If you earn more than €8,341 in any month, you paid a Health Contribution of 2.5% (instead of the usual 2%) on the excess over €8,341.. However, if your earnings for the full year were less than €100,100, you can claim a refund.
The refunds are very small and probably not worth claiming.
Example
Normal salary €7,000 per month
December salary: €10,000
Total salary for the year €73,000
Excess Health Levy charged .5% of €1,659 (€10,000 – €8,341)
€8.29
However, if you do want to claim them:, send the following letter and your P60 to the Refunds Section.
There is a form called PRSI REF 1, but you do not need to fill it out.
Further Information from 01 673 2586
Department of Social & Family Affairs
PRI Refunds
Oisin House
Pearse St.
Dublin 2.
Name:
PPS no:
Please make an over the ceiling refund of the Health Levy paid during 2008. I enclose my P60.
Signed:
Address