asked the Minister for Social Welfare if he has any concern about the widespread employment of contractors in the beef industry; if he has ever examined any possible implications for full PRSI arising from such employment practices; and if he will make a statement on the matter.
Written Answers. - Beef Industry Employment Practices.
134.
A person who is employed under a contract of service is insurable as an employed contributor under the Social Welfare Acts. A contract of service exists where there is an employer/employee relationship, the employer having the right of control, direction and dismissal over the employee. This applies to employees engaged by the first employer or by a subcontractor/contractor. Subcontractors/contractors would be employed under a contract for service and would generally be insurable as self-employed contributors.
Full time employees would be insurable at the Class A rate of PRSI contributions which provides cover for the full range of social insurance benefits and pensions.
Subcontractors/contractors would have cover for old age and widow's contributory pensions, and orphan's contributory allowance.