Our business has a mix of employees and self-employed contractors – I understand that the law may have changed recently, leading to a higher risk of contractors being deemed to be employees. How do I handle it?

The classification of workers as self-employed or employees is a matter which continues to dominate the headlines and indeed the agenda for businesses and there have been some important developments in this area over the past 12 months.

Revenue and the Courts expect Businesses to be able to demonstrate why it has determined a worker is not being treated as an employee.

In the event an individual has been misclassified as a self-employed contractor rather than as an employee, then Revenue may seek