Dáil Éireann Debate, Tuesday - 27 February 2024
144. Deputy Mairéad Farrell asked the Minister for Finance the number of contracts for service workers in RTÉ that have had tax deduced at source through PAYE by the Revenue Commissioners since 1980; and if he will make a statement on the matter. [8837/24]
Amharc ar fhreagra145. Deputy Mairéad Farrell asked the Minister for Finance the validation process used by the Revenue Commissioners to validate written RTÉ contracts for employment; and if he will make a statement on the matter. [8838/24]
Amharc ar fhreagraI propose to take Questions Nos. 144 and 145 together.
I am advised by Revenue that it is precluded under Section 851A of the Taxes Consolidation Act 1997 from commenting on the tax affairs of an individual, business or entity. Revenue is, therefore, not in a position to provide comment on the specific case or details referred to in the Deputy's questions.
Under the self-assessment system, which forms the basis of Revenue’s administration of the various Irish tax codes, including PAYE, Revenue do not validate individual contracts of employment offered by employers to employees. It is the responsibility of the employer to ensure that the appropriate contract i.e. a contract of service (i.e. an employment contract) or a contract for service (i.e. a contract based on the service provider being self-employed) is offered to the individual concerned at the time the contract is negotiated. Where an employer engages an individual on the basis of an employment contract, it is the responsibility of the employer to ensure that all payments made to the individual are processed through the payroll system with PAYE, PRSI and USC deducted from the payments and remitted to Revenue. Where a contract for service is appropriate, it is the responsibility of the self-employed individual to file a tax return under the self-assessment system and pay all income tax, USC and PRSI due.
Where, as a result of its ongoing compliance activities, Revenue identifies an employer who may be treating individuals who are, in fact, employees as self-employed, then Revenue will initiate an appropriate compliance intervention as set out in Revenue’s Compliance Intervention Framework. If misclassification of workers as self-employed is established, Revenue will seek to collect from the employer all PAYE, USC and PRSI, due in respect of all such individuals, including interest and penalties, if appropriate. Further details on Revenue's Compliance Intervention Framework is available at the following link: www.revenue.ie/en/tax-professionals/documents/code-of-practice-revenue-compliance-interventions.pdf
