asked the Minister for Social Welfare the reason sons or daughters working as employees in their parents' business are not insurable under the Social Welfare Acts; and if he proposes to change this provision in the proposed Social Welfare Bill in view of the fact that the self-employed themselves, for example, the parents, will be obliged to pay PRSI.
Written Answers - Insurable Employment.
128.
Under present arrangements sons or daughters working in their parents' business are insurable if there is a contract of service i.e. where there is a normal employer-employee relationship. Where, however, the son or daughter resides in the parents' home and is engaged in an employment related to that home, or on a farm, the employment is insurable only if the contract of service is a written one.
In their report on the extension of social insurance to the self-employed the National Pensions Board recommended that assisting relatives, who are not insurable at present, should not be brought within the social insurance system at this stage. It is not proposed for the time being to change existing arrangements.