If the incorrect rate of PRSI is deducted from your wages you may be entitled to a refund. There are a number of reasons why you might be paying the wrong PRSI rate.
You can find more information in the Operational Guidelines
To get a refund either you or your employer should apply in writing to:
PRSI Refunds Section
Telephone (01) 673 2586
If you have paid too much PRSI you will get a refund and the Department will correct your social insurance record.