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Corporate Social Responsibility

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Tax and PRSI treatment of Sub-Postmasters and Social Welfare Branch Managers

May 19, 2025

Revenue has updated its guidance on the income tax and PRSI treatment of individuals who are engaged as Sub-Postmasters by An Post, and Social Welfare Branch Managers by the Department of Social Protection. The updated guidance confirms that the five-step framework, as set out in the Supreme Court judgement in the Karshan (Midlands) Ltd t/a Domino’s Pizza case [2023] IESC 24, should be used to determine whether the individual is an employee or is self-employed.

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