1. 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

2. 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

3. 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

4. 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

5. 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

6. 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

7. 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