Casual Labour.

lenny1020

Hi.Was wondering what the rules regarding hireing casual labour.
In order for the workers to take care of their own taxes what do I need to get from them .What am I obliged to show the Revenue regarding this.
We would hope to employ all our workers like this.Is it up to them to sign off the days they are working or are we obliged to check .
Cheers.

gleep

First up, you need to be able to prove to the revenue that the casual labour are in fact self employed. If they rely soley on you for work and they don't supply their own tools,equipment, if they can't work their own hours etc they are not self employed.
You also have to register for rct if involved in the construction and related industries and they must do the same. In order to do this, both of you will have to have your tax affairs up to date and squeaky clean. You'll both have to apply fot a tax clearance certificate and they will have to get a c2. If they do not have a c2, you will have to withold 35% of their pay and pay it over to revenue, and they will refund it to labour when they complete their tax return.
More info here. In summary though, there is a lot of paperwork involved and don't try to fudge it because chances are you'll get caught out and end up in hot water. Probably best to speak directly to the revenue or an accountant before you do anything.

tombull82

in other words not worth the hassle. :)I was also thinking about doing this but dropped the thought halfway throught gleep's post. Thanks gleep