(1) A contributor who is in receipt of benefits under a PRSA may pay contributions into the PRSA.
(2) For the avoidance of doubt, contributions to a PRSA may be made by a person who has entered into a PRSA contract, notwithstanding that at the time of the making of the contributions, he is not employed or self-employed.
(3) An employer may pay, at his own expense, contributions into the employee's PRSA.
(4) Subject to subsection (5), a PRSA contract may specify that the amount of a contribution shall not be less than an amount specified in the contract.
(a) The Minister may by regulations provide that the amount of a contribution shall not be less than an amount specified in the regulations (‘the minimum amount’) and shall not be greater than an amount specified in the regulations; any provision of a PRSA contract purporting to specify that the amount of a contribution shall not be less than an amount specified in the contract, being an amount which is greater than the minimum
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