Write to the
PRSI Refund Department,
Oisin House,
212 - 213 Pearse Street,
Dublin 2
at the year end enclosing a copy of the P60. You will need to write on behalf of the company to reclaim the companies share and the employee will have to write to claim his overpayment back.
I had to do this last year and it takes ages to get the refund, but I rang one day (after a few months) as I was needed to get the refund sorted both for the company and the employee and the girl that answered the phone told me to send in a letter saying that the company was going through financial difficulty at present and she said 9 times out of 10 it get looked at sympathetically, she gave me a fax number and I faxed a letter straight away and put the hard copy in the post, I had the refund and the employee had his within a month.