Social Welfare Consolidation Act 2005 section 34

Return of contributions paid in error

Section 34 provides the legal basis for refunding social insurance contributions that have been paid by mistake.

• The Minister has the power to make regulations governing the refund of contributions paid in error.
• Refunds can apply to all contribution types: employment (PRSI), self-employment, voluntary contributions, optional contributions, and contributions under Chapters 5A (contributions by public office holders) and 5B (contributions by employed contributors) of Part 2.
• Any refund is subject to conditions, restrictions and deductions as set out in the regulations.
• The specific details of how refunds operate are not in the primary legislation but are contained in the regulations made under this section.