John Brady (Wicklow, Sinn Fein)
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76. To ask the Minister for Employment Affairs and Social Protection the actions she is taking to tackle bogus self-employment in the interests of persons that are being left without basic entitlements and the loss to the Social Insurance Fund; and if she will make a statement on the matter. [46700/17]

Regina Doherty (Meath East, Fine Gael)
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Bogus self-employment is where employees and employers wilfully evade income tax and social insurance liabilities. Departmental social welfare inspectors carry out visits to a wide range of businesses, as part of their ongoing compliance operations. Inspections can be undertaken jointly with other State agencies such as the Revenue Commissioners and the Workplace Relations Commission. Where evidence of non-compliance is detected, this will be pursued.

The Scope insurability section in my Department is responsible for decisions on the insurability of employment under the Social Welfare Act. Employers, employees or the self-employed may apply to the section to have an employment or self-employment status investigated and the correct class of pay-related social insurance (PRSI) determined.

Where the misclassification of workers as self-employed is detected, the correct insurability status of the person concerned is determined and social insurance arrears are collected.

Under the Social Welfare Consolidation Act, there are specific offences in relation to employment contributions, their remittance and the maintenance of prescribed wages and employment records. On conviction, fines and or imprisonment can ultimately be imposed.

Any worker who has concerns about their employment and PRSI status should contact my Department and the matter will be fully investigated.

My Department is concerned that certain employment structures may be being used to reduce the amount of PRSI and tax being paid, with a subsequent loss to the exchequer and the Social Insurance Fund. An interdepartmental working group, comprising officials from my Department, the Department of Finance and the Revenue Commissioners has been examining the issue and I expect to receive a report shortly.

Legitimate self-employed workers pay PRSI at the class S rate and have access to social insurance benefits such as State pension (contributory) and widow's, widower's or surviving civil partner's pension (contributory), as well as guardian’s payment (contributory), maternity benefit, adoptive benefit and paternity benefit. They also can access the treatment benefit scheme and, from December 2017, the invalidity pension.

I am committed to maintaining and enhancing the social protection rights of all workers, employees and the self-employed, while ensuring that they make the appropriate contribution to the social insurance fund to pay for these benefits and entitlements.