The Film Regulations 2019 were made by the Revenue Commissioners, in exercise of the powers conferred on them by section 481 of the Taxes Consolidation Act 1997 with the consent of the Minister for Finance, and the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media in relation to the matters to be considered regarding the issue of certification under section 481. To support an application to my Department, the Regulations require submission of an undertaking that in producing the film, the producer company and the qualifying company (“the companies”) shall provide quality employment, and training and skills development opportunities. In providing those opportunities the companies undertake that in the event that the application for certification of the film is successful, the companies shall as a condition of certification:
- comply in all material aspects with all applicable laws including but not limited to all obligations in the field of environmental, social and employment law that apply at the place where the Services are provided, that have been established by EU law, national law, and collective agreements
- be responsible for compliance with all statutory requirements of an employer and without prejudice to the generality of the foregoing shall be solely responsible in law for the employment, remuneration, taxes, immigration and work permits of all personnel retained for the purposes of the production of the film
- have in place written policies and procedures in relation to grievances, discipline and dignity at work (including harassment, bullying and equal opportunities)
- provide details of any Work Place Commission decisions in relation to the companies or other companies in the film group, and where those decisions are a finding against such a company, confirmation that the finding has been followed or an explanation where the finding has not been followed.
Employees in Ireland benefit from a range of statutory employment protections. Responsibility for employment rights policy rests with the Department of Enterprise, Trade and Employment which is also the Department under whose aegis the Workplace Relations Commission lies. Determination of employment status in terms of PRSI are dealt with by the Scope Section of Social Protection which has responsibility for making decisions on the insurability of employment. Any person, business or their representatives may apply to have an employment investigated to make sure that the correct PRSI Class is applied.
