Following the 2023 judgement of the Supreme Court in The Revenue Commissioners v Karshan (midlands) Ltd/ T/A Domino’s Pizza [2023] IESC 24 the Government’s “Code of Practice on Determining Employment Status” (hereafter “the Code”) has been reviewed and updated by an interdepartmental group comprising of the Department of Social Protection (hereafter the “Department”), the Office of the Revenue Commissioners (hereafter the “Revenue”) and the Workplace Relations Commission (hereafter the “WRC”).
The Code is intended to provide a clear understanding of the employment status of individuals, taking into account current labour market practices and developments in legislation and case law.
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