The High Court has confirmed the traditional approaches to deciding whether someone is employed or self employed, not least that every case must be examined on its own merits.

The High Court heard the case of Neenan Travel Ltd versus the Minister for Social and Family Affairs ([2011] IEHC 458) in December last, and the judgement became widely available last month. The case will be useful not only in the context of PRSI, but also with reference to issues of employed versus self employed for income tax purposes.

A summary of the case is available on here of this issue of tax.point.