Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

And the Department of Finance. I know we have strayed a little from the topic but my point is in respect of the self-employed. There is guidance and a checklist on the Revenue website to determine the employment status of an individual and whether they have a contract of employment or a contract for service. What the Deputy said is correct and it does not just apply to those at the lower levels. There are some very high profile people in this country who are apparently self employed. The Revenue checklist to determine if one is an employee states that, "While all of the following factors may not apply, an individual is normally your employee if: you control how, when and where the work is carried out; they supply labour only;" they are on a fixed payment; they cannot sub-contract their work, etc. The report will make for interesting reading. What work is the Revenue doing on this issue and the differentiation between those who are in a contract of employment and a contract for service? It seems to me that there are many instances where thede factoemployer determines all of the issues such as the place and time of work and the payment, yet those working for them are deemed to be self employed. There is a real issue there and it needs to be examined.