Farm contractor or employee

April1234

My question is regarding self employed v employee status.

An agri contractor pays one person to help with mowing/bailing/wrapping during the summer when busy. The agri contractor supplies machinery for the person to use.

The person is a full time PAYE worker (not for the agri contractor) and helps the agri contractor outside working hours when available.

Would Revenue class this person as self employed or an employee of the agri contractor?

relax carry on

Not really enough information but in all likelihood, they are an employee.

https://www.revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/guide-to-paye/determining-the-employment-status-of-an-individual.aspx

Mrs OBumble

Who decides what hours they work? Are they supervised?

April1234

@Mrs OBumble No set hours, they suit themselves and work whatever hours they are free. Usually in the evening when they are finished their day job.

In terms of supervision they would be told to go to X field and do X but they would be on their own in the field.

Lenar3556

https://www.boards.ie/discussion/comment/121022845#Comment_121022845

I think revenue would consider them an employee.