Tax obligations with hiring casual labour

We are heading into a busy season on farms and in some cases extra help is needed for silage and other field work.

It’s important to know where you stand with regards to bringing in extra help as Revenue can have a keen interest in this area.

A nasty tax bill can arise if your views if a person was self-employed compared to an employee differ from that of Revenue where PAYE and PRSI was not operated by you. I look at a number of different examples and the tax implications of each.