The state is still owed €19 million in pandemic unemployment payments that were wrongly given out.
There have been about 15,000 overpayments under the scheme.
The PUP was introduced in March 2020, when strict restrictions were first introduced.
It remains capped at 350 euro a week for those losing their jobs in hospitality.
872,000 people have received at least one payment under the scheme - with 58,000 having their claims refused.
Claims have also been withdrawn from about 141,000 people.
The Department of Social Protection says there have been about 15,000 overpayments so far.
These are valued at €29 million and latest figures show only €10 million of that has been repaid.
Brian Turner economist in UCC said he doesn't see it as a huger concern.
"To put it into perspective, over 9 billion euro has been paid out."
He says the amount due to the state represents about .2% of the government's budget.
The department says all cases of suspected fraud are investigated by its special investigation unit, which includes 21 gardai.
