asked the Minister for Social Welfare if he is aware of the precarious position of self-employed fishermen in relation to pay related social insurance; and if he will arrange to have them included for protection under the PRSI system in operation for other employees.
Written Answers. - Self-Employed Fishermen's Social Welfare Insurability.
86.
It is assumed that the Deputy is referred to the insurability of share fishermen.
The insurability of share fishermen is provided for under paragraph 6 of Part I of the First Schedule of the Social Welfare (Consolidation) Act, 1981, viz., "Employment as a member of the crew of a fishing vessel where the employed person is wholly remunerated by a share in the profits or the gross earnings of the working of the vessel".
Heretofore the PRSI contributions of all share fishermen have been collected via the owners of fishing trawlers through the combined PAYE-PRSI collection system operated by the Revenue Commissioners.
A High Court judgment of February 1986, in relation to the crew of a particular trawler, held that an employer-employee relationship based on a contract of service did not exist in that case and that the skipper (the skipper was also the owner in that case) and his crew were partners; and that the skipper was not then guilty of offences with which he had been charged under the PAYE-PRSI collection system.
It is understood that in consequence of the court judgment certain other trawler owners may not have continued to operate the combined PAYE-PRSI collection system for income tax and PRSI contributions. In general, in any case where an owner and crew establish that the PAYE-PRSI collection system for income tax and PRSI contributions is not applicable to them, they will be accountable to the Revenue Commissioners for income tax under the appropriate schedule and direct to the Department of Social Welfare for the payment of the social insurance contributions under the Department's special collection system for non-PAYE taxpayers.
In view of the changes and interpretations of the court judgment that are involved, the Department have sought the confirmation and advice of the Office of the Attorney General on the matter and these are expected shortly. The Department will then contact the Irish Fishermen's Organisation to outline the position to them.