Generally, Pay Related Social Insurance (PRSI) refunds can be applied for where the wrong PRSI rate has been paid from someone's income. Full details of where a refund may be applicable are set out on the Department's website at www.gov.ie/en/service/5706e5-prsi-refunds/.
However, where a person enters the social insurance system after they reach the age of 56 they will not be able to make sufficient social insurance contributions to be awarded a State Pensions (Contributory) on reaching 66 years because the State Pensions (Contributory) has a minimum contribution requirement of 520 contributions (i.e. 10 years). Where this arises, a level of PRSI refund may be applicable. For such employees, the quickest way to apply is online at MyWelfare.
If there is a particular case that the Deputy has a concern about, then my officials would be happy to examine it.
I hope this clarifies the matter.