![]() Does not provide equipment other than the small tools of the trade.If the work can be subcontracted and paid on by the person subcontracting the work, the employer/employee relationship may simply be transferred on. Receives a fixed hourly/weekly/monthly wage.Is under the control of another person who directs as to how, when and where the work is to be carried out.In cases that are not clear-cut the following criteria can be used to help establish the status of the worker:Īn individual would normally be an employee if he or she: However, it may not always be so obvious, which in turn can lead to misconceptions in relation to the employment status of individuals. Generally, it will be clear whether an individual is employed or self-employed. have the opportunity to profit from sound management in the performance of his/her task.provide his/her own equipment or helpers or.assume any responsibility for investment and management in the business.When assessing whether or not a person is engaged under a contract of service (employee) or under a contract for services (self-employed) there are 4 main factors to be considered: It is not simply a matter of calling a job ‘employment’ or ‘self-employment’”. Employee vs independant contractor expenses code#The Code of Practice states that “the decision as to which category an individual belongs must be arrived at by looking at what the individual actually does, the way he or she does it and the terms and conditions under which he or she is engaged, be they written, verbal or implied or a combination of all three. However, we are seeing a trend of increased claims before the Workplace Relations Commission (WRC) of workers classified as independent contractors who should, in reality, be classed as employees.Ĭonfusion surrounding the terms “employed” and “self-employed” may stem from the fact that they are not defined in law, however, a Code of Practice was developed in 2012 by The Office of the Revenue Commissioners and the Department of Social, Community & Family Affairs, in consultation with the Social Partners in order to establish a uniform definition of ‘employee’ based on clear criteria, which will determine the employment status of an individual. The rise of the gig economy has seen many people who work for one employer classed incorrectly as independent contractors. If the services are provided by an independent contractor then the relationship is purely commercial and any termination of the contract can only be disputed as breach of a commercial agreement. An employee works under an employment contract, whereas an independent contractor provides services under a contract for services. There is a key distinction in employment law between a “contract for services” and an employment contract. Caroline Reidy The HR Suite Issues covered: ![]()
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