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This chapter examines the processes the Department of Social Protection has put in place to address the risk of misclassification of employment status for individuals for PRSI purposes.

This report examines the impact on the Social Insurance Fund (SIF) of the misclassification of workers, by reviewing the guidance in place to determine employment status, the extent of self-employment in the economy and compliance activity undertaken by the Department of Social Protection and the Office of the Revenue Commissioners.

This chapter examines the results of the audit of overpayments carried out as part of the audit of social welfare schemes.

This chapter documents details in relation to the level of irregularity of social welfare payments and how the department assesses and estimates this level of irregularity.

This chapter details payment irregularities discovered in schools in relation to the School Meals Scheme.

This chapter examines overpayment trends in recent years and the progress by the Department in implementing recommendations from previous examinations of its management of overpayments.

This chapter examines the Department of Social Protections effectiveness in accurately recording overpayment debts, recovering amounts due and prosecuting cases where there is evidence of significant fraud.