Employer Refund of PRSI contributions Application Form (PRSI REF2)

• Published date: 23 March 2021
• Issuer: Department of Social Protection

Page 1

Application form for Employer

Refund of PRSI contributions

Please note: A refund may be claimed for a maximum of four years prior to the current year.

Data Classification R

Social Welfare Services

PRSI REF 2

How to complete this application form.

• You need your employer number and employee’s PPS number before you apply.

• Please use this page as a guide to filling in this form.

• Please use BLACK ball point pen.

• Please use BLOCK LETTERS and place an X in the relevant boxes.

• Please answer all questions that apply to you.

• You can only apply for one type of refund per form. Incomplete forms will be

returned and this will delay your application.

What is a PRSI Refund?

A Pay Related Social Insurance (PRSI) refund can be applied for where the wrong

PRSI rate has been paid on an employee’s wages.

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

Who can apply for a PRSI Refund?

You may be entitled to a PRSI refund if

• You have an employee over 66 and you paid full PRSI on their wages.

• You have an employee under 16 and you paid full PRSI on their wages.

• PRSI was deducted from an employee’s wages while on

 Maternityleave,Paternityleave,Parent’sBenetorIllnessBenet.

How will I be paid?

Any refund due will be paid into your bank account by Electronic Fund Transfer (EFT).