Gerald Nash (Louth, Labour) | Oireachtas source

Remuneration for what might be more correctly described as "travelling time" can be included in the terms of a sectoral employment order, SEO. Section 12 of the Bill provides for a definition of “remuneration” for the purposes of a Labour Court recommendation for the terms of an SEO. The definition is based on the definition of “remuneration” included in the Protection of Employment (Temporary Agency Worker) Act 2012. That definition includes basic pay and a list of other elements in excess of basic pay that may be included as part of the court’s recommendation for a rate of remuneration for a particular sector. In this context, I do not consider subsistence, which is normally paid to workers to cover out-of-pocket expenses incurred for the purposes of carrying out their duties, as part of a person’s pay. Moreover, subsistence payments are normally treated differently for tax purposes by the Revenue Commissioners. Accordingly, I do not propose to include it as part of the definition of remuneration and I cannot accept this amendment.