Please move if I have posted this in the wrong forum but as it is primarily a tax query/subject I felt I should post here.
Following on from this article in today's independent, I mentions how some of RTE's Broadcasters; "Many of the RTE presenters are on self-employed contracts and are not directly employed by the state broadcaster."
Surely the Broadcasters would not meet the criteria to be deemed as self-employed? The persuasive criteria as to whether someone is an employee is as follows:
It seems to me, using the above criteria, that RTE broadcasters should be taxed as PAYE employees.
Following on from this article in today's independent, I mentions how some of RTE's Broadcasters; "Many of the RTE presenters are on self-employed contracts and are not directly employed by the state broadcaster."
Surely the Broadcasters would not meet the criteria to be deemed as self-employed? The persuasive criteria as to whether someone is an employee is as follows:
- Is under the control of another person who directs as to how, when and where the work is carried out.
- Supplies labour only.
- Receives a fixed hourly/weekly/monthly wage.
- Cannot sub–contract the work. If the work can be subcontracted and paid on by the person subcontracting the work, the employer/employee relationship may simply be transferred on.
- Does not supply materials for the job.
- Does not provide equipment other than the small tools of the trade.
- Is not exposed to financial risk in carrying out the work.
- Does not assume any responsibility for investment and management in the business.
- Does not have the opportunity to profit from sound management in the scheduling of engagements (i.e. jobs) or in the performance of tasks arising from those engagements.
- Works set hours or a given number of hours per week or month.
- Works for one person or for one business.
- Receives expense payments to cover subsistence and/or travel expenses.
- Is entitled to extra pay or time off for overtime.
It seems to me, using the above criteria, that RTE broadcasters should be taxed as PAYE employees.