Wednesday, 20 January 2021

Questions (156, 157)

Mary Lou McDonald

Question:

156. Deputy Mary Lou McDonald asked the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners have refused from 1 January 2021 to issue companies registered in Ireland with A1s for their posted worker employees with Northern Ireland addresses; and if he will make a statement on the matter. [2763/21]

View answer

Mary Lou McDonald

Question:

157. Deputy Mary Lou McDonald asked the Minister for Finance the legislative or policy basis on which the Revenue Commissioners will no longer provide A1s to posted workers with a Northern Ireland address working for an Irish company. [2764/21]

View answer

Written answers (Question to Finance)

I propose to take Questions Nos. 156 and 157 together.

Provisions to post workers to Member States across the EU / EEA and to the United Kingdom and to maintain such workers in the social insurance schemes of their sending Member State, is provided for within EU Regulation 883/2004 on the coordination of social security systems and in the Protocol on Social Security Coordination of the EU-UK Trade and Cooperation Agreement entered into in December 2020.

In order for a posting arrangement to be approved and for an A1 certificate to issue, all postings must satisfy long standing eligibility criteria, most notably a requirement for workers to have been attached to the social insurance system of the sending Member State immediately before the start of a proposed posting arrangement. Furthermore, employers seeking to avail of posting provisions must carry out substantial activities other than purely internal management activities, in the territory of the Member State in which they are established.

The International Postings Area within the Department of Social Protection has responsibility for the examination of posting applications and for the provision of A1 certificates when posting arrangements have been approved.

I understand that an official from that Department has been in contact with the Deputy’s constituency office regarding the matter and once further information is made available to that Department, any further clarification will be provided by that Department to the Deputy’s office.