Employment Status In Ireland: A New Ruling On Contractor V Employee Classification

In a recent determination¹ by the Irish Tax Appeals Commission (Ref 94TACD2026) dated 23 June 2026, the Appeal Commissioner (“AC”) rejected an appeal by an independent contractor who claimed he should be correctly classified for tax purposes as an employee.

The AC applied the five Karshan Tests, as set out in the 2023 landmark Irish Supreme Court Karshan judgment which determined that delivery drivers for a Domino’s Pizza franchise were employees, thus setting a “low bar” on the existence of an employment relationship in Ireland (see our earlier podcasts and knowledge updates²).

As a result, the Irish Revenue Commissioners (who were the Respondent) succeeded in this case in defending the accuracy of a number of disputed tax assessments raised previously in respect of the contractor.