A booklet on determining the employment status of workers has been compiled by the Department of Social Protection, the Revenue Commissioners, and the Workplace Relations Commission. The updated Code of Practice on Determining Employment Status is intended to give clear information about employment status taking into consideration labour market practices, legislation, and case law. The Code of Practice notes that decisions of the Department of Social Protection, Revenue or the Workplace Relations Commission are not binding on each other.
As previously advised, Revenue published a new Tax and Duty Manual for determining the employment status of workers for tax purposes earlier this year. The new guidance reflects Revenue’s interpretation of the Supreme Court judgment in The Revenue Commissioners v Karshan [2024] IESC 24. The manual outlines the five-step decision-making framework (described by the Supreme Court) that businesses are to apply in determining whether a worker is an employee or an independent contractor for tax purposes. The manual also includes a number of examples to assist businesses in determining the employment status of workers.
LOADING...