Self-employed locum or employee?

The Revenue Commissioners recently issued an e-brief titled Individuals described as ‘locums’ engaged in the fields of medicine, health care and pharmacy.

The e-brief sets out the criteria that Revenue will apply in reviewing whether a person is a self-employed locum or an employee. The tax treatment of both is different for the employer/contractor and the employee/locum.

Please click here for further details on this e-brief.