Paul McAuliffe (Dublin North West, Fianna Fail) | Oireachtas source

Does Revenue define what is a direct employee to employers on its website? If one goes through them, some employees, particularly couriers, fall into the category of direct employees.

They do not control how, when or where they do their work, they supply labour only, they are paid in fixed hourly rates, they cannot subcontract out their work, they do not supply materials etc. It appears that some categories of worker meet the test of a direct employee. We cannot assume, but seeing as how it is likely that that would be the court's conclusion, perhaps Revenue and the Department of Social Protection should recognise the fact now and prevent those within the industry from having to take a long test case. It was clearly indicated in the Uber case in the UK that the drivers were direct employees.