Hi all,
As the title suggests I’m in a tricky situation right now. I am working for a very small architectural practice and I am currently classified as an independent contractor whilst still working there.
For context: I worked there full time as an employee from September 2024 through to September 2025.
I had to go back to university so I asked my boss if I could work part time to which he said yes.
A few weeks pass in August and he says you can be an independent contractor so this gives you flexibility in terms of hours you want to work.
I said yeah okay that sounds good.
-However I have been working once a week (every -Wednesday) since September.
-Using company equipment (pc)
-Boss tells me what days to come in
-I earn minimum wage (13.50€ p/h)
I am aware that this contradict the badges of employment from the revenue themselves and citizens Ireland website state. I don’t feel comfortable being apart of this anymore as I also have to file my own tax return.
I asked my boss could you by any chance put me back on the payroll from September 2025 - December 2025 as it had implications on how much tax I owe the revenue.
This was his response - “accountant has come back and advised there are significant costs to (company) in revising the payment arrangements
between the cost the redoing the revenue returns over the past four months and additional employer
prsi costs.
therefore we will leave our payment arrangements as originally agreed i.e. you will operate as a consultant
resonsible for your own revenue returns etc.”
As I’m in college this is a pretty sweet gig for me, it’s local on my door step. Helps give me experience in my profession and the work load is very nice. however I don’t want to lie to the revenue saying I’m a self employed contractor because let’s be honest..I’m not.
What do I do?
https://www.lawsociety.ie/gazette/in-depth/2024/march/the-dominos-effect/
Get your boss to have a read of this. Note that your boss is committing a criminal offence here (and his accountant knows this rightly) so you have considerable leverage here, however your time working at this firm is probably at an end. Before you feel bad, bear in mind your boss has fucked you out of access to most welfare benefits, a fair amount of money and would no doubt have redirected any court claims that resulted from your work directly back to you, as contractors assume the legal risk of their work.
As a contractor you should be charging by the hour and at least €25 per hour
You might not care now, but this sort of arrangement is going to affect your pension entitlement in years to come. Your employer doesn't want to pay PRSI on you, his minimum wage employee. You also aren't accruing annual leave entitlement, and the contract is 'at will' meaning you can likely be terminated at any point. In short, you've none of the perks of being an employee and none of the autonomy of a sole trader. I'd call it a bad deal.
Now if you like the gig and you're happy to declare as Self Employed, Revenue are unlikely to contradict you and they'll take whatever you owe them. As you've agreed to do it, I wouldn't see it as fraud on your end. However, if you feel your employer should be giving you the benefits of a PAYE employee and isn't budging, you can approach the Department of Social Protection about having a Scope Investigation opened: https://www.gov.ie/scope
NB. you are likely to piss your employer off. But I'd have no sympathy, personally.
The employer is the one defrauding revenue, OP is totally fine from that angle assuming he pays his taxes.
It sounds like you are an independent contractor from what you have described and you need to file a tax return or setup a LTD company. At the moment it appears to me you are operating as a sole trader and liable to pay tax.
You don't have a contract of employment and you have been told your engagement with the company is as a client-supplier relationship.
I don't think that alone satisfied the conditions. Can he, for instance, have someone else do the work in his place? Many factors that dictate if the relation is that of self employed or employer/employee
He is not an independent contractor by any legal definition.
he most certainly is. And there's not illegal/wrong with the setup.
He invoices the company for his services.
This is common practice....
See other earlier replies in the thread. Revenue and the law specify what counts as an employee, and what counts as a contractor, and from what he has outlined, he is most certainly the former. Invoicing the company is neither here nor there.
incorrect. the informal nature of the hours in this scenario would only be supported a zero-hour contract (which are banned)
OP stated that he works one day per week and his employer dictates the hours. So that's not a zero hour contract
Check out the Domino's case.
All the drivers had to be put through payroll instead of being classed as independent contractors.
This is OPs company trying to pull a fast one and game the system, at OPs long term expense...
From Oct 2025- Dec you earned very little if you are earning 13.50 and hour x 8 hours x 16 weeks. = 1728 l. (You should have asked for 14.20 per hour to cover PRSI and USC.)
Go onto Revenue.ie and do your tax return and declare the extra income on your return. Your tax credits should mean you pay almost zero Paye and your PRSI will be €73 and your USC will be pretty low as well around €50 or less.
Thats hardly crippling. If you claim back tax relief on medical expenses and college fees you might even be owed a refund.
Minimum wage increased this year to 14.15 + 4.2% PRSI plus 0.5% USC = €14.81 per hour plus admin. SO i would ask for 15.50 per hour, or atleast €15 per hour then Register for ROS and start paying a tenner a week to Revenue each week you are paid in 2026. That way you are actually receiving Minimum wage and you are tax compliant.
You are a contractor. You can leave anytime Personnally I wouldnt give up the work experience and the convenience for the sake of 15 minutes admin work once a month to keep on top of taxes.
https://www.citizensinformation.ie/en/employment/types-of-employment/understanding-your-employment-status/
How much did you earn during that period ?
If it's under 5k technically you can argue it falls under "nixers" just seriously if it's going to continue into this year and go over 5k get yourself an accountant and set yourself up as .ltd company
Your employer is right it's your responsibility to look after your taxes after yous agreed you'll be working on the side for him, so it's your responsibility to get your taxes in order.