The function of Scope Section in my Department is to make decisions and provide information and advice on PRSI insurability in accordance with the Social Welfare Consolidation Act 2005.In conducting insurability investigations, the Department's fundamental objective is first, to ensure that workers do not suffer a loss of entitlement to social insurance benefits as a consequence of misclassification and, second, to ensure that employers collect and remit the correct amount and value of social insurance contributions. A Scope decision deals only with PRSI insurability and it has no effect on an individual’s status for tax or employment rights purposes. The Office of the Revenue Commissioners deal with tax treatment and the Workplace Relations Commission deal with employment rights issues.There is 1 Principal Officer, 2 Assistant Principal Officers, 17 Higher Executive Officers, 9 Executive Officers and 3 Clerical Officers directly assigned to Scope Section. In addition, Social Welfare Investigators throughout the Department’s Divisions are also involved in employer investigations. The budget for Scope Section is part of the overall administrative budget of my Department.I am satisfied that my Department has the capacity and resources to fully address the RTE investigation and also to continue to carry out investigations in other sectors to identify and address any potential PRSI misclassification. The Department is engaging pro-actively with RTÉ on this issue and is making progress.In order to sustain a prosecution it must be shown that an employer or a worker knowingly misstated a person's employment status. It is important to point out that cases of misclassification of employment do not necessarily involve a deliberate or fraudulent misclassification of an employee as self-employed. Given how case law has evolved, and given the variety of employment arrangements, it may not always to be clear to an employer or a worker as to how the worker should be classified.When a SCOPE decision is requested it is also generally the case that both the employer and employee are happy to correct the position once the Department’s officials make a determination.Accordingly, the Department has not initiated any prosecutions in the past five years but does seek full recovery of sums due when a worker's status is reclassified.It open to any individual seeking information, advice or a decision regarding their own insurability or the insurability of their workers to apply to Scope Section for a decision at any time.
