The provisions of section 19 relate to agency workers. I must declare an interest in this regard because I work as a recruitment agent in Galway. In common with the majority of agencies, we have paid a stamp, for which we invoice the employer, for each person who has worked for our business during the past 30 years. Section 19 seeks to provide that the person who is liable to pay the wages or salary of the individual in respect of the work or service performed will be deemed to be the employer. As most individuals are paid by the agencies, I take it that the latter are deemed to be the employers. If I place a temporary worker whom I pay €400 per week in a position, I will invoice the client for that sum plus PRSI at 8% or 10%. As the economy worsens, the client's business may be liquidated and I will be left with a bad debt of between €5,000 and €6,000 – including my fees plus VAT of 21%. I must pay PRSI, PAYE – which I have deducted from the employee's wages – holiday entitlement and VAT, but I have no protection under company law as a preferred creditor in the area of wages. I am not referring to my margins, which are my business, but I am entitled to some protection in relation to the payment of the various taxes. I should not be exploited. My agency should not be exposed to losses which might put it out of business and result in the unemployment of a further 40 people.