Guide Guide to Pay-Related Social Insurance - SW106

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Yes, the decision issued by a Deciding Officer from Scope Section or by an Appeals Officer is legally binding. It should be applied to all people employed in the same position and under the same terms.

For employees, the decisions affect entitlement to social welfare payments, cover under employment protection legislation (including redundancy) and income tax payments. For employers, the decisions affect their duties under social welfare and employment law.

Where a decision results in the PRSI Class changing to a higher rate of PRSI, arrears will be collected by a Social Welfare Inspector from the employer.

Where a decision results in the PRSI Class changing to a lower rate of PRSI, a refund can be claimed from PRSI Refunds Section, after the tax year ends. However, if the decision refers to the current tax year the employer should make the necessary adjustment to correct the error before the end of the tax year.

If a person has overpaid PRSI contributions an application for a refund should be made after the tax year ends. With effect from 1 January 2010, an application for the return of PRSI contributions must be made within four years of the last day of the contribution year in respect of which the contributions concerned were paid.

You may apply for a PRSI refund by completing application form PRSIREF1, and sending the form to

PRSI Refunds Section
Gandon House
Department of Employment Affairs and Social Protection
Amiens Street
Dublin 1

Telephone: Dublin (01) 673 2586

If a formal decision results in the PRSI class changing to a higher rate of PRSI, the employer must pay all the arrears.


Last modified:31/01/2017

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