This Factsheet is courtesy of McCann FitzGerald LLP
This Factsheet addresses the recently published and updated Code of Practice on Determining Employment Status (the “Code”), the third version since 2001. Where a company engages workers, it is necessary for directors to ensure that those working in the company are properly classified in terms of employment status (so that the company can comply with relevant employment law where appropriate) and that related tax and social security treatment is correct.