Revenue publishes updated guidance on recoupment of salary overpayments

Revenue has published updated guidance on the recoupment of overpayments of salary by an employer from an employee to include additional information and clarifications.

• Section 2 has been updated to include relevant content from three paragraphs previously referenced in other parts of the manual.
• A new example regarding 'Recoupment spanning a number of years’ has been included in section 3.
• Section 4 provides clarification on the procedure for an employee making a claim for a repayment of tax and USC and includes a new paragraph 4.3 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.