asked the Minister for Finance if he has any plans to amend the law to restore share-fishermen to the status of employee, following on the ruling of the High Court in a case (details supplied); if he will consider a special package for those share-fishermen in difficulties as a result of the ruling; and if he will make a statement on the matter.
Written Answers. - Status of Share-Fishermen.
85.
I have no plans to alter the existing treatment of share-fishermen.
Whether a skipper/owner is or is not an employer depends on the facts of the particular case and the inspector of taxes examines each case as it is presented to him. Share-fishermen whose circumstances are similar to those which applied in a High Court case decided in 1986 cannot be regarded as employees, and the inspector of taxes cannot insist on the operation of PAYE and employees' PRSI in such cases.
Where the skipper/owner and all the crew of a vessel are willing to operate the PAYE/PRSI system on a voluntary basis the inspector of taxes will facilitate them.