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You pay the Health Contribution if your gross weekly earnings are �480 or over at PRSI Subclass A1. The Health Contribution is charged at 2% on all reckonable earnings above this threshold. An additional 0.5% health levy has been introduced on earnings exceeding �1,925 per week (equivalent to �3,850 per fortnight and to �8,342 per month). If your gross earnings are under �480 in any given week, you do not have to pay the Health Contribution for that week. If your weekly earnings fluctuate above and below �480, but your total earnings during 2007 are �24,960 or less, you may claim a refund of the 2% Health Contribution from:

PRSI Refunds
Ois�n House
Pearse Street
Dublin 2

Tel: (01) 673 2586

You must send in your P60 when claiming a refund of PRSI.

Last modified:23/09/2008

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