David Stanton (Cork East, Fine Gael)
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Question 507: To ask the Minister for Social and Family Affairs the reason employment in the service of a spouse or other relatives of the employed person is an excepted employment, and these relations who are employed are not insurable under the social welfare acts; if she will re-examine this position with a view to treating all equally; and if she will make a statement on the matter. [4903/04]

Mary Coughlan (Donegal South West, Fianna Fail)
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Under social welfare legislation, the social insurance status of spouses and relatives engaged in a family business can vary with the circumstances. A number of different situations can arise. Spouses or relatives who are engaged in a business partnership are treated as individual self-employed contributors and can make social insurance contributions which may allow them, in due course, to qualify in their own right for social insurance pensions, including old age contributory pension.

Alternatively, where a family business is incorporated as a limited company, spouses involved in the business pay contributions as either employees of the company or, if they are proprietary directors of that company, as self-employed persons.

Social welfare legislation provides that a person who is employed directly by his or her spouse is not covered by social insurance. Similar provisions apply in respect of assisting relatives who are excepted from social insurance as employees where: there is no written contract of service or apprenticeship the person in a member of the employer's household; and the employment is in relation to a private dwelling house of a farm in or on which both the person and the employer reside.

Any person who wishes to seek a formal decision as to whether an employment or self employment is insurable for social insurance purposes should apply to my Department. Where a person is dissatisfied with the relevant decision there is a right of appeal to the independent social welfare appeals office.

The current arrangements in relation to spouses and assisting relatives has been a part of the social insurance system since it was set out in legislation in the 1950s. Similar provisions were applied in relation to earlier versions of social insurance. The employment relationship is traditionally at the heart of the social insurance system, although it has relatively recently been extended to self-employment for the purposes of some benefits, and the current exceptions for family-type employments recognise the practical difficulties in establishing the nature of a genuine employment relationship in such circumstances.

In recognition of the need to consider the specific issue of the social insurance coverage of farm spouses, an interdepartmental group reported in 2002 on the social insurance status of farm spouses. The conclusion of the group, which of course has broader relevance for the issue of family employments generally was that "the formation of business partnerships offers an immediate route of access to social insurance cover as it is based on existing legislation. Such arrangements would not impose any significant additional administration costs on farm businesses; for example, couples who are liable for income tax under joint or separate assessment will continue to make one income tax return each year, the only change being that the income of the farm enterprise will be apportioned in accordance with the partnership arrangements".

Michael Ring (Mayo, Fine Gael)
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Question 508: To ask the Minister for Social and Family Affairs the dates and amounts which were submitted in respect of PRSI from the beginning of 1985 up to year ending 5 April 1988 in respect of a person (details supplied) in County Mayo; the amounts that were paid and who submitted same. [4946/04]

Mary Coughlan (Donegal South West, Fianna Fail)
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According to the records of my Department, no PRSI contributions were received in respect of the person concerned, from the beginning of 1985 up to the year ending 5 April 1988.