Wednesday, 16 May 2018

Ceisteanna (29)

Clare Daly

Ceist:

29. Deputy Clare Daly asked the Minister for Finance the number of assessments conducted by the Revenue Commissioners investigating false self-employment; the number of investigations that found against the employer; and if he will make a statement on the matter. [21300/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

I am advised by Revenue that tackling shadow economy activity continues to be one of its key priorities.  

As part of its compliance programme, Revenue works in co-operation with the Department of Employment Affairs and Social Protection (DEASP) and the Workplace Relations Commission (WRC) to pursue employers engaged in the misclassification of employees as self-employed individuals.

In 2017, Revenue identified 199 businesses that were not, but should have been, registered with Revenue for PAYE purposes and, following Revenue’s intervention, those businesses were registered for PAYE purposes.  The figures for 2015 and 2016 were 112 businesses and 216 businesses respectively.

Also during 2017, Revenue identified 1,912 individuals who were not, but should have been, registered with Revenue as employees for PAYE purposes and, following Revenue’s intervention, they were correctly registered as employees for PAYE purposes. The figures for 2015 and 2016 were 1,364 individuals and 2,073 individuals respectively.

Finally, 485 individuals were reclassified from self-employment to employees.  The figures for 2015 and 2016 were 365 individuals and 529 individuals respectively.