Under the terms of their contract, if the worker is unable or unwilling to carry out the work personally are they obliged to send someone else to do it?
No, you can't just send someone else to do the work
If the worker is unwilling to carry out the work personally, do they have any right to send someone else to do it?
Nope
It is possible to swap your slot on the roster with someone else if for some reason you are unable to carry out the work.
Could the worker bring in someone to help with the work the worker is engaged to do if necessary and pay them out of their own money?
Nope
Can the worker be moved by the engager from one task to another as the engager's priorities change?
Yes, for example base change
Can the worker decide how the work is done?
No, the roster is published and you have no say on if you work tht roster or not
Does the worker have to provide
not only minor items of equipment or those tools of the trade that workers customarily provide
but also the major items of equipment needed to do the work?
Not unless you have a spare 737 parked up.
If the 737 is the place of work then if you are providing cans for your ears and a uniform then you are supplying the major items of equipment.
Does the worker have to pay the cost of
all the materials or supplies needed to do the work without being reimbursed?
Nope
If the 737 can be proven to be the place of work and not a piece of equipment then you do provide the materials needed.
The pilot also pays for type rating, line training, medical examinations etc. without them being reimbursed.
Is the worker paid an all-inclusive rate of remuneration that includes the costs of the worker's provision of
substantial materials or supplies needed for the work?
Nope, just paid for time spent on SBH
Is the worker required to provide a motor vehicle for use at work, the main purpose of which is to transport people, equipment, materials or goods, or in order to do the work, and is not just for travel to and from work or between sites?
Nope
Which of the following best describes how the worker's main income is made up?
Regular payment based on an hourly, daily, weekly or monthly rate
What is the statement that best describes where the worker does the work?
Told where and when to go to work
How many other engagers has the worker done similar work for during the last 12 months?
None, because you are contracted to fly for one company only.
I am being a little pedantic here but what I am trying to show is that even with limited knowledge can make an argument in favour of the self employed case then I expect a good barrister could tie the thing up in court for a few years.
If Ryanair could prove the the cockpit including the route and roster are the pilots place of business then the plane ceases to be a tool or piece of equipment and the uniform and headset are the equipment which could be provided by the pilot.
The safety guidelines and plane operations methods are not set down by Ryanair but by the regulator and Boeing.
This is the reason why the irish tax authorities have decided not to go after Ryanair. Its hard to justify the expense of going to court with Ryanair when the tax take is so low.
From a PR point of view it would be a tough time for the Inland Revenue to be wasting millions of pounds trying to prove that the pilots are employees and not self employed and all for the benefit of the Irish Government who will be the ultimate beneficiary given that as an employee of Ryanair you would be working for an Irish company and paying tax in Ireland. BRK would be ignored in the process.