Determining employment status
In the UK, the main types of employment status are: worker, employee, self-employed, contractor, director and office holder. Different rules and entitlements apply to each category. For employers and employees, it is very important to understand these rules and conditions as mistakes can prove very expensive.
In the Republic of Ireland, the Revenue Code of Practice for Determining Employment or Self-Employment Status of Individuals is a good starting point for understanding the differences between being employed and self-employed. This Code is available on the Revenue website.
Often, it will be clear when checking the rules whether an individual is employed or self-employed. However, it is always not easy — particularly where the individuals concerned work on a casual basis or in non-traditional areas of the economy.
If you need more information or are in any doubt about the employment status of individuals providing services to your business…