INDUSTRIAL RELATIONS ACTS, 1946 TO 1990
SECTION 13(9), INDUSTRIAL RELATIONS ACT, 1969
SECURTIAS SECURITY SERVICES LTD
(REPRESENTED BY IRISH BUSINESS AND EMPLOYERS' CONFEDERATION)
- AND -
(REPRESENTED BY SERVICES INDUSTRIAL PROFESSIONAL TECHNICAL UNION)
Chairman: Mr Duffy
Employer Member: Ms Doyle
Worker Member: Mr Shanahan
1. Appeal of Rights Commissioner's Recommendation r-119304-ir-11/JT.
2. This dispute concerns the Worker's claim for a full refund of incorrect PRSI deductions. This dispute was referred to a Rights Commissioner for investigation and recommendation. On the 8th May, 2012 the Rights Commissioner issued the following Recommendation:-
- "The reason the Claimant did not get a total refund is because of the Revenue's four-year limit on reclaims. Given the Claimant's business background he ought to have been aware of his tax affairs and entitlements. Furthermore, he received his P60s advising him of what tax was being deducted. I do not find the claim well-founded and it fails."
On the 13th June, 2012 the Worker appealed the Rights Commissioner's Recommendation to the Labour Court in accordance with Section 13(9) of the Industrial Relations Act, 1969. A Labour Court hearing took place on the 6th September, 2012.
3. 1. The Worker informed the Company at the start of his employment that he was a widower.
2. The Company incorrectly deducted too much PRSI.
3.This Company should fully reimburse the Worker.
4. 1.The Company made statutory deductions in good faith based on information supplied by the Worker.
2.The Company made every effort to secure a refund for the Worker.
3.The Worker's dispute is now with the Revenue Commissioners.
The Court has considerable sympathy for the position in which the Claimant finds himself. There is, however, no suggestion that the Claimant was in any way mislead concerning the rate of PRSI being deducted from his wages and the situation continued over many years because both parties were equally and genuinely mistaken as to the correct rate of deduction having regard to the Claimant's status. In these circumstances the Court cannot fix the employer with liability for the overpayments concerned because the Department of Social Protection appear to apply a limitation of four years on the recovery of overpayments.
Accordingly, the Court affirms the recommendation of the Rights Commissioner and the appeal is disallowed.
Signed on behalf of the Labour Court
12th September, 2012______________________
Enquiries concerning this Decision should be addressed to Jonathan McCabe, Court Secretary.