Overpaid an employee and need to recoup?

Aug 07, 2018

Revenue have published guidance on how employers should go about recouping overpayments of emoluments paid to employees.  The Tax and Duty Manual states that any overpayments must be recovered on a gross basis and sets out examples of how to treat an overpayment made in the current year or where it spans over a number of years. 

The manual also sets out how to deal with employees that have ceased employment since the overpayment or who have passed away, as well as providing guidance on recovering USC and PRSI.  Read the Tax and Duty Manual.