Revenue eBrief No. 194/24
15 July 2024
Revenue Guidelines for Determining Employment Status
Tax and Duty Manual (TDM) Part 05-01-30 – Revenue Guidelines for Determining Employment Status for Taxation Purposes – was recently published to provide information in relation to the Karshan Supreme Court Judgment.
The following TDMs have been updated in light of the publication of this TDM:
- Part 04-01-07 Taxation of Couriers
- Part 04-01-17 Code of Practice on Determining Employment Status (Employed or Self-Employed)
- Part 05-01-11 Part-time Lecturers/Teachers/Trainers
- Part 05-01-15 Agency Workers
- Part 05-01-20 Individuals described as ‘locums’ engaged in the fields of medicine, health care and pharmacy
- Part 05-01-24 Taxation of Exam Setters, Exam Correctors, Exam Attendants, Invigilators, etc.
- Part 42-04-55 National Co-op Farm Relief Service Operators
