asked the Minister for Social Welfare the present position regarding the social welfare entitlements of share fishermen; the way in which their insurance is treated under the social welfare code, if they are treated as self employed or as PAYE sector; and if he will make a statement on the matter.
Written Answers. - Share Fishermen.
103.
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 in respect of all share fishermen were collected via the owners/skippers of fishing trawlers through the combined PAYE/PRSI collection system operated by the Revenue Commissioners.
In a High Court judgment of February 1986, in relation to the crew of a particular trawler, it was held that an employer/employee relationship based on a contract of service did not exist in that case and that the skipper (who was also the owner) and his crew were partners; and that the skipper was not guilty of offences with which he had been charged under the PAYE/PRSI collection system.
The Attorney General has advised that this judgment only affected the collection system and that it did not affect the insurability of share fishermen (in cases similar to the High Court case or in cases where PRSI contributions would still be payable through the PAYE/PRSI system operated by the Revenue Commissioners). Accordingly, subject to the normal contribution conditions, the entitlement of all share fishermen to benefits under the Social Welfare Acts is unchanged.
The Attorney General further advised that, in cases where the Revenue Commissioners PAYE/PRSI collection system does not apply, the collection of contributions from the owners/skippers should be made through the special collection system operated by the Department of Social Welfare in respect of insured persons whose earnings are assessable to income tax other than through the PAYE system. Arrangements for the collection of contributions via this system in relevant cases are in train at present and the Department are in touch with the Irish Fishermen's Organisation in regard to it.