David Stanton (Cork East, Fine Gael)
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127. To ask the Minister for Jobs, Enterprise and Innovation if he has considered correspondence relating to tax compliance, small contractors and multinationals (details supplied); and if he will make a statement on the matter. [41683/13]

Richard Bruton (Dublin North Central, Fine Gael)
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The Revenue Commissioners are conducting a project with a focus on the level of expenses claimed by contractors providing services to third parties. Where expenses have been over-claimed by contractors, this may trigger additional Income Tax, Universal Social Charge and PRSI liabilities. The issue of whether contractors have been over-claiming expenses is under the care and management of the Revenue Commissioners. The issue of whether a contractor is insured under the PRSI system as an employee or as a self-employed individual is a matter for the Department of Social Protection.