Epicx: what happens when a freelancer is an employee?

The worker had previously provided tennis lessons as a self-employed instructor to another company. After those activities ended, she began performing administrative and operational tasks for Epicx, an indoor activity centre. 

Her responsibilities included managing the mailbox, processing bookings, preparing staff rosters and answering personnel questions. From April 2017, the parties agreed a fixed monthly fee for 100 hours. Payment continued during holidays, with a separate agreement for payment during sickness. 

She had some freedom over where and when she worked. The court nevertheless found that she worked within Epicx’s organisational structure, performed the work personally and had no relevant entrepreneurial investment or commercial risk.

The worker increasingly worked from home after the pandemic. She could perform many tasks without daily supervision. She also issued invoices with VAT and declared the income herself. 

The court weighed those circumstances against her continuing duties, expected availability, scheduled services and place within the organisation. Her ability to work independently did not remove the structure within which she had to perform the work.

The worker argued that her invoiced fee should be treated as net salary and grossed up. The court rejected that approach. 

It used the fee excluding VAT as the gross salary. The final monthly amount was €1,800 gross. The court considered the parties’ payment arrangements, the worker’s responsibility for income tax and remuneration in an equivalent position. 

Epicx gave notice on 21 May 2024 to end the relationship on 1 August 2024. Once the court recognised an employment contract, that termination had to satisfy employment law. 

It did not. The worker had not consented, and the statutory conditions permitting the termination were absent. 

The court annulled the notice and awarded: 

• €1,800 gross monthly salary from 1 August 2024 until 1 December 2025; 

• 8% holiday allowance over that salary; 

• €10,760 gross in holiday allowance arrears for the earlier period, together with statutory interest and specified costs. 

The employment contract was separately dissolved from 1 December 2025 because the working relationship had seriously broken down. A €5,618 gross transition payment was awarded. 

Epicx was ordered to submit payroll returns for 2017–2024, separately for each relevant period, within six weeks after formal service of the decision. The order carried a daily penalty for non-compliance. 

Epicx also sought crediting and repayment of previously paid invoices. The court referred that claim to the commercial division for consideration through a summons procedure. It did not decide that Epicx was entitled to repayment. 

The most useful review point is a change in the work. A professional may move from providing a separate service into a continuing internal role while the invoicing arrangement stays the same. 

Assess the relationship again when responsibilities expand, guaranteed hours become established or the professional takes over duties previously performed by employees. 

• Reassess status when the work changes. 

• Examine fixed hours, continued payment during absence and the allocation of commercial risk together. 

• Document the meaning of the agreed remuneration. 

• Review classification before terminating a disputed freelance relationship. 

• If reclassification occurs, reconcile employment claims and tax corrections before calculating the final financial position.