James Lawless (Kildare North, Fianna Fail)
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117. To ask the Minister for Employment Affairs and Social Protection to examine the case of a person (details supplied); and if she will make a statement on the matter. [28434/24]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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Articles 7 and 8 of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 set out the obligations of employers to remit social insurance contributions and to ensure that the correct amount of social insurance contribution is deducted from their employees and is remitted, together with the employer social insurance contribution, to the Revenue Commissioners.

In normal circumstances where a person is in receipt of State Pension Contributory and is continuing in employment their rate of PRSI deduction should change. If the wrong Pay Related Social Insurance (PRSI) rate has been deducted from someone’s wages or income, they can apply to the Department of Social Protection for a refund. Applications for the last 4 complete tax years can be made online at MyWelfare. If they cannot access the online system, the application form ‘Employee Refund of PRSI contributions (PRSI REF1)’ can be download from Gov.ie and posted to the Department of Social Protection, Gandon House, Amiens Street, Dublin 1, D01 A361. A PRSI REF1 has been issued to the person concerned on the 28/06/2024.