Departmental Inquiries

Dáil Éireann Debate, Tuesday - 10 February 2026

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Tuesday, 10 February 2026

Questions (760)

Mairéad Farrell

Question:

760. Deputy Mairéad Farrell asked the Minister for Social Protection further to FOI decision FOI-2026-28668 stating that no documents exist regarding enforcement of PRSI liabilities arising from scope section employment-status decisions, to reconcile this with replies from the Department of Enterprise, Trade and Employment and the Department of Finance which confirm that PRSI liabilities from misclassification are enforceable and material; the Department of Social Protection has been consulted by Revenue on the Karshan Disclosure Opportunity and related PRSI matters; and manual PRSI records for 2024–2025 are now being created under the Karshan scheme to protect workers’ entitlements; in view of this, to clarify whether any internal briefings, guidance documents, emails, or policy notes were prepared in relation to the enforcement or tracking of PRSI liabilities arising from Scope decisions; if such records now exist or previously existed; and if he will make a statement on the matter. [10144/26]

Written answers

Minister for Social Protection (Deputy Dara Calleary)

The Department of Social Protection’s Scope section makes decisions and provides information and advice regarding the PRSI insurability of an individual. Employment status decisions are made in accordance with the Social Welfare Consolidation Act 2005. Decisions are based on the criteria set out in the Code of Practice on Determining Employment Status and by reference to decided case law. Each case must be considered on its own facts.

If it is established that a worker has been misclassified for PRSI purposes employers are required to remit the correct value of contributions, back-dated for the full period of misclassification, and the worker's PRSI record is corrected.

The Department is aware of the recent Karshan disclosure opportunity guidance issued by the Revenue Commissioners and has engaged with the Revenue Commissioners on this matter. The Department understands that Revenue is providing employers with an opportunity to correct, without interest or penalties, any payroll tax, USC and PRSI issues in respect of 2024 and where relevant, 2025, arising from bona-fide classification errors following the Supreme Court judgement of 2023.

It is open to any worker who has concerns in relation to their PRSI classification to contact the Department’s Scope section.

I trust this clarifies matters for the Deputy.

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