Revenue eBrief No. 186/25

16 October 2025

Recoupment of Overpayments of Salary by an Employer from an Employee

Tax and Duty Manual Part 42-04-70 - Recoupment of Overpayments of Salary by an Employer from an Employee has been updated with the following changes:

  • Section 2 has been updated to include content from three paragraphs previously referenced in other parts of the manual:
    • Paragraph 2.3 Current year overpayment recoupment from a former employee,
    • Paragraph 2.4 Out of year recoupment from a current employee, and
    • Paragraph 2.5 Out of year recoupment from a former employee
  • Section 3 has been updated to include a new example regarding 'Recoupment spanning a number of years.'
  • Section 4 has been updated to clarify the procedure for an employee making a claim for a repayment of tax and USC, as well as a new paragraph 4.3 inserted regarding PRSI refunds.
  • Section 5 has been updated regarding the recoupment of salary overpayment following the death of an employee.
  • Periodic updates to dates and tax rates have been made throughout the manual.