Code of Practice on Determining Employment Status (Employed or Self-Employed)

Revenue eBrief No. 003/24

Code of Practice on Determining Employment Status (Employed or Self-Employed)

Tax and Duty Manual Part 04-01-17 – Code of Practice on Determining Employment Status (Employed or Self-Employed) has been updated to inform users that the manual is being reviewed to reflect the judgement of a recent Supreme Court case.

The following TDMs that have a reference to the Code have also been updated:

• TDM 05-01-11 Part-time Lecturers/Teachers/Trainers
• TDM 05-01-15 Agency Workers
• TDM 05-01-20 Individuals described as ‘locums’ engaged in the fields of medicine, health care and pharmacy
• TDM 05-01-24 Taxation of Exam Setters, Exam Correctors, Exam Attendants, Invigilators, etc.
• TDM 18-02-04 Relevant Contracts Tax for Principal Contractors
• TDM 42-04-35A Employers Guide to PAYE
• TDM 42-04-55 National Co-op Farm Relief Service Operators

In addition to changes to the Code, Revenue will also be issuing separate guidelines to address the implications of the judgement.