Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

As I stated already, guidance on whether a person is engaged as an employee or as a self-employed contractor is provided in the Code of Practice for Determining Employment or Self-Employment Status of Individuals, which document was prepared jointly by the Irish Congress of Trade Unions, business representative bodies and relevant State agencies. The guidance on the different conditions of work is provided not in tax law but in that document.

If the Deputy is aware of any particular abuses, the Revenue Commissioners would welcome any submission from her. The Deputy can contact the Revenue Commissioners through the webpage . I can give the Deputy a copy of this if there are particular instances that she wants to pursue.

See this speech in context