1. Am I entitled to a refund of the Health Contribution?
(a) If you earned more than €26,000 in 2010 you were liable to pay the Health Contribution and you are not due a refund.
If you earned less than €26,000 and never earned more than €500 in any one week you would not have been charged the Health Contribution and are not eligible for a refund.
You may be entitled to a refund of the Health Contribution if you have earned less than €26,000 in 2010 and earned more than €500 in any particular week in that year.
(b) In 2010, employees who were Medical Card holders; recipients of Social Welfare Widow's/Widower's Pension;
One Parent Family Payment; Deserted Wife's Benefit, or certain EU pensions and payments, were exempt from
the Health element of the PRSI contribution (i.e. they were liable at the sub-class of contribution - A2, B2, C2, etc.).
Refunds of the Health Contribution arise if the full contribution was paid in 2010.
2. How do I claim my refund?
If you satisfy the earnings conditions outlined above you should write to the address below and include your name, address, Personal Public Service Number and your date of birth.
Department of Employment Affairs and Social Protection
PRSI Refunds,
Oisín House,
Pearse St.,
Dublin 2.
Telephone: (01) 673 2586
3. Is there a deadline for making my claim?
You must make an application for a refund within four years of 31 December of the year you paid the contribution. For example, you must apply for a refund of Health Contributions paid in 2010 by 31 st December 2014. Any contributions paid prior to 1 January 2010 are outside the time limit for making a claim.
4. How much will I be entitled to?
The amount of refund you receive will vary depending on the amount of Health Contribution paid. For example if you paid the Health Contribution for only one week in 2010 your refund could be €20.
5. Will I be entitled to a refund in future years?
The health contribution was included in the Universal Social Charge (USC) with effect from 1 January 2011 and no health contribution refunds arise after that date.
6. How did this situation arise?
The money was properly deducted in the first instance. You were liable to pay the Health Contribution where you earned in excess of €500 in any week. However, if over the course of the year your gross annual income is less than €26,000 you may claim a refund of the health contribution deducted in the week(s) when you earned more than €500.
Note: this is an update of information that has been available on 'www.welfare.ie' since November 2011.
ENDS
Department of Employment Affairs and Social Protection
April 2013