Social Welfare Code

Dáil Éireann Debate, Wednesday - 8 March 2023

Wednesday, 8 March 2023

Ceisteanna (166)

Bríd Smith

Ceist:

166. Deputy Bríd Smith asked the Minister for Social Protection if she will clarify, where a dispute exists between an employee and an employer as to the status of the person regarding being self-employed or an employee, how such a dispute impacts the person's contributory record if it is subsequently found that the person has been incorrectly categorised as self-employed; if the period spent is calculated as a period of paid reckonable contributions for the purpose of calculating future benefits; and if she will make a statement on the matter. [11965/23]

Freagraí scríofa

Minister for Social Protection

My Department’s Scope Section deals with decisions relating to PRSI insurability, including employment status.

Where it is determined that a worker has been misclassified as self-employed for some or all an employment, PRSI arrears to reflect the correct contribution class are assessed against the employer for the entire period of the misclassification, and the employee record is amended accordingly by my Department. Entitlement to a social insurance benefit will then be decided in accordance with the amended contribution record. Where the reclassification decision is the subject of an appeal, the contribution record will be updated once the appeal has been decided.

I trust this clarifies the position for the Deputy.