An updated Code of Practice on Determining Employment Status has
been published by the Minister for Social Protection, Heather
Humphreys
here. At 22 pages long, the Code is much more comprehensive
than its nine page predecessor. This Code was prepared by an
Interdepartmental Working Group consisting of officials from the
Department of Social Protection, the Workplace Relations Commission
and the Revenue Commissioners in consultation with IBEC and
ICTU. In this update, we consider the differences between the
2021 code and its predecessor.
BRIEFING
The Code highlights that there is no single clear legal
definition of either employment or self-employment under EU or
Irish law. The Code emphasises that "the reality
behind the contract" is what determines the status and
that, although the intention of the parties is taken into
consideration, the intention alone does not determine employment
status. Notably, the Code also refers to both written and
oral contracts.
