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Code of Practice on Determining Employment Status
From Department of Social Protection
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The Code of Practice on Determining Employment Status gives clear information about employment status taking into consideration labour market practices and developments, legislation, and case law.
The code aims to be of benefit to employers, employees, independent contractors and legal, financial and HR professionals. It is also aimed at investigators, decision-makers and adjudicators in the Department of Social Protection, the Office of the Revenue Commissioners, the WRC, their respective appeals bodies, and the courts.
In Ireland, there is a wide range of ways to work and to operate a business. Specific legislative protections for workers apply to each type, including self-employment, full-time employment, part-time employment, temporary agency work and fixed-term contracts.
It is important to ensure that workers are correctly classified in a way that matches the reality of the relationship between the worker and the business. The choice of business model should not serve to exclude any worker from their proper entitlements.
The misclassification of a worker as being self-employed when their terms and conditions mean that they are, in reality, employees, is a matter of concern. Misclassification reduces contributions to the Social Insurance Fund and excludes workers from full Pay Related Social Insurance (PRSI) and employment rights protections.
Code of Practice on Determining Employment Status
The Code of Practice on Determining Employment Status gives clear information about employment status taking into consideration labour market practices and developments, legislation, and case law.
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