Gerald Nash (Louth, Labour) | Oireachtas source

I move amendment No. 6:

In page 10, between lines 10 and 11, to insert the following: “Employment status determinations

3.Where, in applying any provision of the Principal Act the question arises as to whether an individual who personally executes any work or service for a person is an employee of that person or is self-employed or is employed by another person:

(a) an agreement, decision, transaction, course of action or conduct or arrangement purporting to define or govern the individual’s status, or to evidence the belief or intention of the individual or of other persons in relation to that status, is not conclusive;

(b) the question—

(i) shall be determined by identifying the actual relations between the parties, and the relevant conditions and circumstances attaching to those relations,

and

(ii) shall, if the form of any agreement or arrangement between the parties is inconsistent with the substance of those relations, be based on the substance;

(c) any perceived advantage or disadvantage to a party or parties arising from the determination, in relation to—

(i) liability to tax or to social insurance contributions, or

(ii) the applicability of enactments or rules of law for the protection of employees, shall, save to the extent that it may provide a motive for misrepresenting the true nature of the arrangement, be disregarded;

and

(d) the fact that the agreement under which the individual works is made between the person and a third person may, if the functions of the third person in relation to the arrangement are matters of form only and not of substance, be disregarded.”.