Dáil Éireann Debate, Tuesday - 17 May 2016
196. Deputy John McGuinness asked the Minister for Finance the employment status of persons working for a company (details supplied); if their employment is deemed to be contract or self-employment; and if Department of Social Protection benefits apply to these persons. [9747/16]
View answerI am advised by Revenue that the employment status of persons working for any particular company or business depends on the nature of their engagement with the company or business concerned. For reasons of taxpayer confidentiality, Revenue is not in a position to provide information for the company concerned in the Deputy's question.
Information on the tax treatment that applies in different scenarios in respect of services provided by companies in the sector concerned is available on the Revenue website at http://www.revenue.ie/revsearch/search?q=42.4.55&btnSearch=Find.
I am advised by the Department of Social Protection that self-employed persons are liable for PRSI at the class S rate. This entitles them to access valuable long-term benefits including the State pension (contributory), widow's, widower's and surviving civil partner's contributory pension and maternity benefit.
If a worker has concerns as to the appropriateness of contractual arrangements in this or other specific cases, which would have tax or PRSI implications, either s/he or those with such concerns should bring them to the attention of the Revenue Commissioners or the Department of Social Protection, and they will be examined. Any communication in this regard may, if preferred, be made on a confidential basis.
