Domino Dancing: Mutuality of Obligation and Determining Employment Status in Ireland
爱尔兰最高法院对披萨外卖员就业身份做出裁决，强调义务互惠性在认定‘临时工作’中的关键作用，对零工经济从业者和税务部门有重要参考价值。
ABSTRACT It has taken a while, but what has been described as the first ‘gig economy’ case has been decided by the Irish Supreme Court. Although the case did not involve the use of a platform to organise work, it did require the Supreme Court to rule on the question of the employment status of pizza delivery drivers, all of whom were labelled as ‘independent contractors’ in the contracts between the company and the drivers. The case was taken by Revenue, which contended that the drivers, in fact, should have been classified as employees for tax purposes. The Supreme Court took the opportunity to present a long and detailed judgment on the correct approach to determining employment status, and, in particular, on the role of ‘mutuality of obligations’ in this consideration, with an extensive review of case law from the UK. This analysis discusses the case, with a particular emphasis on the view taken by the Court on mutuality of obligations in the context of ‘casual work’.