Social Welfare Consolidation Act 2005 section 36

Return of employment contributions in respect of certain seafarers

Section 36 allows employers to reclaim employer PRSI contributions paid in respect of seafarers who meet specific qualifying conditions.

• Employers may apply to the Minister for a refund of employer PRSI paid for qualifying seafarers during prescribed periods.
• Applications must be submitted in the prescribed manner, form, and timeframe, and directed to specified persons.
• A qualifying seafarer is a master or seaman working on a qualifying ship at sea who meets certain EEA citizenship or tax liability requirements.
• A qualifying ship must be EEA-registered, at least 100 gross tons, and self-propelled, but excludes fishing vessels, tugs, and certain platform vessels.