ARTICLE · 02 DECEMBER 2024

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Updated Code Of Practice On Determining Employment Status Now Published

Arthur Cox

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The updated Code of Practice on Determining Employment Status (the "Code") has been published, after a review conducted by an interdepartmental group comprising...

IrelandEmployment and HR

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The updated Code of Practice on Determining Employment Status (the "Code") has been published, after a review conducted by an interdepartmental group comprising the Department of Social Protection, the office of the Revenue Commissioners and the Workplace Relations Commission ("WRC") to reflect the 2023 judgment of the Supreme Court in The Revenue Commissioners v Karshan (Midlands) LTD t/a Domino's Pizza. For a detailed analysis of the case, see our briefing here.

The Code's stated aim is to assist employers, employees, independent contractors and legal, financial and HR professionals, along with decision makers in the interdepartmental groups, in determining the employment status of individuals, taking into account current labour market practices and developments in legislation and caselaw. The Code will help to ensure that workers are correctly classified in a way that matches the reality of the relationship between the worker and the business.

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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