Revenue eBrief No. 239/25
10 December 2025
Revenue Guidelines for Determining Employment Status for Taxation Purposes
Tax and Duty Manual Part 05-01-30 - Revenue Guidelines for Determining Employment Status for Taxation Purposes - has been updated as follows:
- Section 1 has been updated to highlight the publication of the revised Code of Practice on Determining Employment Status in November 2024 by the Department of Social Protection, Revenue and the Workplace Relations Commission.
- Minor updates throughout to reflect publication of the EU Platform Work Directive.