Dáil Éireann Debate, Tuesday - 11 June 2024
236. Deputy Richard Boyd Barrett asked the Minister for Enterprise, Trade and Employment the plans that are in place to update legislation and policy governing the Workplace Relations Commission in relation to self-employment status given the recent Supreme Court case (details supplied); whether this ruling will impact Workplace Relations Commission decisions on employer PRSI; and if he will make a statement on the matter. [24863/24]
Amharc ar fhreagraIreland has robust mechanisms for the determination of the employment status and the Government is committed to tackling false self-employment wherever it occurs.
Where an issue arises in relation to the employment status of an individual, cases are forwarded to Revenue, for taxation purposes, and/or the Department of Social Protection, for PRSI purposes, for investigation. This is undertaken either solely by the recipient, or jointly with the Labour Inspectorate of the Workplace Relations Commission. The WRC’s Adjudication Service and the Labour Court (on appeal) may also determine employment status as a preliminary issue when adjudicating on employment rights complaints.
The Government welcomes the ruling of the Supreme Court in the Domino’s Pizza case. However, it is important to stress that the case was concerned solely with the proper tax treatment of the workers concerned. The broader question of employment rights was not before the Court and was not considered by it. Although the decision centres on tax legislation, my Department is considering the judgement in the context of our employment rights remit.
The Code of Practice on Determining Employment Status, which is the key guidance document for employers and workers and others in relation to deciding the employment status, is currently being updated by officials in the Department of Social Protection, jointly with the Revenue Commissioners and Workplace Relations Commission.
More generally, work is ongoing in my Department to establish the Employment Law Review Group (ELRG) on a statutory basis. Once established, the ELRG will be a valuable asset in considering complex employment law questions.
