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Corporate Social Responsibility

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Guidance updates to reflect Revenue guidelines for determining employment status

Jul 15, 2024

Following the recent publication of Revenue's new guidelines for determining employment status for taxation purposes (which applies the new test outlined in Karshan), Revenue has since updated a number of Tax and Duty manuals which are impacted by the new guidelines. 

The updated manuals are: 

  • Taxation of Couriers
  • Code of Practice on Determining Employment Status (Employed or Self-Employed)
  • Part-time Lecturers/Teachers/Trainers
  • Agency Workers
  • Individuals described as ‘locums’ engaged in the fields of medicine, health care and pharmacy
  • Taxation of Exam Setters, Exam Correctors, Exam Attendants, Invigilators, etc.
  • National Co-op Farm Relief Service Operators
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