Please move if I have posted this in the wrong forum but as it is primarily a tax query/subject I felt I should post here. Following on from this article in today's independent, I mentions how some of RTE's Broadcasters; "Many of the RTE presenters are on self-employed contracts and are not directly employed by the state broadcaster." Surely the Broadcasters would not meet the criteria to be deemed as self-employed? The persuasive criteria as to whether someone is an employee is as follows: Is under the control of another person who directs as to how, when and where the work is carried out. Supplies labour only. Receives a fixed hourly/weekly/monthly wage. Cannot sub–contract the work. If the work can be subcontracted and paid on by the person subcontracting the work, the employer/employee relationship may simply be transferred on. Does not supply materials for the job. Does not provide equipment other than the small tools of the trade. Is not exposed to financial risk in carrying out the work. Does not assume any responsibility for investment and management in the business. Does not have the opportunity to profit from sound management in the scheduling of engagements (i.e. jobs) or in the performance of tasks arising from those engagements. Works set hours or a given number of hours per week or month. Works for one person or for one business. Receives expense payments to cover subsistence and/or travel expenses. Is entitled to extra pay or time off for overtime. It seems to me, using the above criteria, that RTE broadcasters should be taxed as PAYE employees.