Mattie McGrath (Tipperary South, Independent)
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To ask the Minister for Social Protection when a overpayment of PRSI contributions by a company (details supplied) in South Tipperary will be refunded; the reason for the delay in issuing such a refund; and if she will make a statement on the matter. [44662/12]

Joan Burton (Dublin West, Labour)
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The determination of the employment status and therefore PRSI Class applicable to working directors has been the subject of challenge, court judgments and legal advices. As a result, the Department has been examining the matters that determine the insurability status of working directors, having regard to the recent judgments and advices. In the meantime, I regret that decisions are suspended.

This is a difficult and complicated aspect of PRSI insurability and it is vital that this matter be fully examined. It is not possible to say how the outcome will impact on individual cases.