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Pay Related Social Insurance (PRSI)

This section explains Social Insurance and who it covers.

It outlines:

  • the Pay-Related Social Insurance (PRSI) contributions payable by employees, employers and self-employed people
  • Credited Contributions ('credits')
  • Voluntary Contributions

Please choose the relevant link on the right to access the information you require.

PRSI Refunds - chain email

It has come to our attention that there is a chain e-mail in circulation containing incorrect information in relation to PRSI Refunds.

There has been no error in PRSI calculations, as the e-mail suggests.

However, if you earned less than €26,000 in 2010 and earned more than €500 in any one week in that year, then you may be entitled to a refund in respect of the Health Levy element of the PRSI contribution.

If you think you are entitled to a refund, you should apply in writing, giving your name, address and Personal Public Service Number (PPSN), to

PRSI Refunds Section,
Oisin House,
Pearse Street,
Dublin 2.

On receipt of your application, your case will be examined and any refund due will be sent to you as soon as possible.

Notice Dated 22nd May 2012

We are now processing applications for Health contribution refunds received in December 2011



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