Guidance On The Updated Code Of Practice On Determining Employment Status In Ireland

The much-awaited updated Code of Practice on Determining Employment Status (the "Code") which is available here, was published in October 2024 after a review by an interdepartmental group comprising of the Department of Social Protection, the Revenue Commissioners and the Workplace Relations Commission (the "WRC"). This review was carried out in response to the Supreme Court's decision in The Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino's Pizza where it was found that Domino's Pizza delivery drivers were, in fact, employees and not independent contractors. In this article, we look at what the Code says and how it can help employers to assess the often tricky question of determining employment status.