PRSI calculation

Daddy Ireland

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My daughter age 20 earned a cumulative 15k approx in 2019 from 4 jobs over 33 weeks. PRSI was deducted over rates A0 (8) AX (1) A1 (24). Total PRSI deducted totalled €543. Can she claim anything back on a cumulative pay of just €15k ?
 
PRSI is calculated on a week-by-week basis so unless the employer used an incorrect PRSI class (the class is determined by earnings each week) it would seem unlikely that she has anything to reclaim.

As a guide, in 2019 class A0 would apply to weekly earnings between €38 and €352; AX would apply to weekly earnings between €352.01 and €386; AL would apply to weekly earnings A1 between €386.01 and €424; A1 would apply in all other cases. You can use this to check if the correct PRSI class was used in individual payslips.

Total USC payable on annual earnings of €15000 should amount to €120. If her total USC deductions exceed that she should be due a refund of any excess.
 
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