Apparent double taxation query

I was laid off in 2007 when my employer's company closed down and went out of business. I was owed about €4,000 net wages, which I applied to the liquidator for. In 2008 I got a cheque from the liquidator, not for €4,000 but a significantly lower amount, tax and PRSI having been deducted by the liquidator.

Were my wages in fact taxed twice?

The gross wages were reduced by PRSI and PAYE to approximately €4,000 net, but the liquidator applied more PAYE & PRSI to the €4,000 net before it reached me.

I think you should have applied to the liquidator that you were owed Gross salary plus holiday pay plus any pay in lieu of notice. The liquidator may have assumed you were owed 4,000 gross and applied PAYE /PRSI on it. Did you get a breakdown (payslip).
Did you get a P45. I don't know if you can claim the additional money if the liquidation is complete. You could treathen to sue them if they are not willing to help you. You could contact a solicitor.
Contact the liquidator. You are a preference creditor so should get paid before ordinary creditors (trade etc)
When you get it all sorted send the details to reveune. Depending on your income and how long you were out of work you may be entitled to a refund.

It looks like the company was insolvent and the money was paid out of state insolvency fund.

as far as i know the liquidator would do up all claims based on information he has, no benefit to him to pay you less if out of insolvency fund.

he would also prepare and issue a supplementary p45 to employee and revenue. he may have used emeregenct tax basis in calulation

request a balancing statement from revenue for 2007 and i would assume this would include orginal p45 and supplementary p45. any excess tax paid you get refunded here. even if you were taxed twice,

why have you waited till May09 to put up this query on board?