413. Deputy Darren O'Rourke asked the Minister for Social Protection further to Parliamentary Question No. 854 of 17 February 2026, the legal basis upon which home tutors engaged under the home tuition grant scheme are “classed as self-employed (PRSI Class S)” as a general position (details supplied); whether he will identify the employer in law for PRSI purposes in such cases; whether any administrative agreement or practice is being relied upon to maintain a dual classification that is, employee for PAYE collection but self-employed for PRSI/auto-enrolment exclusion; and if he will make a statement on the matter. [17961/26]

Summary

413. Deputy Darren O'Rourke asked the Minister for Social Protection further to Parliamentary Question No. 854 of 17 February 2026, the legal basis upon which home tutors engaged under the home tuition grant scheme are “classed as self-employed (PRSI Class S)” as a general position (details supplied); whether he will identify the employer in law for PRSI purposes in such cases; whether any administrative agreement or practice is being relied upon to maintain a dual classification that is, employee for PAYE collection but self-employed for PRSI/auto-enrolment exclusion; and if he will make a statement on the matter. [17961/26]

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Timeline

1. 5 March 2026

   Tax Data

   413. Deputy Darren O'Rourke asked the Minister for Social Protection further to Parliamentary Question No. 854 of 17 February 2026, the legal basis upon which home tutors engaged under the home tuition grant scheme are “classed as self-employed (PRSI Class S)” as a general position (details supplied); whether he will identify the employer in law for PRSI purposes in such cases; whether any administrative agreement or practice is being relied upon to maintain a dual classification that is, employee for PAYE collection but self-employed for PRSI/auto-enrolment exclusion; and if he will make a statement on the matter. [17961/26]

   Source: written

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• Tax Data

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• O'Rourke, Darren. · Asking member
• Social · Social · Addressed to

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