Social Welfare Consolidation Act 2005 section 38A

Limitation on return of contributions

Section 38A sets out the time limits and procedures for applying to have PRSI contributions returned, along with circumstances where deductions may be made from any refund.

• Applications for return of contributions must generally be made within four years of the last day of the contribution year in which the contributions were paid.
• Applications made on or before 31 December 2009, or arising from certain official decisions requested by that date, are exempt from the four-year time limit.
• Refunds may be reduced by any contributions already credited at a corrected rate, or by the value of benefits received as a result of contributions paid in error.
• The term "contributions" covers employment, self-employment, voluntary, optional, and Chapter 5A/5B contributions.