John McGuinness (Carlow-Kilkenny, Fianna Fail)
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271. To ask the Minister for Jobs, Enterprise and Innovation if his Department will investigate the case of a person (details supplied) in County Kildare in respect of that person's employment. [7998/15]

Richard Bruton (Dublin North Central, Fine Gael)
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Following clarification, I understand that the question relates to the payment of tax and pay related social insurance (PRSI) while an employee is out sick. In general, an employee has no right under employment law to be paid by their employer while on sick leave. Consequently, it is at the discretion of the employer to decide his/her own policy on sick pay and sick leave, subject to the employee’s contract or terms of employment. Under Section 3 of the Terms of Employment (Information) Act 1994, an employer must provide an employee with a written statement of terms of employment within two months of the commencement of the employment. One of the terms referred to in this Act on which the employer must provide information is any terms or conditions relating to incapacity for work due to sickness or injury and paid sick leave. The terms of employment should also include a reference to any Collective Agreements that may be in place which may contain a provision regarding sick pay.

A person my get Illness Benefit from the Department of Social Protection if they cannot work because they are sick or ill and meet the qualifying conditions. I am informed that Illness Benefit is considered to be income for tax purposes.

The questions as to liability for payment of PRSI is a matter should for my colleague, An Tánaiste, Joan Burton T.D., Minister for Social Protection.