Ned O'Keeffe
Ceist:82 Mr. E. O'Keeffe asked the Minister for Finance when a refund of PRSI contributions will be made to a person, details supplied, in County Cork.
Written Answers. - PRSI Contributions Refund.
I am advised by the Revenue Commissioners that no claim for a refund has been received by them from the person concerned.
If the person is in employment and contributions have been deducted in error during the 1992/93 year, which ends on 5 April, 1993, then the employer is liable to make any refund due for that year. Refund of contributions deducted in error for prior years may be claimed from the Department of Social Welfare, PRSI Refund Section, Gandon House, Dublin 2.
In the event that the person is not in employment but is in receipt of a pension then the paying authority is liable to make any refund for the year ending 5 April, 1993. Refund of contributions deducted in error from a pension in prior years should be claimed from PRSI Refund Section, Collector-General's Office, Baggot Bridge House, 85/86 Lower Baggot Street, Dublin 2.
PRSI contributions deducted during the current year (6 April, 1992 to 5 April, 1993) from a person who is under 15 years should be refunded by the employer.
Application for a refund for prior years should be made to PRSI Refund Section, Department of Social Welfare, Gandon House, Dublin 2.
Contributions deducted, in error, at the Pension class (K1) of PRSI should be refunded by the paying authority in the current tax year and may be claimed from PRSI Refund Section, Collector-General's Office, Baggot Bridge House, Dublin 2 for prior years.