What tests are used to distinguish an independent contractor from an employee?

Posted in : First Tuesday Q&A ROI on 2 February 2010
Matheson
Matheson

It is well established in Irish law that no matter what is agreed verbally or in writing between two parties, whether it be a contract of service (as with an employee) or a contract for services (as with a contractor), a court, tribunal or administrative body will look at the facts of a situation and determine each case on the reality of the relationship between the parties, i.e. not what they say, but what they do. The status of an individual is, therefore, a question of substance, not form.

In Henry Denny & Sons Ltd. T/A Kerry Foods v The Minister for Social Welfare 1997, the Supreme

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Back to Q&A's This article is correct at 02/09/2015
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Matheson
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