Niall Collins (Limerick County, Fianna Fail)
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1181. To ask the Minister for Social Protection her views on reports of bogus self-employment (details supplied); and if her Department commissioned a report or instigated analysis of the issues at play. [34715/17]

Regina Doherty (Meath East, Fine Gael)
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Bogus self-employment is generally taken to refer to the deliberate misclassification of employment status in order to evade income tax and PRSI. Where evidence of non-compliance or deliberate misclassification of employment status is detected, it is addressed as part of normal enforcement of the income tax and social welfare codes by the Revenue Commissioners and the Department of Social Protection. In addition, where details of specific cases are supplied to the Department, the Scope insurability section will investigate and determine the employment status of the persons concerned in line with legislation and the Code of practice for determining employment or self-employment of individuals. My Department adjudicates in the region of 1,000 insurability decisions every year.

An interdepartmental working group, comprising officials from the Department of Social Protection, the Department of Finance and the Revenue Commissioners, has been examining the emergence of new forms of employment arrangements, which are sometimes called ‘disguised employment’. These includes arrangements i) where an individual, who would otherwise be an employee, establishes a company to provide their services employment and ii) where an individual, who is dependent on and under the control of a single employer in the same manner as an employee, is classified as self-employed.

The working group sought the views of interested parties and stakeholders through a public consultation. The consultation received 23 submissions from interested parties, including employers, trade unions, professional bodies and individuals. The working group is preparing a report which will present the views of these organisations and individuals, together with an analysis of the issues arising. I understand that the working group is currently finalising the report.

I look forward to seeing the report and I will then consider, along with my colleague the Minister for Finance, what changes, if any, might be required.