Dáil Éireann Debate, Tuesday - 20 February 2018
565. Deputy Peadar Tóibín asked the Minister for Employment Affairs and Social Protection the steps taken by Scope to ensure that much of the self-employment in the film industry is not bogus self-employment; and the investigations Scope has made in the past five years to ensure that those registered as self-employed are actually self-employed. [8674/18]
Amharc ar fhreagraBogus self-employment arises where an employer wrongly treats a worker as an independent contractor in order to avoid tax and social insurance contributions. There are robust arrangements in place for dealing with complaints of bogus self-employment. Social welfare inspectors inspect a wide range of businesses, as part of their on-going compliance operations. Inspections are also undertaken jointly with other agencies including the Revenue Commissioners and Workplace Relations Commission. Where evidence of non-compliance is detected, this will be pursued.
While there have been no targeted investigations of the film industry, officials investigate specific cases referred to my Department’s Scope section. This section determines employment status and the correct class of pay-related social insurance (PRSI). Where misclassification of workers as self-employed is detected, the correct status and class is determined and social insurance arrears are collected as required. Under the Social Welfare Consolidation Act, there are specific offences in relation to employment contributions. On conviction, fines and or imprisonment can ultimately be imposed.
In 2009 the Revenue Commissioners issued a Guidance Note, “Taxation of individuals engaged in the Irish film industry” which provided advice on the issue of self-employment, including the type of occupations that could be considered to be self-employments in the context of that industry.
All employers, including those in the film industry, carry the same obligations in relation to compliance with employment and social welfare law. Any worker who has concerns about their employment and PRSI status should contact my Department and the matter will be investigated. This can only happen with the cooperation of the worker.
