Revenue has provided updated guidance on the criteria used to determine if an individual is an employee or self-employed.
Updates to the Tax and Duty Manual – Part 42-04-35A -The Employers’ Guide to PAYE are as follows:
The Public Accounts Committee recommended a series of actions for Revenue to combat ‘bogus self-employment’ earlier in the year, which included bringing forward legislation to replace the existing Code of Practice to provide stronger and more comprehensive definitions of employment and self-employment.
See Revenue eBrief No.162/21 for further details.