The WRC dismissed an audiologist’s unfair dismissal and two Payment of Wages complaints after finding he was not an employee of the respondent. The merits were not decided. Adjudication Officer Niamh O’Carroll Kelly dated the decision 11 January 2018. The audiologist argued that the consultancy arrangements reflected the respondent’s control over his work. The respondent said he provided services through his own company, which invoiced for the work. The officer noted that the company invoiced the respondent and collected VAT, the audiologist chose his working days and hours, and the agreement allowed a suitably qualified substitute. She concluded that he provided services under a contract for services and that the WRC had no jurisdiction to hear the claims.