Mr. Niall Cody:

Yes. It came up with what was essentially a decision tree. There are five tests. First, is there a work-wage bargain? Second, is there an agreement to provide personal services with limited substitutions? For example, there could not just be anyone doing it. The substitute may be someone who was picked by the company or was on a list. Third, does the business control the worker? This gets into a more complicated area. The higher skilled the job is, the less formal control there is, as one cannot tell a specialist how he or she should do the specialist element, but one might be providing the framework in which to do it. Those are the first three tests and the answer to each must be “Yes”. If the answer to each is “Yes”, then there are two further tests. First, is there a factual matrix that points to a contract of service? This has regard to all of the circumstances. Second, is there any legislative regime that says it is not a contract of service? If the answer is “Yes” to all of these questions, then it is a contract of service or of employment and PAYE should be operated by the employer.