Disability benefits

United States

Ireland

Worker—Under full retirement age* can get benefit if unable to do any substantial gainful work for at least a year. One and one-half to 10 years credit needed, depending on age at date of onset. Some recent work credits also needed unless worker is blind.

Worker—Under age 66 can get benefit if permanently unable to work due to non-work-related illness or disability, has at least 260 weeks of paid contributions, and has 48 weeks of paid or credited contributions in the tax year prior to the year benefits are claimed.

*Full retirement age is 66 for people born in 1943-1954 and will gradually increase to age 67 for people born in 1960 or later.

Family benefits to dependents of retired or disabled people

United States

Ireland

Spouse—Full benefit at full retirement age* or at any age if caring for the worker's entitled child under age 16 (or disabled before age 22). Reduced benefit as early as age 62 if not caring for a child.

Spouse—No provision. However, the worker may receive a supplemental pension depending on the income of the spouse.

Divorced spouse—Full benefit at full retirement age.* Reduced benefit as early as age 62. Must be unmarried and have been married to worker for at least 10 years.

Divorced spouse—No provision.

Children—If unmarried, up to age 18 (age 19 if in an elementary or secondary school full time) or any age if disabled before age 22.

Children—No provision. However, the worker may receive a supplemental pension for each child who is under age 18 (age 21 if in school full time).

*Full retirement age is 66 for people born in 1943-1954 and will gradually increase to age 67 for people born in 1960 or later.

Survivors benefits

United States

Ireland

Surviving Spouse—Full benefit at full retirement age* or at any age if caring for the deceased's entitled child under age 16 (or disabled before age 22). Reduced benefit as early as age 60 (or age 50 if disabled) if not caring for child. Benefits may be continued if remarriage occurs after age 60 (or age 50 if disabled).

Surviving Spouse—Benefit payable at any age if unmarried and not cohabitating (i.e., living with someone as their spouse) and if either the worker or the surviving spouse had at least 156 weeks of paid contributions before worker's death and an average of either:

  • 39 weeks per year of paid or credited contributions in the three or five year period before the worker reached age 66 or died; or
24 weeks per year of paid or credited contributions since first starting work up to the year before the worker reached age 66 or died.

Divorced Surviving Spouse—Same as surviving spouse if marriage lasted at least 10 years.

Divorced Surviving Spouse—Same as surviving spouse.

Children—Same as for children of retired or disabled worker.

Children—

  • Both parents are deceased (or the surviving parent is not providing support);
  • Under age 18, or age 21 if full-time student;
One of the parents had at least 26 weeks of paid contributions.

Lump-sum death benefit—A one-time payment not to exceed $255 payable on the death of an insured worker.

Death grant—A one time payment payable on the death of an insured worker, spouse, surviving spouse, or child.

*The full retirement age for survivors is age 66 for people born in 1945-1956 and gradually increases to age 67 for people born in 1962 or later.

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How benefits can be paid

If you have social security credits in both the United States and Ireland, you may be eligible for benefits from one or both countries. If you meet all the basic requirements under one country's system, you will get a regular benefit from that country. If you do not meet the basic requirements, the Agreement may help you qualify for a benefit as explained below.

  • Benefits from the United States - If you do not have enough work credits under the U.S. system to qualify for regular benefits, you may be able to qualify for a partial benefit from the United States based on both United States and Irish credits. However, to be eligible to have your Irish credits counted, you must have earned at least six credits (generally one and one-half years of work) under the U.S. system. If you already have enough credits under the U.S. system to qualify for a benefit, the United States cannot count your Irish credits.
  • Benefits from Ireland - Social security credits from both countries can also be counted, when necessary, to meet the eligibility requirements for Irish benefits. To be eligible to have your United States and Irish credits counted, you must have at least 52 weeks of coverage credited under the Irish system.

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Claims for benefits

If you live in the United States and wish to apply for United States or Irish benefits:

  • Visit or write any U.S. Social Security office.
  • Phone our toll-free number, 1-800-772-1213, 8 a.m. to 7 p.m. any business day. People who are deaf or hard of hearing may call our toll-free TTY number, 1-800-325-0778.
  • Complete SSA-2490-BK (Application for Benefits Under a U.S. International Social Security Agreement) and mail to your local Social Security Administration office.

    If you live in Ireland and wish to apply for U.S. or Irish benefits, contact:

    Federal Benefits Unit
    United States Embassy
    42 Elgin Road
    Ballsbridge
    Dublin 4
    Ireland

  • Any Irish social security office to file for U.S. or Irish benefits.

You can apply with one country and ask to have your application considered as a claim for benefits from the other country. Information from your application will then be sent to the other country. Each country will process the claim under its own laws - counting credits from the other country when appropriate - and notify you of its decision.

If you have not applied for benefits before, you may need to provide certain information and documents when you apply. These include the worker's United States and Irish social security numbers, proof of age for all claimants, evidence of the worker's U.S. earnings in the past 24 months and information about the worker's coverage under the Irish system.

You may wish to call the social security office before you go there to see if you need any other information.

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Payment of benefits

Each country pays its own benefit. U.S. payments are made by the U.S. Department of Treasury each month and cover benefits for the preceding month. Payments under the Irish system are made near the end of each month for the next month. For more information, contact the Irish authorities at the address in the section titled, “For more information.”

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For more information about Ireland's social security programs

For more information about Ireland's social security programs, visit any social security office in Ireland. If you do not live in Ireland, visit Irish social welfare system website at:  https://www.gov.ie/en/category/social-welfare/ or write or call:

Department of Employment Affairs and Social Protection
Social Welfare Services
College Road
Sligo
Ireland

Telephone (071) 91 57100
LoCall: 1890 500 000

If calling from outside the Republic of Ireland please call +71 91 57100.

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