Transcription of Part 42-04-70 - Recoupment of Overpayments of Salary by …
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Part 42-04-70 - Recoupment of Overpayments of Salary by …
Tax and Duty ManualPart 42-04-70 The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every of Overpayments of Salary by an Employer from an EmployeePart 42-04-70 Document last updated June 2021 Tax and Duty ManualPart 42-04-702 Table of of overpayment overpayment spanning a number of a claim for a repayment of employee who has left of emoluments following the death of an and Duty ManualPart manual sets out Revenue s position regarding the Recoupment of an overpayment of emoluments by an employer from an of PositionAny Recoupment of an overpayment of emoluments paid to an employee must be recovered on a gross pay basis, before any deductions such as income tax, Universal Social Charge (USC) and Pay Related Social Insurance (PRSI). overpayment recoupmentWhere the overpayment is being recouped by means of a deduction from emoluments in the current year, the gross amount of the overpayment is deducted from gross emoluments.
recoupment method as set out in paragraph 2.2 above. Recoupment of an overpayment, or part of an overpayment, in subsequent years must use the out of year recoupment method as set out in paragraph 2.3 above. 4. Making a claim for a repayment of tax/USC 4.1 A claim for a repayment of income tax and USC is only relevant where the
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