Revenue eBrief No. 140/24

21 May 2024

Revenue Guidelines for Determining Employment Status for Taxation purposes

A new Tax and Duty Manual (TDM) has been created to outline the implications for determining employment status for taxation purposes arising from the Supreme Court judgement in the Karshan case.

The TDM, Part 05-01-30 ‘Revenue Guidelines for Determining employment Status for Taxation purposes’, outlines the five-step decision-making framework that businesses are required to use to determine whether a worker is an employee or self-employed for taxation purposes.

The TDM explains each of the steps in the decision-making framework and what the Supreme Court decision means for businesses. Several examples are also provided in the manual.