Pat Rabbitte (Dublin South West, Labour)
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152. To ask the Minister for Finance the applicable offences under the Revenue Commissioners' Acts in relation to employers and employees in connection with bogus self-employment claims; the arrangements in place for the prevention, detection and prosecution of such offences; the number of prosecutions and convictions in each of the past 15 years; the new initiatives planned or under way in this regard; and if he will make a statement on the matter. [17598/15]

Michael Noonan (Limerick City, Fine Gael)
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The phrase 'bogus self-employment' is used to describe a scenario where an individual who is an employee is described erroneously as being self-employed.  I am advised by the Revenue Commissioners that the question as to whether an individual is engaged under either a contract of service [i.e. an employee] or a contract for service [i.e. self-employed] is a question of fact and of general law. Regardless of how the parties may describe themselves, all the possible factors (including written, oral and implied details) that bear on the relationship between the parties must be examined in order to determine whether the relationship is one of employment or self-employment. 

The Code of Practice for Determining Employment or Self-Employment Status of Individuals was compiled in 2007 with the assistance of the Irish Congress of Trade Unions, the Irish Business Employers Confederation, the Construction Industry Federation, the Small Firms Association, the Department of Jobs, Enterprise and Innovation, the Department of Social Protection, the Department of Finance, the National Employment Rights Authority and the Revenue Commissioners to provide some guidance as to whether an individual is engaged under either a contract of service or a contract for service

There is no offence in tax law relating specifically to an incorrect determination by an employer of the statusemployed or self-employedof an individual.  As a consequence, the information sought by the Deputy relating to prosecutions and convictions does not arise.

I am advised by the Revenue Commissioners that in appropriate cases, when carrying out compliance interventions, they are mindful of the possibility of 'bogus self-employment' in any engagement between two parties.  Where this is discovered, Revenue will seek to recover unpaid tax (including PAYE tax from employers who failed to operate the PAYE system on payments made) and interest on late payment and will pursue penalties, where warranted.

The yield (including PAYE/PRSI/USC, interest and penalties) for the period 2010 to date from interventions on all aspects of non-compliance by employers with the requirements of the PAYE system is set out in the Table below. These figures do not include amounts sent to enforcement which are not separately identifiable.