The Department of Social Protection recently published the General Scheme of the Social Welfare and other Matters Bill 2026 which amends and extends the Social Welfare Acts, the Civil Registration Act 2004, and the Charities Act 2009 and to provide for related matters.
Head Eight of the Bill places the revised Code of Practice on Determining Employment Status (the Code) on a statutory footing and requires deciding officers to consider it when determining whether the person is employed or self-employed for PRSI purposes.
The updated Code was published to reflect the 2023 judgment of the Supreme Court in The Revenue Commissioners v Karshan (Midlands) LTD t/a Domino’s Pizza. Under a previous Government decision, a commitment was made to place the ‘Code of Practice for Determining Employment Status’ on a statutory footing by issuing it in the form of a Statutory Instrument (Government Decision S180/20/10/0229R).
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