Revenue has issued updated guidance on the taxation of community midwives engaged by the Health Service Executive (HSE), confirming that the framework established in the Supreme Court judgment in Karshan (Midlands) Ltd t/a Domino’s Pizza [2023] IESC 24 should be applied by the HSE when determining the employment status of midwives.
Two new sections have been added to the guidance: section three outlines the tax treatment applicable to community midwives classified as HSE employees, while section four provides guidance for those regarded as self-employed.
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