Vol. 503 No. 6
219 Mr. P. Carey asked the Minister for Social, Community and Family Affairs the reason members of the entertainment profession, including actors, dancers and so on, are regarded as self- employed and as having an income of £100 per week; the reason this precludes them from availing of social welfare benefits; and if he will make a statement on the matter. [10979/99]
The employment status of members of the entertainment profession has been examined in recent years by my Department in conjunction with the Office of the Revenue Commissioners. In general, entertainers, actors and dancers are classified as employees for both income tax and PRSI purposes. As employees they are insurable for all benefits and pensions, both long-term and short-term, covered by the PRSI Class A rate of contribution.
There are a number of exceptions to this general rule. Certain prominent actors and entertainers have established themselves as self-employed for income tax and PRSI purposes. In addition, other members of these professions occasionally operate on a self-employed basis while engaged on short fixed term contracts. Where a person is self-employed, the PRSI Class S rate of contribution is payable provided the total income is £2,500 or more per annum. Class S provides a more limited range of cover than Class A. Self-employed Class S contributors are covered for most long-term pensions but not for any of the short-term benefits – other than maternity and adoptive benefits.
The decision as to whether a person is employed as an employee or is self-employed is determined by looking at the terms and conditions under which they are engaged. An explanatory leaflet entitled "Employed or Self-Employed – A Guide for Tax and Social Insurance" which was published jointly by my Department and the Revenue Commissioners, contains a checklist to assist people in deciding to which category they belong.
If any person employed in the entertainment profession is in doubt about his/her position or considers that she/he has been wrongly classified as self-employed, she/he can request to have the matter examined and formally decided by the scope section of my Department. If dissatisfied with a decision by scope section, there is a right of appeal to the independent Social Welfare Appeals Office.
A person who is normally self-employed may claim a means-tested social assistance payment, such as unemployment assistance, during a temporary lay-off. Any income from self-employment is assessable as means for this purpose. The method of assessment involves a calculation of the person's income for the year ahead. In the absence of any other way of determining the means, the previous year's income, updated for any expected changes, is used. A formal decision is made by a deciding officer at the local social welfare office. If the applicant is unhappy with the decision, she or he may appeal the matter to the independent Social Welfare Appeals Office.
