Frank Feighan (Sligo-Leitrim, Fine Gael) | Oireachtas source

I thank the Deputy for raising this important issue. Employment status has implications for PRSI contributions and associated social welfare benefits, tax treatment and employment rights. Many statutory employment rights are only available to employees as opposed to those who are self-employed.

There are three statutory bodies in place that make determinations on the employment status of a person for the purpose of PRSI, tax and employment rights, the first of which is the scope section in the Department of Social Protection, which determines employment status with a view to deciding the appropriate class of PRSI for an individual. The second body that may make determinations of employment status is the Office of the Revenue Commissioners, where employment status determines tax treatment. The third body is the adjudication service of the Workplace Relations Commission, WRC, which determines employment status as a preliminary issue when adjudicating on employment rights complaints. The WRC is an independent statutory body under the aegis of the Department of Enterprise, Trade and Employment. Information on its complaints process may be accessed at www.workplacerelations.ie/en/complaints_disputes/refer_a_dispute_make_a_complaint/. The WRC also provides a telephone information service, which service is manned by experienced WRC information officers.

The issue of misclassification of employment status is a complex matter and decisions of the Department of Social Protection's scope section, the WRC or Revenue are not binding on one another. Appeals from the scope section are referred to the Social Welfare Appeals Office, appeals from Revenue are referred to the Tax Appeals Commission and appeals from the WRC are referred to the Labour Court.

I understand that RTÉ has engaged in an internal process of review carried out by Eversheds Sutherland and that the scope section is investigating the matter.

The Government takes the issue of false self-employment seriously. In this regard, the determination of employment status working group has been established and is chaired by the Minister of State with responsibility for business, employment and retail, Deputy English. The purpose of this working group is to examine issues around employment status, consider the scale of misclassification and discuss the potential to improve systems by which correct employment status is determined. The group's first meeting took place on Wednesday, 13 April and its second took place on Tuesday, 21 June. It intends to meet again in the near future. The group consists of representatives from the Irish Congress of Trade Unions, IBEC, the Construction Federation of Ireland and Irish Small and Medium Employers, ISME, as well as officials from the Department of Enterprise, Trade and Employment, the Revenue Commissioners and the Department of Social Protection.

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