Revenue Guidelines for Determining Employment Status

Revenue's Guidelines for Determining Employment Status for Taxation Purposes were updated in December 2025. Following the 2023 judgement of the Supreme Court in the pivotal Karshan case, Revenue has been looking more closely to contractors versus employees status for taxation purposes. To help employers in determining whether an individual may be a contractor or employee for taxation purposes, we are happy to present the exclusive webinar 'Revenue Guidelines for Determining Employment Status' with Catherine McGovern, Tax Partner in Azets Ireland. 

In this webinar, Catherine will be discussing:
•   The Revenue Commissioners v Karshan (Midlands) Ltd case.
•   Key points to review to determine whether an individual may be considered a contractor or an employee for taxation purposes.
•   Worked examples of individuals that would be considered an employee.
•   The potential Employer cost if an individual has been incorrectly classified as a contractor.
•   Immediate steps all employers should take now.