The OP could be due a PRSI refund under either of two categories:
1) Exemption from PRSI Liability
Persons issued with E101 certificates as migrant workers within the EU or non- EU nationals on temporary assignment to Ireland may be exempt from paying PRSI contributions.
Or
2) Earnings thresholds & Ceilings for PRSI Liability
Seeing as she only worked for two months in 2006, she might or might not be entitled to a refund as her earnings would more than likely have been below the income threshold for that year.
Charlene: There is no time limit for applying for such a refund. I recently had occasion to query my PRSI contributions going as far back as 1999 & my application is currently ''in the system''.
The only problem you might run up against is that due to current industrial action I think that claims going back further than the previous tax year are not being dealt with, as I was advised in December to get my claim in before the end of the year, which I did, as the work to rule came into affect on Jan 1st 2010. For current claims there is a significant backlog anyway – I think it’s in the region of 10 months.
For a definitive answer I suggest that you contact:
PRSI Refunds Section,
Department of Social and Family Affairs,
Oisin House,
212-213 Pearse Street,
Dublin 2.
Tel: +353 1 6732586
Fax: +353 1 6732460
Again, due to current industrial action there may be some delay in your call being answered, so keep trying. The best time to get an answer would probably be between 9.30 am – 10.15am & 2.30pm – 3.15pm.