Businesses that hire contractors should check that they are complying with tax law following the recent Domino’s Pizza ruling, Revenue warned on Friday.
Revenue warned businesses that hire contractors or other self-employed workers to check these arrangements in light of the case to ensure that they are complying with tax law. These include whether the contract involves payment for work, and if so, are the individuals agreeing to provide their own services, rather than those of a third party, to the employer? Does the employer exercise sufficient control over the worker?
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