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]

Summary

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]

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