The engagement of staff of semi-State companies is a matter for those companies. I am informed by the Revenue Commissioners that there are no "Revenue rules" that distinguish employers and contractors. However, as to the distinction between an employee and a self-employed contractor, whether an individual is engaged under either a contract of service (i.e. an employee) or a contract for service (i.e. self-employed) is not a choice but rather a question of fact and of general law. Regardless of how the parties to an engagement may describe themselves, all the possible factors (including written, oral and implied details) that bear on the relationship between the parties must be examined, given their proper weight and a decision made on their overall effect.
To try to provide some clarity as to whether an individual is employed or self-employed, the Employment Status Group (set up under the Programme for Prosperity and Fairness) published a Code of Practice for determining Employment or Self-employment status of Individuals. This Code of Practice was re-launched in December 2007.