There is no clear single legal definition of employee or self employed under Irish or EU law. What you do, How you do it and any written or verbal agreements between the parties must be considered in determining the employment status of an individual. It is important to determine the distinction between an employee and self employed as this will have an impact on a persons employment law rights and entitlements, tax treatment, PRSI class and contributions and social welfare benefits. Factors to consider: Employee status 1. Working under the control of another person who directs them as to how, when and where the work is to be carried out 2. Working set hours and receiving a fixed wage 3. Inability to subcontract work 4. Only supplying labour and not materials for the work 5. No personal financial risk in carrying out the work 6. Receiving expense payments 7. Tax deducted through PAYE system 8. No responsibility for management and can not profit from management or performance of work Self Employed status 1. Controlling what, where and when work is done 2. Owning own business 3. Ability to provide the service to more than one person/business at the same time 4. Providing the materials for the work 5. Exposure to financial risk 6. Own insurance 7. Registered for self assessed tax 8. Responsible for management and profits from performance The legal tests to be considered when making a decision on employment status are: 1. Mutuality of obligation 2. Substitution 3. Enterprise test 4. Integration 5. Control