PRSI Refunds

You can apply for a Pay Related Social Insurance (PRSI) refund if the wrong PRSI rate has been paid from your wages or income.

Applications can be made for the last 4 complete tax years.

You may be due a PRSI refund if:

• you are over 66 and have paid PRSI on your wages
• you are under 16 and have paid PRSI on your wages
• you are self-employed as a Company Director, Sole Trader, or a member of a Partnership and paid Class A contributions instead of Class S
• you are a Civil Servant, recruited before 6 April 1995 and paid Class A instead of B, C or D
• you paid maintenance to a spouse or civil partner
• you are the holder of E101/A1 Portable Document/Certificate of Coverage/Exemption Certificate
• you had no contract of service with an employer
• subsidiary employment – you are a permanent civil or public servant, recruited before 6 April 1995, who concurrently paid full PRSI in another employment
• you paid PRSI on your full salary while you were getting Maternity Benefit, Adoptive Benefit, Paternity Benefit, Illness Benefit or Health and Safety Benefit

For more examples see the related guidelines.

If you're an employee

Apply online

For employees, the quickest way to apply is online at MyWelfare.

To do this you must register for a Public Services Card (PSC) and connect your mobile phone with this card.

For certain types of refund, additional documents are required. These can be uploaded with your online application.

Apply by post

If you cannot use the online system, you can download and complete an application form for Employee Refund of PRSI contributions (PRSI REF1).

Completed forms can be posted to:

If you're an employer

Employers who want to apply for a refund on behalf of themselves or employees can download and complete an application form for Employer Refund of PRSI contributions (PRSI REF2).

Completed forms can be posted to:

Operational guidelines describe the processes and procedures that staff in the department follow when carrying out their work.

Operational Guidelines: PRSI - PRSI Refunds Section.