Employers need to be very careful in how they contract in services. Major issues have been seen with General Practitioners and locums. Locums were traditionally contracted as contractors offering services. However Revenue has now ruled that they are deemed to be – in the majority of cases –employees – not contractors.

Also, a vetinary practice went to the Supreme Court under the Social Welfare Act stating that the vets had set themselves up as sole traders working within a practice. The Supreme Court held that they were employees.

In a recent ruling in the Employee Appeals Tribunal – ‘if they walk like an employee, talk and sound like an employee’ – then they are very probably AN EMPLOYEE!