The five-step decision-making framework
The following five questions will assist a business in deciding whether a contract is one “of service” (employee)
or “for service” ( self employed relationship)
Does the contract involve the exchange of a wage or other remuneration for work?
1 Has the worker agreed to provide their services personally and can they sub-contract their work?
2 Does the business control what, how, when and, or where the work is done?
3 If you answered "no" to any of the above questions, the worker is self-employed, subject to question 5.
If you answered "yes" to all three questions,
you should proceed to questions 4 and 5.
4 What do the facts and circumstances say about the true nature of the relationship between the business and the worker? Do the arrangements show that the worker is providing services on their own account or as an employee?
5 Is there any legislation that would change the answers to any of the above questions? For example, Section 112 of the Taxes Consolidation Act 1997 provides that office holders are always employees for taxation purposes.