Sole Trade

Heisenburg81

Say a person started a part time role (3 day week) with an accounting practice on a self employed basis. They invoiced monthly for hours worked.
They actively advertise for other work and can prove so (newspaper ads etc)
If they are unsuccessful in obtaining other work is there a danger of being deemed an employee of the practice? Does part time matter and act in their favour?

thegolfer

Heisenburg81 wrote: »

Say a person started a part time role (3 day week) with an accounting practice on a self employed basis. They invoiced monthly for hours worked.
They actively advertise for other work and can prove so (newspaper ads etc)
If they are unsuccessful in obtaining other work is there a danger of being deemed an employee of the practice? Does part time matter and act in their favour?

Possibly sailing close to the wind...and every case can be different.

But possibly they do look like an employee, assuming they represent the practice.

Look to the determining employment status on revenue site.

Weight up the options there and call it.

There is also the contractors project, which is looking to phase out the grey area of false self employment.

thegolfer

Heisenburg81 wrote: »

Say a person started a part time role (3 day week) with an accounting practice on a self employed basis. They invoiced monthly for hours worked.
They actively advertise for other work and can prove so (newspaper ads etc)
If they are unsuccessful in obtaining other work is there a danger of being deemed an employee of the practice? Does part time matter and act in their favour?

Possibly sailing close to the wind...and every case can be different.

But possibly they do look like an employee, assuming they represent the practice.

Look to the determining employment status on revenue site.

Weight up the options there and call it.

There is also the contractors project, which is looking to phase out the grey area of false self employment.

L.Jenkins

What does your contract say? Are you an outside Contractor, Sole Trader or Business invoicing them? Do they even offer you a contract or just assign work for you to do and you invoice them when complete?

If you're contracting with them and they've provided a contract, I presume similar rules, where full employment rights of an employee might kick after the 4 year cap.

Heisenburg81

thegolfer wrote: »

Possibly sailing close to the wind...and every case can be different.

But possibly they do look like an employee, assuming they represent the practice.

Look to the determining employment status on revenue site.

Weight up the options there and call it.

There is also the contractors project, which is looking to phase out the grey area of false self employment.

If a professional services company was formed would this be a way around it?
The "employer" company wants to avoid ER Prsi and is only requiring 3 days per week. They are insisting on it being non employee.
If the accountant intends fully drawing all salary there would be no CT and no Prof Services Surcharge. Would not claim mileage either.

thegolfer

Heisenburg81 wrote: »

If a professional services company was formed would this be a way around it?
The "employer" company wants to avoid ER Prsi and is only requiring 3 days per week. They are insisting on it being non employee.
If the accountant intends fully drawing all salary there would be no CT and no Prof Services Surcharge. Would not claim mileage either.

It's a possibility, but again the structure is to avoid ER Prsi as indicated, and revenue are looking at these setups.

Record correspondence and minimal expenses deducted.