My Department does not comment on individual cases. It is important to emphasise that there are different statutory bodies in place that make determinations on employment status, all with distinct remits. My Department makes employment status decisions in relation to PRSI only, the Office of the Revenue Commissioners makes decisions in relation to tax and the WRC determines employment status as a preliminary issue when adjudicating on employment rights issues. Decisions of one body are not binding on another. Employment status decisions in my Department are made based on the criteria set out in the Code of Practice on Determining Employment Status and by reference to decided case law. It is important to point out that cases of misclassification of employment do not necessarily involve a deliberate or fraudulent misclassification of an employee as self-employed. Given how case law has evolved, and given the variety of employment arrangements, it may not always to be clear to an employer or a worker as to how the worker should be classified. Sometimes it happens that employer and/or employee are genuinely mistaken in their approach and are happy to correct the position once the Department’s officials make a determination. The policy of the Department, in general, is not to prosecute where debts arising from misclassification of employment issues are discharged. I trust this clarifies matters for the Deputy.