Michael Creed (Cork North West, Fine Gael)
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158. To ask the Minister for Social Protection further to Parliamentary Question No. 363 of 25 June 2013, if her Department has a mechanism of tracking employees who have switched from direct employees to C2 operators without any intervening period of unemployment; and if she will make a statement on the matter. [32448/13]

Joan Burton (Dublin West, Labour)
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There is no specific mechanism to identify or track employees who were previously employed under a contract of service and who subsequently become C2 operators or self- employed and who have no intervening periods of unemployment. The allocation and issue of C2s is in the first instance a matter for the Revenue Commissioners. However, when determining whether an individual is employed or self-employed, consideration is given to the Code of Practice for Determining the Employment or Self-employment Status of Individuals. As indicated in my reply to your previous question on this matter (No. 30220-13) which was answered on the 25th June 2013 the class of PRSI payable by an individual is effectively determined by the terms and conditions of the employment in which they are engaged. Generally an individual is classified for PRSI purposes as either an employee or self-employed.