Who qualifies as an employed contributor under Section 12 of the Social Welfare Consolidation Act 2005?

A person aged between 16 and pensionable age who works in an employment listed in Part 1 of Schedule 1 to the Act qualifies as an employed contributor, provided the employment is not an excepted employment listed in Part 2 of Schedule 1. For occupational injuries insurance, there is no age restriction.

Does insurance status under the Social Welfare Consolidation Act 2005 expire when a person stops working?

No. Once a person first becomes an employed contributor, they remain insured under the Act for the rest of their life. This preserves their access to contributory benefits built up during their working career, such as the State Pension (Contributory), even after they cease employment.

Who is treated as the employer for PRSI purposes in agency worker arrangements under Section 12?

For agency-type workers covered by paragraph 13 of Part 1 of Schedule 1, the person liable to pay the worker's wages or salary is deemed to be the employer for PRSI purposes. In practice, this is typically the agency, which must account for the employer's PRSI contribution.

Can the Minister change which employments are insurable for PRSI under Section 12?

Yes. The Minister may make regulations to bring excepted employments within scope, or to add or remove particular types of employment from the insurable list in Part 1 of Schedule 1. Where such changes are made, regulations may also modify other related provisions of the Act.

Social Welfare Consolidation Act 2005 section 12

Employed contributors and insured persons

Section 12 defines who qualifies as an employed contributor for social insurance purposes and explains how a person becomes — and remains — insured under the social welfare system.

Persons aged between 16 and pensionable age in specified employments (but not "excepted" employments) are employed contributors; however, for occupational injuries insurance there is no age restriction.
Once a person first becomes an employed contributor, they are insured under the Act for the remainder of their life, even if they later cease employment.
Regulations may expand or restrict the list of employments that count for employed-contributor status, including bringing certain excepted employments within scope.
For agency-type workers (paragraph 13 of Part 1, Schedule 1), the person liable to pay the worker's wages or salary is treated as the employer for PRSI purposes.

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