The employment status of a cleaner depends on the exact arrangements of any relationship between householder and cleaner and these will obviously vary, it seems to me that many would meet the Revenues criteria for employment as set out here.
Criteria on whether an individual is an employee
While all of the following factors may not apply, an individual would normally be an employee if he or she:
Is under the control of another person who directs as to how, when and where the work is to be carried out.
Supplies labour only. Receives a xed
hourly/weekly/monthly wage.
Cannot subcontract 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. The provision of tools or equipment might not have a signi cant bearing on coming to a conclusion that employment status may be appropriate having regard to all the circumstances of a particular case.
Is not exposed to personal nancial risk in carrying out the work.
Does not assume any responsibility for investment and management in the business.
Does not have the opportunity to pro t from sound management in the scheduling of engagements or in the performance of tasks arising from the 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.
Additional factors to be
considered:
An individual could have considerable freedom and independence in carrying out work and still remain an employee.
An employee with specialist knowledge may not be directed as to how the work is carried out.
An individual who is paid by commission, by share, or by piecework, or in some other atypical fashion may still be regarded as an employee.
Some employees work for more than one employer at the same time. Some employees do not work on the employer’s premises.
There are special PRSI rules for the employment of family members.
Statements in contracts considered by the Supreme Court in the ‘Denny’ case, such as “You are deemed to be an independent contractor”, “It shall be your duty to pay and discharge such taxes and charges as may be payable out of such fees to the Revenue Commissioners or otherwise”, “It is agreed that the provisions of the Unfair Dismissals Act 1977 shall not apply etc”, “You will not be an employee of this company”,
