Social Insurance Refunds

Dáil Éireann Debate, Thursday - 17 October 2013

Thursday, 17 October 2013

Questions (100)

Bernard Durkan

Question:

100. Deputy Bernard J. Durkan asked the Minister for Social Protection if in the case of the deduction at source of PRSI contributions by an employer in the public or the private sector where such deductions were not in order due to age or other regulation, if full refund of such deductions may be made retrospectively in line with the entitlement of the Revenue Commissioners to retrospectively apply tax liability for previous years without restriction; and if she will make a statement on the matter. [44065/13]

Written answers

Minister for Social Protection

A four year limit on the return of PRSI contributions was introduced in the Social Welfare and Pensions (No. 2) Act 2009 and has been in effect since 1 January 2010. The time limit governing the refund of PRSI contributions is in line with the arrangements of the Revenue Commissioners governing the refund of tax.