Schedule E – Employment Income All income earned under an office or employment is taxed under Schedule E An office is a permanent position that exists independent of the individual who holds it

Schedule E – Employment Income Employed or Self-Employed? An employee is engaged under a contract of service A self employed person is engaged under a contract for services

Schedule E – Employment Income Employment Status Group Report 2006 Where the individual works under the direction of another Where they supply labour only Where they do not supply materials or equipment Where they cannot subcontract the work

Schedule E – Employment Income Employment Status Group Report 2006 Where they are paid a fixed hourly/weekly/monthly rate and are entitled to holidays Where they do not have the opportunity to profit from sound management (does not include bonuses) Where the individual is not exposed to a financial risk

Schedule E – Employment Income Employment Status Group Report 2006 Where the individual is obliged to work set hours Where the individual receives expense payments for subsistence or travel

Schedule E – Employment Income Consequences of employment of self-employment PAYE system or self-assessment system Employer PRSI PAYE (Employee) Tax credit Social Welfare entitlements Right and duties under employment protection acts Liability for work done

Schedule E – Employment Income Scope of Schedule E ‘Salaries, fees, wages, perquisites or profits whatever’ arising from the office or employment Collectively referred to as emoluments Includes: Salaries and fees Payments from Occupational Pensions and SW pensions Benefits-in-kind and perks Certain SW payments