Willie Penrose
Question:56 Mr. Penrose asked the Minister for Finance when the reports on the widespread practice of employing workers on a sub-contractor basis will be available; and if he will make a statement on the matter. [1904/95]
Written Answers. - Sub-Contractor Workers.
It is understood that the Deputy is referring to the review of the C45 system for sub-contractors promised in the Programme for Competitiveness and Work. In view of the concerns which had been raised in relation to the C45 system, the Black Economy Monitoring Group was asked under the Programme for Competitiveness and Work to carry out a thorough review of the operation of the C45 system and to make recommendations on action to curb any abuse and to improve the system generally.
The group which is made up from representatives of the Irish Business and Employers Confederation, the Construction Industry Federation, the Irish Congress of Trade Unions, the Department of Social Welfare and the Office of the Revenue Commissioners provides a forum for an open and frank exchange of views on black economy issues. The group submitted its report last July to the Central Review Committee of the Programme for Competitiveness and Work which endorsed its recommendations.
The majority of the group's recommendations concerned closer monitoring of the system by the Revenue Commissioners, improved information flow between the Revenue Commissioners and the Department of Social Welfare and the redesign of forms to ensure that sufficent information is available to match income tax and social welfare records. The implementation of these recommendations has commenced and all administrative recommendations will be implemented by the start of the tax year i.e. 6 April, 1995. Two of the recommendations require statutory changes to carry them into effect. These relate to the introduction of a form that both parties should sign verifying that the C45 system is the most appropriate system and to the withdrawal of the special recognition given to the gang or group system within the C45 regime. These recommendations are under examination within my Department and will be considered by me in good time for this year's Finance Act.