Yes they can.
How they avail of the Scheme just depends on how they get paid. If an external contractor is paid through your company’s payroll, then they can avail of the Scheme through you.
If they invoice for their services, they can avail of the scheme as an employee of their own company (assuming they are not a Sole Trader – click here for more details on Sole Traders).
They cannot qualify both ways.
For more details, and to download a comprehensive pdf guide, please visit our Small Benefit page.