Health Levy Refund

Did you know that if an employee earned under €26,000 in 2009 or 2010, then they may have overpaid the Health Levy of up to €1,000?

In the years 2008 to 2010 if the Health Levy was calculated correctly on a weekly basis, but if an employee did not work the full year, or their pay fluctuated through the year, then they may be able to claim back overpaid Health Levy charges.

This may apply where the employee earned an annual amount of less than €26,000, but their weekly wage for any part of the year was greater than €500. The refund will vary depending on the number of weeks this applied to, an the rate of health levy that applied. The rate was 2% in 2008, and increased to 4% in April 2009 for most employees.

The refund application must be made within 4 years of the year when it took place, so if an application is to be made for 2008, this must be made by 31 December 2012 and so on with 2009 and 2010. No claims may be made for 2007 and earlier years.

The form P60 which an employer received from their employer at the end of the year will show the annual salary and the number of weeks worked, which should indicate the weekly payments.

Further details of how to apply for a refund can be found at www.welfare.ie/en/topics/prsi/pages/refundhealthlevy.aspx