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AI Act Set to Come into Force on 1 August 2024
02 Jul 2024The CLOser - June 2024
27 Jun 2024
Industry Updates
New Irish Revenue Tax Guidance on Determining Employment Status
25 Jun 2024
What you Need to Know
- In May 2024, the Irish Revenue Commissioners ("Revenue") published guidance on determining employment status for taxation purposes. The guidance was issued subsequent to the Irish Supreme Court's judgment in The Revenue Commissioners v Karshan (Midlands) Ltd. t/a Domino’s Pizza [2023] IESC 24 (Karshan).
- The guidance considers the five-step decision-making framework from that case and provides several worked examples. Although the guidance is tax-focused, in our view it will guide tax and employment law analysis in the future.
- Businesses should review their contractual and day to day working arrangements with workers who are not employees – if by applying the five-step test, there is a risk of misclassification, then employers need to consider how best to address historic tax and employment law liabilities and mitigate future tax and employment law risks.Equally, there may be cases where a prospective change in status may be appropriate given the new legal principles set out in the Karshan case.
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Employment
Our Irish legal Employment team supports our clients and provides expert employment Irish law advice to businesses across a wide range of sectors, including financial services, investment management, technology and healthcare. We pride ourselves on always striving to add value by actively working with our clients to design practices, procedures and solutions that are tailored to their business, their strategy and their employees.
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