Volunteer Development Workers (VDW) PRSI Contributions and Credits

VDWs are exempt from paying Social Insurance contributions while abroad in developing countries. They are awarded credited contributions for the duration of their absence up to an aggregate of 5 years, provided the VDW meets the qualifying conditions of this scheme before starting the overseas assignment.

This award of credits to a Volunteer Development Worker operates as follows:

• persons who have at least 104 Class A PRSI contributions before departure will receive credited contributions for overseas service. These contributions will maintain their PRSI contribution record while working overseas
• if a person has less than 104 Class A contributions, Comhlámh, on behalf of Irish Aid, will pay Class A PRSI contributions on his or her behalf until she or he has 104 Class A contributions paid. After the 104 Class A contributions are paid the VDW will receive credited contributions for the remainder of his or her overseas service
• where there are two consecutive Tax Years where a person has no contributions paid or credited immediately prior to going abroad as a VDW, Comhlámh, on behalf of Irish Aid, will pay 26 Class A contributions for the first 26 weeks of the assignment and credited contributions are awarded for the remainder of the VDW's overseas service