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Tax

Responses Due Before March 31 for Consultation on the use of Intermediary-Type Structures and Self-employment Arrangements

February 2016

 

The Department of Social Protection and the Department of Finance jointly launched a consultation process on Thursday 28 January 2016. It concerns the use of intermediary-type structures and self-employment arrangements and the associated tax and PRSI issues.

The Consultation Paper is focused on arrangements:

(i) where an individual, who would otherwise be an employee, establishes a company to provide his or her services, and
(ii) where an individual, who is dependent on, and under the control of, a single employer in the same manner as an employee, is classified as a self-employed individual.

The Consultation Document can be accessed here.

Responses to the consultation must be submitted to the Department of Finance by 5:30 pm, Thursday 31 March 2016

This consultation has potentially wide reaching implications for employers, contractors, agencies, intermediaries and recruitment companies.

Should you wish to share your views on this topic please contact Mark Barrett mark.barrett@rdj.ie of our tax team or Jennifer Cashman jennifer.cashman@rdj.ie of our employment law team.

 

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