Jimmy Deenihan (Kerry North, Fine Gael)
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Question 351: To ask the Minister for Defence if members of the Reserve Defence Force will be covered under the workers' rights legislation as serving members of the RDF since 1 January 2008; if they are being taxed at source and paying the Army's rate of PRSI; and if he will make a statement on the matter. [15072/08]

Willie O'Dea (Limerick East, Fianna Fail)
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There are no plans to alter the legal status of members of the Reserve Defence Force (RDF). There is a very comprehensive range of national and EU legislation dealing with employment rights and protection of employees. However, members of the Reserve Defence Force (RDF) are not 'employees' or 'workers' in the generally accepted meaning of those terms. The Defence Acts, 1954 to 2006 prescribe that the Defence Forces shall consist of a Permanent Defence Force and a Reserve Defence Force. Members of the Permanent Defence Force (PDF) are engaged in the service of the State on a full-time basis and are in receipt of pay and allowances accordingly. The RDF is a part-time, volunteer organisation. Members are free to determine their own level of participation in Reserve activities and may resign from the Reserve at any time. Their service is provided entirely on a voluntary basis with no compulsion to attend.

Members of the Reserve undergo both paid and unpaid training. In addition there is provision for a gratuity to be paid to those members who meet certain attendance criteria. Prior to 1 January 2008 members of the Reserve were themselves responsible for dealing with any tax issues. Since that date they have been taxed at source (under PAYE) following an approach from the Office of the Revenue Commissioners. Payments to members for periods of full-time training, etc. not exceeding 21 consecutive days are not liable to Social Insurance Contributions as such. However, where weekly payments exceed a specified threshold (currently €500 a week), the Health Contribution of 2% is payable and is deducted as PRSI Class K. Where weekly payment does not exceed the threshold, there is no Health Contribution liability and this is recorded as PRSI Class M. PRSI Class H (the rate applicable to NCOs and enlisted personnel of the Permanent Defence Force) is applied to members who attend for periods of full-time training, etc. in excess of 21 consecutive days.