Fiddler in band deemed an employee

29/08/2024
Bogus self employment comes up very often.

It has significant benefits to an employer to say that someone is self employed rather than employed.

As are illustrated to some degree in this RTE article.

Easier to dismiss the person. Less responsibilities. Saving on PRSI contributions.

This paragraph is significant, if any person is in the situation of wondering, am I employed or self employed ?  - 'In her decision, WRC adjudicator Caroline Reidy noted that the Supreme Court had rejected the "mutuality of obligation" test referred to by Mr Ryan in its decision on Revenue Commissioners v Karshan (Midlands) Ltd last October and had set out a new test which considered the exchange of money for work, the level of control exercised by the alleged employer, and whether the purported employee was providing personal services or had the right to engage a substitute'.

 You can read the full article here.