Mr. Niall Cody:

I would say that overall the levels of compliance are strong. In 2020, 2021 and into 2022, we essentially suspended compliance activity. We flipped to wage subsidy schemes and gave a lot of tolerance to businesses. The reality is that some people took advantage of it. I was looking at a case in the construction sector. Up to 2020, the company had X number of employees and X number of subcontractors. While the wage subsidy scheme was in place, the number of subcontractors that were converted into employees was high. The health restrictions were then lifted and they were reclassified as subcontractors. Much of that is done in agreement with both parties. Sometimes we look at a case, where neither party wants an employment relationship. Then something goes wrong. There was a big case in the UK - it has gone through all the levels - in which the employee was a subcontractor. This was well paid work. Then the person got injured and wanted to be recognised as an employee. The case went through all the stages of the UK courts.