I think the broadcasters may be employees of their own company. This company has a contract with RTE and the broadcasters draw a normal PAYE salary from their company.
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.
Yes, as the OP might have been alluding to, in recent years the Revenue have cracked down on this - for example, an IT contractor, a PAYE employee of their own company which has a contract with another company. If they work on-site, 5 days a week, for just one client, long term, the Revenue Commissioners regards them as being employees of the main company.
I think that the above RTE 'contractors' are indeed a perfect example of this.
Incidentally does anyone know which RTE broadcasters are staffers ? Or have a link to a source for this info ?
- Works for one person or for one business.
I would have thought that if a company has a regular contract with multiple companies (RTE, Independent Newspapers, etc, etc,) then the director of the first company can hardly be considered to be an employee of any of the latter from a taxation or any other point of view.
The problem arises for contractors (IT, Engineering etc) when they are placed on a long term contract at one customers site and can therefore run the risk of being treated as an employee of that customer from a taxation point of view.
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