Bilateral social security agreements are of the utmost importance for pensioners who, after working in one of the aforementioned countries, retire to Ireland. If you are normally self-employed in a country with a valid social security contract with the UK and you will also be self-employed in the UK, you may not have to pay UK NIC. Instead, you can stay in your home country. The social security schemes that Ireland has with other countries can be divided into two groups: the calculation of your right to an Irish social security payment in accordance with EU rules combines all your calculated contributions from the countries covered by the regulations. They can be used with your Irish contributions to help you qualify for a payment. If you are from a country with which Ireland has a bilateral social security agreement, your pension rights will be protected by the other country when you move to Ireland. It is possible to receive a pension from Ireland and any other country. You may be able to use your insurance documents from Ireland and the other country to obtain a state pension (assessment). Step 1: Your fictitious pension is calculated. The fictitious pension is the Irish pension rate that should be paid if your social security contributions, both Irish and non-Irish, were treated as Irish contributions. To obtain the average annual number of contributions, your annual contributions are added up and the sum is divided by the number of years (i.e. the number of years of your first social contribution paid until the end of the tax year before retirement age (66).

If you complete or complete an Irish Social Security payment request, a section of the application form will ask you if you have ever been employed in another EU country than Ireland. Long-term payments ask you if you have ever been employed in an EU country or in a country with which Ireland has a bilateral social security agreement. Note: In agreements with Austria, Australia, Canada, Quebec and the United Kingdom (as under EU law), where less than 52 contributions are paid in the other country and no pension is granted by that country, the Irish pension is granted on the sum of the two insurance documents without the application of the proportional rule.