Thre is increased Revenue attention on the true nature of some self-employment contracts. Revenue feel that these are abused to
- avoid PRSI
- facilitalte tax evasion
They aim to prove that many are actually employees. This could leave “employers” with PAYE and PRSI liabilities.
Areas of risk particular scrutiny are
management employees
- locums e.g. doctors
- labour only contractors
- contract interim managers
Consult your tax adviser if in doubt about any of these issues
