Backdating employment contract

You will be paid by the CE sponsor and your payment will be the equivalent of your personal rate of Widow's, Widower's or Surviving Civil Partner's Contributory Pension plus €22.50 per week.

They have a total of 1,400 contributions and credits which count towards Widow's, Widower's or Surviving Civil Partner's Contributory Pension.

Total Contribution Years = 50 Contributions and Credits = 1,400 Long Yearly Average= Contributions and Credits ÷ Total Contribution Years= 1400÷50= 28 Example (Self Employment Contributions): A person is paying social insurance since 7th August 1966 and their spouse/civil partner dies on 12th March 2012.

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.

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.

All of these conditions must be met on one person's record; you may not combine both of your records.

All contributions must have been made before the death of your spouse or civil partner.

Note: You or your late spouse or civil partner must have at least 52 Irish social insurance contributions/credits, of which at least one must be a paid contribution.

If you do not qualify for a Widow's, Widower's or Surviving Civil Partner's Contributory Pension based on the Irish social insurance record alone, these contributions may help you qualify for a pro-rata pension under EC Regulations or under a Bilateral Social Security Agreement.

We will send the relevant papers, on your behalf, to the authorities in the country or countries listed at Question 28.