Oireachtas Joint and Select Committees

Tuesday, 30 March 2021

Public Accounts Committee

Bogus Self-Employment: Discussion

12:30 pm

Photo of Brian StanleyBrian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

Some members had other questions. They can indicate if they wish to come back in and I will let them speak in that order. I will ask a question while members are trying to decide on their questions.

In a reply to the Committee of Public Accounts from Revenue on 3 February, following its appearance before the committee to a question on the basis, legal or otherwise, for couriers to be deemed self-employed, we were informed it is primarily if they work for one company. We received a long reply which included the lines:

However, case law has established tests to determine whether contracts are contracts for service (i.e. self employed contractor) or contracts of service (i.e. employee) and generally, these tests are applied to determine employment status along with a review of the evidence available regarding the nature of the relationship. Revenue’s position is that each case is individual and needs to be considered on its own merits.

The reason I read that out is that it seems to significantly at odds with the situation in the courier industry where the default position is that couriers are considered as self-employed in the first instance. Could Mr. McMahon comment on that?

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