Homemaker's Scheme - SW 1

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Disregarded years

From 6 April 1994, a full contribution year spent as a homemaker may be disregarded in the calculation of your yearly average for State Pension (contributory), up to a maximum of 20 years.  This has the effect of increasing your yearly average as the same number of total contributions are divided by a smaller number of years, see example below.

Homemaking credits

As only a full contribution year can be disregarded, provision is made for the award of homemaking credits reckonable only for State Pension (Contributory) for:

  1. a period of homemaking, which is less than a full contribution year.
  2. part of a year at the start and/or end of a homemaking period.

Calculation of yearly average for State Pension (Contributory)

Your yearly average is calculated by dividing your total number of reckonable PRSI contributions paid and credited by your total number of contribution years.

Example: You have a total of 800 PRSI contributions and your total contribution years are 45.

Yearly average is calculated as follows:

Total number of contributions paid:            800

Divide total number by years:                      45       = yearly average 18                 


You left work to care full time for your new born child.

Child’s date of birth: 12 May 1994.
Child’s 12th birthday: 12 May 2006.

The following table shows the adjusted yearly average with the homemaking periods included.


Calculation of yearly average for State Pension (Contributory) with homemaking periods included


Homemaking period


Total contributions (paid and credited)


Total contribution years


Yearly Average

Yearly average before
Homemaking periods included







Add homemaking credits for
part of year at the start of the
home making period, from
child’s date of birth up to end
of the contribution year.
(12/05/1994 - 05/04/1995)



+ 47



Deduct full homemaking years
from the total contribution
years, as they are disregarded
(06/04/1995 - 31/12/2005)






Add homemaking credits for
part of year at the end of the
home making period, from the
start of the contribution year
up to the child’s 12th birthday
(01/01/2006 - 12/05/2006)



+ 19



Adjusted yearly average with
homemaking periods included








From 1 January 2002, the contribution year was aligned with the calendar year. The 2001 contribution year was from 6 April 2001 to 31 December 2001. Before that, the contribution year was from 6 April to the 5 April.

For more information, log on to www.welfare.ie.

Last modified:13/03/2018

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