Social Welfare Consolidation Act 2005 section 37

Return of contributions — maintenance arrangements

Section 37 provides for the potential refund of PRSI contributions where a contributor has made qualifying maintenance payments to a former spouse, civil partner, or cohabitant.

• Regulations may allow for partial or full refund of PRSI contributions paid by individuals who make maintenance payments under qualifying arrangements.
• Qualifying arrangements include legally recognised maintenance for the benefit of a separated spouse, a civil partner living apart, or a former cohabitant.
• The refund does not apply where the separated or divorced spouse, or dissolved civil partner, has elected to be treated as a single person for tax purposes.
• The amount refundable and any conditions attached are to be set out in regulations.