USC refund

Cathalog

Hi everyone,

I recently requested P21 balancing statements for 2010, 2011 and 2012, as I discovered that anyone earning under 10k (give or take) in a year can have their USC (or income levy, for 2010) refunded.

My 2012 statement included a section on the bottom for USC and I was refunded accordingly.

However, the 2011 statement has no such section.

The 2010 statement has no section for income levy.

I only worked for the summer both years and earned much less than 10k.

Can anyone advise?

Edit: I realise that in 2011 the USC limit was only 4k and not 10k. However, I earned less than this and should surely still be owed USC.

lotsofthegreen

In 2010 it was the health levy (built into income levy) and managed through PRSI ( social welfare not revenue:


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 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 Social Protection
April 2013





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Last modified:17/01/2014

lotsofthegreen

For 2011 , I would email/ write to revenue to review your USC paid

This should trigger the refund I think, as it was not done on a cumulative basis

Cathalog

Thanks for that! Really appreciate it.

Crazy that I have to write to them in this day and age.

2ndcoming

You can call them either. Worth noting the 10,000 bottom limit didn't apply in 2011, it was 4,000 for that year. It was 15,000 for 2010 though (income levy).