Oireachtas Joint and Select Committees

Thursday, 18 January 2024

Public Accounts Committee

Appropriation Accounts 2022
Vote 37 - Social Protection
Social Insurance Fund 2022
Report on the Accounts of the Public Services 2022
Chapter 13 - Regularity of Social Welfare Payments
Chapter 14 - Ex gratia Payments of €1.4 million to Social Welfare Branch Managers
Chapter 15 - Raising Social Welfare Overpayments
Chapter 16 - Recovery of Welfare Overpayments
Chapter 17 - Actuarial Review of the Social Insurance Fund

9:30 am

Mr. John McKeon:

I can only speak for the social insurance classification part. The workers’ rights part and the employment contract law part are for the Department of Enterprise, Trade and Employment and the Workplace Relations Commission. The taxation part is for Revenue. The contract that exists is between the individual household and the tutor. The household is engaging the tutor. The Department of Education pays a grant in respect of engaging a tutor. It used to be paid directly to the household, with the household having to pay it to the tutor. The household would then have to work with Revenue regarding taxation, social insurance and so forth. My understanding is that, for reasons of convenience, the Department of Education agreed to take them on and pay them. The fact that the Department is paying them for reasons of convenience does not change the nature of the relationship. The nature of that relationship is still a self-employed one for social insurance purposes.

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