PRSI Implications of two concurrent employments

C

cannns

Guest
Basically I have two jobs, one working full time and in receipt of a salary of €24k and a second part-time job earning about €6k per annum. In the full time job I am classed AL and in the part-time job I am classed A0 for PRSI.

If both incomes were combined I would have a salary that would put me in class A1 and I would therefore be liable to the health levy. If this was applied it would mean I have underpaid PRSI by about €1,300 in 2010. Am I liable to pay this?

According to citizen’s information:
“If the employee's total earnings for the income tax year from two or more concurrent employments exceed the employee's ceiling quoted in the SW14 booklet, the employee may have overpaid his or her share of the PRSI contribution. He or she can claim any refund due by forwarding copies of their P60s for each employment for the tax year in question to”

It does not state the implications of the under paying.
Secondly, in the part-time employment I have paid emergency tax and as a result have overpaid PAYE and income levy. Can I claim a refund for this separate to the PRSI?
 
AFAIK there's no underpayment in your case; I've never heard tell of anyone getting caught for additional PRSI in the way you're describing, but I've looked too and can't actually find that in writing anywhere. The only way this could ever arise is if you were to actually approach DSFA about it anyway, so you might want to let that sleeping dog lie!

As regards your emergency tax / income levy query, yes you can claim that from Revenue - it's a totally separate issue from PRSI which is dealt with by Welfare. (Not sure about income levy though, if anything you'll have underpaid it, being on emergency tax won't affect the amount of income levy you'll pay.)
 
Thanks for your comment, I looked back and yes in fact there is a slight underpayment of €65 in income levy, however, the over payment of paye is well in excess of this.
 
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