It is not within the remit of NERA to make determinations regarding the employment status of individuals vis-à-vis employment or self-employment. This is a function of the Department of Social Protection (Scope Section) who make decisions in relation to the insurability of employment and the appropriate class applicable where the matter is called into question and the Revenue Commissioners who equally make decisions concerning the correct employment status of individuals. The matter can also be determined by the Courts.
Where complaints are received in relation to bogus self-employment or bogus sub-contracting, they are forwarded to the Revenue Commissioners and/or the Department of Social Protection for investigation either solely by the recipient or jointly with NERA e.g. specific complaints in relation to abuse of the sub-contracting or RCT system is a matter for the Revenue Commissioners.
NERA maintains statistics in relation to the number of complaints and the source of the complaint e.g. from an employee or employer or a trade union. NERA prosecutions relate to breaches of employment law or employment permit legislation.