Gerald Nash (Louth, Labour) | Oireachtas source

Section 12 provides for a definition of “remuneration” for the purposes of a Labour Court recommendation with regard to the terms of a sectorial employment order, SEO. The definition is based on the definition of “remuneration” included in the Protection of Employees (Temporary Agency Work) Act 2012. The 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 that subsistence normally paid to workers to cover out-of-pocket expenses incurred for the purpose of carrying out their duties is not considered 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, therefore, I cannot accept this amendment.

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