asked the Minister for Finance if he is aware that many courier firms operating throughout the country are not deducting PAYE and PRSI from their employees and where deductions are made are not forwarding them to the Revenue Commissioners; and if he will make a statement on the matter.
Ceisteanna—Questions . Oral Answers . - PAYE and PRSI Payments .
27.
: I am advised that the PAYE and PRSI provisions are applicable in this area in the normal course. The Department of Social Welfare have ruled in one particular case, however, that a courier was not regarded as being engaged in an insurable employment on the grounds that there was no contract of service between the courier and his firm. The question, therefore, of whether in such circumstances a person should be regarded as an employee of a firm for income tax purposes is likely to come before the courts for a ruling.