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, as well as providing guidance on recovering USC and PRSI. This guidance includes an example of how an employer should deal with an overpayment situation where an employee dies after 1 January 2019 when PAYE Modernisation is in force.