S.I. No. 563 of 2009.
SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) (AMENDMENT) (REFUNDS) REGULATIONS, 2009
(This note is not part of the Instrument and does not purport to be a legal interpretation.)
These regulations provide for the return of Health Contributions paid by employees in respect of tax allowable pension contributions where the employees' reckonable earnings exceed the PRSI threshold.