Dáil Éireann Debate, Thursday - 23 November 2023
52. Deputy Louise O'Reilly asked the Minister for Enterprise, Trade and Employment if it is his intention to set out in primary legislation how a workers’ employment status will now be determined following the recent Supreme Court ruling in a case (details supplied). [51437/23]
View answerThe Government welcomes the ruling of the Supreme Court in the Domino’s Pizza case (Revenue Commissioners v. Karshan (Midlands) Ltd. T/A Domino’s Pizza). Although the decision centres on tax legislation, my Department is considering the judgment in the context of our employment rights remit. This has been a focus for Government in recent years with a number of important steps taken to improve working conditions whilst supporting sustainable growth.
Ireland has robust mechanisms for the determination of the employment status and the Government is committed to tackling false self-employment wherever it occurs. An updated ‘Code of Practice on Determining Employment Status’ was published in July 2021. The Code is the key guidance document for employers and workers and others in relation to deciding the employment status of a worker and was revised to take account of newer labour market developments.
Where an issue arises in relation to the employment status of an individual, cases are forwarded, for investigation, to the Revenue Commissioners regarding tax treatment and/or the Scope Section of the Department of Social Protection, regarding the appropriate class of PRSI. This may be undertaken either solely by the recipient, or jointly with the Labour Inspectorate of the Workplace Relations Commission.
In addition, at EU level, a Directive has been proposed on improving working conditions in platform work. A key element of this proposal is that it will help determine the correct employment status of people working for digital platforms.
More generally, work is ongoing in my Department to establish the Employment Law Review Group (ELRG) on a statutory basis through the Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Bill 2023. Once established, the ELRG will be a valuable asset in considering complex employment law questions.
