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29-10-09, 08:37 PM
You cannot "pay" a self-employed therapist as they then cease to be self-employed. It is possible to take a % to cover costs of materials etc, alternatively to be on the safe-side charge them to rent the room per hour/day. There have been clamp-downs regarding this to stop employers taking people on as self-employed, thereby side-stepping employers liability, sickness pay etc, but treating them as though they are employed (i.e. telling them how they must work, what they are to use, fixing their prices/hours etc).
You can check the definition of self-employed for tax purposes on the revenue website - you don't want to get caught out, for like the mounties the tax department always get their man!!!
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