Foreword

The solo self-employed are a vital yet often overlooked pillar of Ireland’s economy. They provide businesses – both indigenous and multinational – with the agility, expertise, and innovation needed to compete and grow. Research shows that businesses leveraging freelance and contract talent not only innovate more effectively but also expand faster, create more jobs, and contribute significantly to tax revenues. This reality needs to be clearly communicated – and finally heard – by all stakeholders.

As companies increasingly embrace a blended workforce, combining full-time employees with self-employed specialists, they gain the flexibility and skills necessary to drive innovation, scale efficiently, and remain competitive in a rapidly evolving market. Without their contribution, many firms would struggle to adapt, expand, or even survive in today’s fast-moving business environment.

Yet despite the clear economic benefits of independent professionals, government policy continues to create unnecessary obstacles for those who choose this career path. The Karshan/Domino’s case has provided some clarity in distinguishing between employment and self-employment, though there is still room for subjectiveness which can create unnecessary worry for individuals who want to be self-employed and the companies that want to engage them.

It remains deeply concerning that three separate government bodies, the Revenue Commissioners, the Workplace Relations Commission (WRC), and the Department of Social Protection, can apply the same guidelines and arrive at different conclusions to suit their own agendas.

More alarming still is the lack of engagement with the business community in shaping these policies, despite the direct impact they have on Ireland’s economic dynamism. Disparities in tax treatment further undermine the solo self-employed. Unlike employees or larger businesses, self-employed professionals often find themselves unfairly restricted in what they can claim as legitimate expenses. This creates an uneven playing field, punishing those who work independently rather than recognising their role in driving economic growth, job creation, and innovation.

Given Ireland’s reliance on Foreign Direct Investment (FDI), the availability of high-skilled self-employed professionals is more important than ever in attracting multinational investment. Access to a deep and flexible talent pool – including independent professionals – is a key factor for global companies considering Ireland as a base.

At Contracting PLUS, we continue to highlight these inconsistencies and advocate for a fairer approach, one that fully recognises and values the contribution of solo self-employed professionals. While they may not directly hire employees or export goods, their work plays a crucial role in strengthening businesses that do. By providing expertise, flexibility, and innovation, they enable companies to scale, compete internationally, and drive job creation.