Yes, the decisions issued by a Deciding Officer from Scope Section or by an Appeals Officer is legally binding. It should be applied to all people employed in the same position and under the same terms.
For employees, the decisions affect entitlement to social welfare payments, cover under employment protection legislation (including redundancy) and income tax payments. For employers, the decisions affect their duties under social welfare and employment law.
If a formal decision results in the class of PRSI changing to a lower rate, you may apply for a refund of any overpayment of contributions from:
PRSI Refunds Section
Department of Social and Family Affairs
Telephone: Dublin (01) 673 2586
If a formal decision results in the PRSI class changing to a higher rate of PRSI, the employer must pay all arrears.