Dáil Éireann Debate, Thursday - 16 October 2014
15. Deputy Thomas P. Broughan asked the Minister for Jobs, Enterprise and Innovation if his attention has been drawn to the serious workers' rights issues raised through the use of the relevant contracts tax system in the construction sector, whereby some construction workers are effectively forced to become self-employed rather than having employee status and thereby do not have the protections of the employment law framework. [39071/14]
Amharc ar fhreagraThe inspection of employers' employment records and workplaces to determine compliance with employment law and employee's statutory entitlements is carried out by Inspectors from the National Employment Rights Authority (NERA). In 2013, NERA carried out over 5,500 such inspections including construction sites. The policy of NERA is to seek voluntary compliance where breaches of employment law are detected. NERA work with employers and allow them every reasonable opportunity to rectify breaches. Allegations of non-compliance with employment rights legislation should be referred to NERA who investigate matters brought to their attention.
It is not within the remit of NERA to make determinations regarding the employment status of individuals vis-à-vis employment or self-employment. This is the responsibility of the Department of Social Protection who make decisions in relation to the insurability of employment and the appropriate class applicable where the matter is called into question and the Revenue Commissioners who also make decisions concerning the correct employment status of individuals. Where either of these bodies makes a determination on these issues NERA, in accordance with the Code of Practice for Determining Employment or Self-Employment Status of Individuals will generally accept their decisions on the issue. Finally, the matter can also be determined by the Courts.
Whether any a given situation is an abuse of the sub-contracting or RCT systems is a matter for the Revenue Commissioners.
