Revenue eBrief No. 103/25
16 May 2025
Sub-Postmasters & Social Welfare Branch Managers - Taxation and PRSI
Tax and Duty Manual Part 04-01-19 - Sub-Postmasters & Social Welfare Branch Managers – Taxation and PRSI - has been updated as follows:
- Section 1 has been amended to confirm 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 establish the employment status of these individuals for tax purposes
- A new Section 2 has been inserted to confirm how tax and PRSI should be returned in the case of an employee
- Section 3 has been amended to remove reference to SW Branch Managers option to seek to have their PRSI liability re-assessed for years pre-2015 subject to the 4-year time limit as this is now outside the time limit and is no longer applicable
- Section 4 has been amended to specify the location on the Form 11 where self-employed income should be returned and to update the examples with the updated PRSI rates with effect from 1 Oct 2024.