asked the Minister for Finance if he is concerned about the level of non-payment of PRSI and PAYE contributions by employers; the steps he proposes to take to protect employees' rights; and if he will consider the issuing of statements on a six-monthly basis to employees indicating each individual's up-to-date position.
Written Answers. - Employers' Tax Contributions.
358.
): The answer to the first part of the question is in the affirmative.
As regards the remainder of the question, it would appear that the Deputy is concerned with the position of an employee whose employer defaults in the payment of PAYE and PRSI. Such default does not in general place the employee at any disadvantage.
In the case of PAYE, if the tax is deducted but not remitted to the Revenue it is the practice to give the employee credit for the tax deducted and to repay any tax over-deducted provided the employee supplies reasonable proof that the deduction has taken place.
As regards PRSI, benefits will be paid provided the Minister for Social Welfare is satisfied that the default in paying PRSI has not been with the consent or connivance of, or is not attributable to any negligence on the part of, the insured person.
Accordingly, I am satisfied that the position of an employee whose employer defaults is adequately protected under existing legislation and practice and that further action such as that suggested by the Deputy is not necessary.