Revenue has issued fresh guidelines on determining the employment status of workers for tax purposes, following a recent landmark Supreme Court ruling concerning Domino’s Pizza delivery drivers. In October 2023, the court decreed that these drivers should be classified as employees rather than contractors under contracts dating back to 2010/2011 with Karshan (Midlands) Ltd. The drivers contended they were entitled to employee status for tax reasons, while Karshan argued they were independent contractors under “contracts for service”.
Revenue’s new ‘Tax and Duty Manual’ outlines a five-step decision-making process for businesses to ascertain whether a worker is an employee or self-employed for taxation, accompanied by illustrative examples to elucidate the implications of the Supreme Court ruling on worker taxation. Revenue emphasized that businesses must ensure correct tax deductions and reporting through the PAYE system, urging those yet to review their workforce model in light of the judgement to do so promptly. Read more here.
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