Social security agreement with the Republic of Ireland
Introduction
This brochure is for:
- New Zealanders who have lived, live or are going to live in Ireland
- Irish who have lived, live or are going to live in New Zealand.
The Social Security Agreement
New Zealand and Ireland have a social security agreement. The Agreement covers the following benefits and pensions:
New Zealand
New Zealand Superannuation
Veteran’s Pension
Invalid’s Benefit
Widow’s Benefit
Domestic Purposes Benefit for Widowers
Orphans Benefit
Ireland
State Pension (Contributory)
State Pension (Transition)
Invalidity Pension
Widows (Contributory) Pension
Guardians Payment (Contributory)
The Agreement means that:
- New Zealanders who have lived in Ireland and have periods of Irish insurance may qualify for benefits and pensions from Ireland as well as New Zealand.
- People from Ireland who live or have lived in New Zealand, may qualify for benefits and pensions from New Zealand as well as Ireland.
- If you are paid a New Zealand benefit or pension, you must apply for any Irish benefit or pension as well.
Note: If you have lived in Ireland or New Zealand for some time you may qualify for benefits and pensions not covered by the Agreement.
Phrases used
“Ordinarily resident in New Zealand” describes a person who normally lives in New Zealand and intends to continue doing so. As there are a number of factors that prove “ordinarily resident”, Work and Income decides this on a case by case basis.
A partner is your spouse (husband or wife) or a person (of the opposite sex) with whom you have a de facto relationship.
Social Welfare Services Office in Ireland is the equivalent of Work and Income in New Zealand.
Receiving a benefit or pension in Ireland
If you live in Ireland or intend to, you may qualify for benefits or pensions from both Ireland and New Zealand.
Receiving New Zealand benefits or pensions in Ireland
Work and Income uses certain criteria to decide who can receive a New Zealand benefit or pension in Ireland and how much will be paid.
Can I receive New Zealand Superannuation or a Veteran’s Pension?
You may be able to receive either of these in Ireland if:
- you are paid New Zealand Superannuation or a Veteran’s Pension, or you meet the New Zealand criteria (except being ordinarily resident in New Zealand)
- you have been resident and present in New Zealand for more than 10 years since the age of 20 with five years since the age of 50 (your periods of Irish insurance may be used to meet this but you must have lived in New Zealand for at least one year continuously since age 20)
- you are in Ireland or New Zealand when you apply
- you intend to live in Ireland for more than 26 weeks
- you are 65 or over (for New Zealand Superannuation)
- you have the necessary service and disability qualifications (for Veteran’s Pension).
Note: You can receive either New Zealand Superannuation or the Veteran’s Pension, but not both.
The Living Alone Payment
The Living Alone Payment is not paid to people living in Ireland.
Partners
New Zealand Superannuation and Veteran’s Pension paid into Ireland do not include payments for partners who do not meet the criteria for either pension eg they are under 65 or do not meet the residency criteria.
Can I receive an Invalid’s Benefit?
You may be able to receive an Invalid’s Benefit in Ireland if:
- you are paid an Invalid’s Benefit or you meet the New Zealand criteria (except being ordinarily resident in New Zealand)
- you have been resident and present in New Zealand for more than two years (your periods of Irish insurance may be used for this but you must have lived in New Zealand for at least one year continuously since age 20)
- you are in Ireland or New Zealand when you apply
- you intend to live in Ireland for more than 26 weeks
- you are 16 or over
- you are permanently and severely restricted in your capacity to work because of sickness, injury or disability or you are blind.
Can I receive a Widow’s Benefit or Domestic Purposes Benefit for Widowers?
You may be able to receive either of these in Ireland if:
- you are paid a Widow’s Benefit or Domestic Purposes Benefit for Widowers, or you meet the New Zealand criteria (except being ordinarily resident in New Zealand)
- you have been resident and present in New Zealand for more than two years (your periods of Irish insurance may be used for this but you must have lived in New Zealand for at least one year continuously since age 20)
- the periods of time that you and/or your late partner accumulated Irish insurance may be treated as time lived in New Zealand.
- any overlapping periods can only be counted once (for the Widow’s Benefit)
- you are in Ireland or New Zealand when you apply
- you have lived or intend to live in Ireland for more than four weeks
- you are 21 or over
- you are the father of one or more dependent children whose mother is deceased (for the Domestic Purposes Benefit for Widowers).
Note: Partners that died in Ireland may be treated as if they died in New Zealand.
Can I receive an Orphans Benefit?
You may be able to receive an Orphans Benefit in Ireland if:
- you are paid an Orphans Benefit or you meet the New Zealand criteria (except being ordinarily resident in New Zealand)
- you are 18 or over
- you are likely to look after the child for at least 12 months continuously
- you intend to live in Ireland for more than 26 weeks
- the child’s circumstances qualified them for an Orphans Benefit while living in New Zealand
- the child you are looking after was born in New Zealand or Ireland or has been resident and present in New Zealand for 12 months continuously
- you are not the child’s natural or adoptive parent.
Can I receive extra assistance?
New Zealand supplementary benefits and allowances (Disability Allowance, Accommodation Supplement and Family Tax Credit (formerly Family Support)) are not paid to people living outside New Zealand. They will usually stop the day after you leave New Zealand.
If you are living in Ireland, you may be able to receive extra help and you should talk to the Social Welfare Services Office in Ireland about this.
How do I apply for New Zealand benefits or pensions?
You should apply before you leave New Zealand.
Applying from New Zealand
At least four weeks before you are due to leave New Zealand, you should call Work and Income to arrange an interview.
At the interview, you (and your partner) will complete an application form that includes details of your periods of residence in New Zealand. This will help Work and Income work out how much you should be paid.
These are the things you need to take to the interview:
- your passport
- another form of identification (driver licence, or birth certificate, marriage certificate)
- your travel itinerary or tickets
- your New Zealand or overseas bank account details that you want your payments made to (bank book, bank statement or deposit slip)
- any documentation that shows your intent to reside in Ireland eg accommodation agreement
- any other information that you think will be helpful.
You may need to take additional items depending on your situation. You can check this when you call to arrange an interview.
When will my payments begin?
If you are already paid a New Zealand benefit or pension the new payment usually starts from the first pay day after you leave New Zealand.
If you are not already paid New Zealand Superannuation or Veteran’s Pension, payment usually starts from the date of your application or the entitlement date – whichever is later.
If you are not already paid an Invalid’s Benefit, Widow’s Benefit or Domestic Purposes Benefit for Widowers, there is a stand-down period before your payments begin.
For more information, contact Work and Income
Note: Special Banking Option: If you receive an overseas pension and you have taken up the Special Banking Option in New Zealand, this account will be closed when your application for payment in Ireland is processed. This is because the Special Banking Option is only available for clients who reside in New Zealand.
You will need to arrange with the overseas agency to have your payments made to your personal bank account. We suggest you arrange this prior to your departure from New Zealand.
Applying from Ireland
To apply for a New Zealand benefit or pension, contact the local branch of the Irish Social Welfare Services Office
Payment cannot start before you make your application.
You (and your partner) will need to complete an application form and provide proof of the time you lived in New Zealand. This can include testimonials, work references and letters from neighbours and friends (please provide their contact details).
You will also need:
- proof of your identity (passport, birth certificate, marriage certificate, or driver licence)
- your bank account details so that payments can be made to you (bank book, bank statement or deposit slip).
What if my circumstances change?
Even if you are not living in New Zealand, you must still tell Work and Income about any changes to your circumstances eg you marry or change address.
Life certificates and renewal forms
Work and Income will send you life certificates if you receive New Zealand Superannuation or a Veteran’s Pension, or renewal forms if you receive an Invalid’s Benefit, Widow’s Benefit, Domestic Purposes Benefit for Widowers or an Orphans Benefit.
Make sure you return your life certificate or renewal form to Work and Income promptly. Payments are suspended if they are not returned within eight weeks and cancelled if they are still not returned after 16 weeks.
New Zealand Superannuation or a Veteran’s Pension
A life certificate is issued every 12 months if you receive New Zealand Superannuation or a Veteran’s Pension while living in Ireland.
In some cases a life certificate is issued every six months eg you use an agent, your payments are made to a New Zealand bank account or you are over 80.
Invalid’s Benefit, Widow’s Benefit, Domestic Purposes Benefit for Widowers and Orphans Benefit
If you receive one of these benefits, you will be sent a renewal form every 12 months.
Receiving Irish benefits or pensions in Ireland
The Social Welfare Services Office in Ireland decides who can receive Irish benefits and pensions and how much will be paid.
The time you have spent in New Zealand after the age of 16 is treated as if you were making contributions to the Irish Social Insurance Fund during that time.
This may mean that you meet the general criteria for the following Irish benefits and pensions:
- State Pension (Contributory)
- State Pension (Transition)
- Widows (Contributory) Pension
- Invalidity Pension
- Guardians Payment (Contributory).
Can I receive extra assistance?
Former New Zealand residents living in Ireland may be able to receive supplementary assistance. For more information, talk to the Social Welfare Services Office
How do I apply for Irish benefits and pensions?
You should apply while in Ireland. For more information contact the Social Welfare Services Office
How much will I be paid?
New Zealand payments
The rate you are paid depends on the New Zealand benefit or pension you apply for and the number of months you lived in New Zealand.
If you receive a benefit or pension from any country other than Ireland, this amount will be deducted from the maximum gross rate of your New Zealand payment. Certain Irish payments may also be deductible. Payments are deducted before assessing how much you are able to receive in Ireland. Contact International Services to discuss.
All New Zealand payments into Ireland are paid in New Zealand dollars. The amount you receive will change each month depending on the exchange rate.
New Zealand Superannuation and Veteran’s Pension
The rate paid is based on your date of birth as well as the number of months lived in New Zealand since the age of 20. Payments into Ireland are paid at the gross rate.
Invalid’s Benefit, Widow’s Benefit and Domestic Purposes Benefit for Widowers
- if you have lived in New Zealand for 300 months or more since you turned 20, you may receive the maximum gross rate
- if you have lived in New Zealand for less than 300 months since turning 20, you may receive an amount based on the number of months lived in New Zealand since turning 20.
Payments into Ireland are paid at the net rate.
Note: The Invalid’s Benefit, Widow’s Benefit and Domestic Purposes Benefit for Widowers are all income-tested. This means that the rate you are paid depends on any other income that you have.
Orphans Benefit
You are paid the same amount that you would receive if you lived in New Zealand. Orphans Benefit is a non-taxable payment.
Irish payments
The Social Welfare Services Office decides how much you will be paid. This depends on your periods of Irish insurance and the time you have lived in New Zealand. For more information, contact the Social Welfare Services Office in Ireland
How are payments made from New Zealand?
You can choose to have your payments made:
- to an Irish bank account every four weeks or
- to a New Zealand bank account every fortnight.
If you choose to have your payment made to an Irish bank account, Work and Income will pay the initial cost of transferring the funds. You must pay for any other costs that your bank charges.
If you choose to have your payment made to a New Zealand bank account, you must pay the cost of any transfers to Ireland.
What tax will I have to pay?
You may have to pay tax on New Zealand payments when you live in Ireland. For more information about paying taxes in Ireland, contact the Irish tax authorities
What happens to my New Zealand benefit or pension if I leave Ireland?
If you move to another country, you may continue to receive your New Zealand benefit or pension depending on which country you move to.
New Zealand has social security agreements with Canada, the United Kingdom, Jersey and Guernsey, the Netherlands, Denmark, Greece and Australia. You will need to re-apply for your New Zealand payment under the appropriate agreement if you move to any of these countries.
The Agreement between New Zealand and the United Kingdom does not allow for payment of New Zealand benefits and pensions in the United Kingdom, however you may be able to receive a United Kingdom benefit or pension.
If you move from Ireland to live in a country which New Zealand does not have a social security agreement with, your New Zealand payments will stop.
If you visit another country, a temporary absence of up to 26 weeks from Ireland will not affect your payments.
Contact International Services to discuss how a move or visit to another country will affect your payments.
What happens to my New Zealand benefit or pension if I return to New Zealand?
If you return to New Zealand temporarily, your payments will not be affected. If you return to New Zealand permanently, you may be paid the full New Zealand rate less any payment that you receive from Ireland or another country. You will need to tell Work and Income that you have returned to live in New Zealand.
Receiving a benefit or pension in New Zealand
If you live in New Zealand or intend to, you may qualify for benefits and pensions from both New Zealand and Ireland.
If you are paid a New Zealand benefit or pension, you must apply for any Irish benefit or pension that you may be able to receive.
The total amount you receive will be similar to the amount you would have been paid if you had spent all your life in New Zealand.
Generally, you must have permanent residence or New Zealand citizenship to be paid a New Zealand benefit or pension.
If you already receive an Irish benefit or pension, you must tell Work and Income.
Receiving Irish benefits or pensions in New Zealand
The Social Welfare Service Office in Ireland decides who can receive Irish benefits and pensions and how much will be paid.
If you or your partner have lived in Ireland, you may be able to receive:
- State Pension (Contributory)
- State Pension (Transition)
- Widows (Contributory) Pension
- Invalidity Pension
- Guardians Payment (Contributory).
How do I apply for Irish benefits and pensions?
You should apply before you leave Ireland.
If you already live in New Zealand, contact Work and Income
Receiving New Zealand benefits or pensions in New Zealand
Work and Income uses certain criteria to decide who can get a benefit or pension in New Zealand, and how much will be paid.
Can I receive New Zealand Superannuation or a Veteran’s Pension?
- you meet the New Zealand criteria for New Zealand Superannuation or a Veteran’s Pension
- you have been resident and present in New Zealand for more than 10 years since the age of 20 with five years since the age of 50 (your periods of Irish insurance can be used for this)
- you are ordinarily resident in New Zealand when you apply
- you have been granted permanent residence in New Zealand by Immigration New Zealand or you have New Zealand citizenship
- you intend to live in New Zealand
- you are 65 or over
- you have the necessary service and disability qualifications (for Veteran’s Pension).
Note: You can receive either New Zealand Superannuation or the Veteran’s Pension, but not both.
More information about New Zealand Superannuation
More information about Veteran’s Pension
The Living Alone Payment
If you live alone and you receive New Zealand Superannuation you may be eligible for the Living Alone Payment
Partners
You may choose to include your partner if they do not meet the criteria for either pension eg they are under 65 or do not meet the residency criteria.
If you choose to include your partner, the married rate of New Zealand Superannuation or Veteran’s Pension will be income tested. This means that the rate you are paid will depend on any income you and your partner have.
Can I receive an Invalid’s Benefit?
You may be able to receive an Invalid’s Benefit if you have lived in Ireland and:
- you meet the New Zealand criteria for an Invalid’s Benefit
- you have been resident and present in New Zealand for more than two years (your periods of Irish insurance can be used for this)
- you are ordinarily resident in New Zealand when you apply
- you have been granted permanent residence in New Zealand by Immigration New Zealand or you have New Zealand citizenship
- you are 16 or over
- you are permanently and severely restricted in your capacity to work because of sickness, injury or disability or you are blind.
More information about the Invalid’s Benefit
Can I receive a Widow’s Benefit or the Domestic Purposes Benefit for Widowers?
You may be able to receive either of these if you have lived in Ireland and:
- you meet the New Zealand criteria a Widow’s Benefit or Domestic Purposes Benefit for Widowers
- you have been resident and present in New Zealand for more than two years (you and your partner’s periods of Irish insurance can be used for this)
- you are ordinarily resident in New Zealand when you apply
- you have been granted permanent residence in New Zealand by Immigration New Zealand or you have New Zealand citizenship
- you are 16 or over and were legally married to your last deceased spouse (for the Widow’s Benefit) you are a man whose partner is deceased (for Domestic Purposes Benefit for Widowers)
- you are the father of one or more dependent children, one of whom was born in New Zealand or Ireland (for the Domestic Purposes Benefit for Widowers).
Note: Partners that died in Ireland may be treated as if they died in New Zealand.
More information about
Can I receive an Orphans Benefit?
You may be able to receive an Orphans Benefit if you have lived in Ireland and:
- you meet the New Zealand criteria for Orphans Benefit
- you are ordinarily resident in New Zealand when you apply
- you have been granted permanent residence in New Zealand by Immigration New Zealand or you have New Zealand citizenship
- you are 18 or over
- you are likely to look after the child for at least one year
- you are the main caregiver of the child
- you are not the child’s natural or adoptive parent.
More information about the Orphan’s Benefit
Can I receive extra assistance?
There are a number of supplementary benefits available in New Zealand. You may qualify for these depending on your circumstances.
Accommodation Supplement
The Accommodation Supplement helps with paying rent or board, or owning a home. The rate depends on the area you live in and your accommodation costs.
Disability Allowance
If you have a disability you may be able to receive a Disability Allowance to help towards any extra costs such as regular doctor visits, medicines, extra clothes, food or travel.
Working for families Tax Credit (formerly Family Support)
If you care for dependent children, you may be able to receive Working for families tax credit This depends on any other income you receive.
For more information about these benefits, refer to Work and Income’s brochure:
If you apply for New Zealand Superannuation or Veteran’s Pension refer to:
How do I apply for New Zealand benefits or pensions?
You should apply at a Work and Income office. To find out more, call Work and Income
How much will I be paid?
As a general rule, the amount you are paid is about equal to the New Zealand benefit or pension you would be paid if you lived all your life in New Zealand.
Work and Income decides how much you will be paid based on certain criteria. Any benefit or pension similar to a New Zealand benefit or pension from another country including Ireland is usually deducted from your New Zealand payment.
How is this done?
This depends on how you choose to have your payment from Ireland made.
How are payments made from Ireland?
You can choose to have your Irish benefit or pension paid by the Direct Payment Method or by the Special Banking Option.
Direct Payment Method
If you choose the Direct Payment Method, your Irish benefit or pension is paid directly from Ireland to your bank account every four weeks. You are responsible for paying tax on this.
Your Irish benefit or pension is converted each month to New Zealand dollars using an average exchange rate. This amount (excluding your Christmas bonus) is directly deducted from your New Zealand benefit or pension.
This means that the payments that you receive from Ireland and New Zealand will change each month due to fluctuations in exchange rates.
Each month Work and Income will send you a letter explaining how your New Zealand payment rate was worked out. If you don’t want to receive these, please let us know.
The total amount you will receive will be the equivalent of your full New Zealand benefit or pension entitlement.
Note: The rate of Invalid’s Benefit, Widow’s Benefit, Domestic Purposes Benefit for Widowers and New Zealand Superannuation (where a non-qualified partner has been included) depends on any other income you have.
The Special Banking Option
If you choose the Special Banking Option, your Irish benefit or pension will be paid into a special bank account that only Work and Income and the bank access.
Work and Income will pay you the full New Zealand benefit or pension weekly or fortnightly. Your payment isn’t affected by exchange rates and the tax is already paid for you.
Any Christmas bonus you may receive is transferred into your own bank account.
For more information, refer to
What tax will I have to pay?
When I may have to pay tax
You may have to pay tax on your Irish payments in New Zealand if:
- you are paid New Zealand Superannuation or a Veteran’s Pension, and
- you are paid your Irish pension by the Direct Payment Method.
This is regardless of whether your Irish pension is paid to a bank account in Ireland or in New Zealand.
Make sure you keep copies of all your banking records, as may confirm your gross Irish pension payments required for tax purposes.
When I may not have to pay tax
Generally, you do not have to pay tax on your Irish payments in New Zealand if:
- you are paid an Invalid’s Benefit, Widow’s Benefit, Domestic Purposes Benefit for Widowers, Orphans Benefit or any other New Zealand benefit and
- you are paid your Irish benefit or pension by the Direct Payment Method.
This is because your gross Irish pension is directly deducted from your net New Zealand entitlement.
If you have chosen the Special Banking Option the tax is already paid. However, you may need to pay tax on any Irish benefit or pension payments you received prior to choosing the Special Banking Option. You may also need to pay tax on your Christmas Bonus.
We recommend you discuss your tax liabilities with Inland Revenue (New Zealand).
What happens to my New Zealand benefit or pension if I leave New Zealand?
If you leave New Zealand temporarily, you must advise Work and Income
You may continue to receive your benefit or pension, or it may be suspended or cancelled, depending on the length of time you are away.
If you move to another country, you may continue to receive your New Zealand benefit or pension depending on which country you move to.
Advise Work and Income of your plans so there’s less chance that you will be overpaid and required to make repayments later.
What happens to my New Zealand benefit or pension if I return to Ireland?
If you return to Ireland temporarily, you must advise Work and Income before you leave New Zealand. Your benefit or pension may be suspended or cancelled, depending on the length of time you are away from New Zealand.
If you move back to Ireland, your benefit or pension may be suspended or cancelled, depending on the length of time you are away. In certain cases, you can take your New Zealand payment with you, but the rate may change. You can apply to receive payments in Ireland before you depart New Zealand.
Advise Work and Income of your plans so there’s less chance that you will be overpaid and required to make repayments later.
For more information about how leaving New Zealand may affect your payment, refer to Work and Income’s brochures:
If you are paid New Zealand Superannuation or Veteran’s Pension, refer to:
Frequently Asked Questions
Q. If my partner is under 65 and is included in my New Zealand Superannuation or Veteran’s Pension and we move to Ireland, is my rate affected?
A. Yes. New Zealand Superannuation and Veteran’s Pension payments into Ireland do not include payments for partners under 65.
Q. Who decides how much I will be paid?
A. The Social Welfare Services Office in Ireland decides who can receive Irish benefits and pensions and how much will be paid. Work and Income in New Zealand decides who can receive a New Zealand benefit or pension and how much will be paid.
Q. What happens to the information I provide Work and Income?
A. Any application forms you complete for New Zealand benefits or pensions may be compared with information held by the Social Welfare Services Office or Work and Income. Work and Income checks your identity and residency status.
Work and Income may compare information with Inland Revenue, the Ministry of Justice, the Department of Corrections, the New Zealand Customs Service, the Department of Internal Affairs, the Accident Compensation Corporation, Housing New Zealand Corporation and Immigration New Zealand. Work and Income may pass this information on to the Social Welfare Services Office as well.
In certain circumstances, Work and Income may approach other governments from whom you may be able to receive a similar benefit or pension.
Under the New Zealand Privacy Act 1993, you have the right to request all information we hold about you and corrections to that information.
Q. Is my benefit or pension affected if I owe money to the Social Welfare Services Office or Work and Income?
A. Yes. If you owe money in either country for an overpayment of a benefit or pension, it can be deducted from your benefit or pension. Repayments can be negotiated.
Q. What happens if I’m in New Zealand and my Irish benefit or pension is higher than the New Zealand benefit or pension?
A. If your Irish payment is paid by Direct Payment Method you will be paid your full Irish payment but not a New Zealand benefit or pension.
If your partner is paid a New Zealand benefit or pension, any excess from your Irish payment will be deducted from their New Zealand benefit or pension.
If you are on the Special Banking Option, please talk to us about your options.
Q. I’m leaving New Zealand to live in Ireland, but would like to travel first. How is my benefit or pension affected?
A. If you intend to live in Ireland, you must apply for payment in Ireland before you leave. You may take up to 26 weeks from leaving New Zealand to reside there eg you take a three month holiday in the United Kingdom first. In this instance, you would be considered ordinarily resident in Ireland for benefit and pension purposes.
If you don’t arrive in Ireland within 26 weeks your payments will stop and you may have to pay back all New Zealand payments made from the time you left New Zealand.
Q. Can I receive back-dated payments for New Zealand benefits or pensions?
A. No. You will be paid from the date that Work and Income or the Social Welfare Services Office receives your application or the date of entitlement – whichever is later.
If you qualify for an Invalid’s Benefit, Widow’s Benefit or Domestic Purposes Benefit for Widowers, there is a stand-down period. Payment begins after that period.
Contacts
Contacting Ireland
Pension Services Office
Department of Social, Community
and Family Affairs
College Road, Sligo
REPUBLIC OF IRELAND
Calling from Ireland
Tel 1890 500 000, (01) 704 3000
Department of Social, Community and Family Affairs
International Operations
PO Box 500
Dublin 1
REPUBLIC OF IRELAND
Calling from overseas
Tel 00353 716 9800
Web www.welfare.ie
When you write to the Social Welfare Services Office, you should include:
- your full name
- full address
- date of birth
- a list of all the countries you have lived in
- your Irish reference number.
Contacting New Zealand
International Services
Work and Income
Ministry of Social Development
P O Box 27-178
Wellington 6141
NEW ZEALAND
Calling from New Zealand
For general benefit enquiries or to arrange a meeting 0800 559 009
For specific enquiries about the Agreement 0800 777 227
Calling from overseas
Tel 0064 4 978 1180
Fax 0064 4 918 0159
Email international.services@msd.govt.nz
