Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

I appreciate the Deputy's point of view on this. People are being paid by the Department and they feel that as such that they are employees of it. I would highlight that the parents come into this. They are the people who bring home tutors into their homes so that they can provide those tuition services to children in the household. The parents have a pivotal role and it is important that is not omitted because it is through the parents that this scheme happens.

That said, I accept the confusion between the Department of Social Protection and the WRC, if it was to adjudicate on this. There are many classifications where determinations have to be made on whether a person is self-employed or a contractor working for a business. The question is whether the person is in effect and in reality an employee. That determination has yet to be made and it is important that this case is put. I would recommend that the Department of Social Protection work on this. Revenue is available.

During the recent pandemic, the pandemic unemployment payment, which was available to employees and self-employed persons, was available to people carrying out home tuition. There was also an enhanced illness benefit available to employees and self-employed persons up to a maximum of two weeks when they were medically required to self-isolate during Covid-19.

The matters of PRSI status and employment classification are for the scope section in the Department of Social Protection. I suggest the Deputy table a Topical Issue matter for that Department to get the views from the Department of Finance and the Department of Social Protection on the Revenue's position on the record. It might be helpful to then bring the matter to the WRC.

Self-employed workers who pay social insurance contributions, or class S contributions, are covered for a wide range of social benefits, which I mentioned. I understand the difficulties with the lack of sick pay and holiday pay and not being able to contribute to a pension fund.

Further discussion is required on this matter.

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