Written answers
Monday, 9 September 2024
Department of Employment Affairs and Social Protection
Employment Rights
Michael McGrath (Cork South Central, Fianna Fail)
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923.To ask the Minister for Employment Affairs and Social Protection the status of the review of the code of practice on determining employment status following the Supreme Court judgment in a case (details supplied); if it is the intention of the working group to conduct a public consultation as part of its work; and if she will make a statement on the matter.[34069/24]
Heather Humphreys (Cavan-Monaghan, Fine Gael)
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As the Deputy will be aware, there are different statutory bodies in place that make determinations on the employment status of a person for the purposes of PRSI, tax, and employment rights. My Department makes decisions in relation to PRSI, the Office of the Revenue Commissioners makes decisions in relation to tax and the WRC determines employment status as a preliminary issue when adjudicating on employment rights issues.
Employment status decisions are based on the criteria set out in the Code of Practice on Determining Employment Status and by reference to decided case law. The Code aims to be of benefit to employers, employees, independent contractors and legal, financial and HR professionals. It is also aimed at investigators, decision-makers and adjudicators in my Department, the Office of the Revenue Commissioners, the WRC, their respective appeals bodies, and the courts.
The Code of Practice was updated in 2021 following work by my Department, the Revenue Commissioners, and the WRC. Other stakeholders such as ICTU and IBEC were consulted as part of this work.
My Department, Revenue and the WRC are jointly producing a revised code to bring it up to date in terms of case law. The draft code has been shared for feedback with the social partners via the Department of Enterprise, Trade and Employment Determination of Employment Status Working Group.
The updated Code is expected to be finalised and published shortly.
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