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ARTICLE · 10 JANUARY 2024

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Updated Code Of Practice On Determining Employment Status To Be Published Following Domino's Pizza Case

Arthur Cox
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Revenue has confirmed that following the Supreme Court decision in the Domino's Pizza case, the Code of Practice on Determining Employment Status is currently being updated by Revenue...

IrelandEmployment and HR
Louise O'Byrne
Louise O'Byrne
Fintan Clancy
Fintan Clancy
Kevin Langford
Kevin Langford
Cian Beecher
Cian Beecher
Seamus Given
Seamus Given
Ailish Finnerty
Ailish Finnerty
David Kilty
David Kilty
Orlaith Kane
Orlaith Kane
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Revenue has confirmed that following the Supreme Court decision in the Domino's Pizza case, the Code of Practice on Determining Employment Status is currently being updated by Revenue, the Department of Social Protection (DSP) and the Workplace Relations Commission (WRC) to reflect the judgment.

Supreme Court Decision

In October 2023, the Supreme Court delivered a significant judgment in Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino's Pizza [2023] IESC 24 in which it examined in detail the law in Ireland on the distinction between employees and self-employed persons and reformulated and restated the law.

Overturning the decision of the Court of Appeal, the Supreme Court held that on the facts of the case, the delivery drivers were properly categorised by Revenue as employees and not as independent contractors as was contended for by Domino's Pizza. For a detailed analysis of this significant case, see our briefing here.

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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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