The Workplace Relations Commission (WRC) is an office under the aegis of my Department and is independent in the exercise of its statutory functions. Given the independence of the WRC I cannot comment on individual cases. Decisions of adjudication officers of the WRC may be appealed by either party to a decision, within 42 days of the decision.
In Ireland, robust mechanisms exist for the determination of the employment status of individuals or groups. Where an issue arises in relation to the employment status of an individual, cases are forwarded to Revenue and/or the Department of Social Protection for investigation, either solely by the recipient, or jointly with the Labour Inspectorate of the WRC. The WRC may also determine employment status as a preliminary issue at an adjudication hearing.
There is no single, clear legal definition of the terms ‘employed’ or ‘self-employed’ in Irish or EU law. To determine a person’s employment status, both the written or oral contract and the reality behind the contract must be taken into consideration. The true employment relationship will often only be understood by analysing in the round all the circumstances and facts of the case. In most cases it will be clear whether an individual is employed or self-employed.
A Working Group was formed in my Department to examine the issue of employment status. The group met on three occasions during 2022 and again in July 2024.
In May 2024, the Revenue Commissioners published an updated manual for Determining Employment Status for Taxation Purposes, taking into account the Karshan/Domino’s judgement.
Also, during 2024, the Department of Social Protection, Revenue Commissioners, and WRC undertook a process to consider if any changes to the Code of Practice on Determining Employment Status were required arising from the Karshan/Domino’s judgement. An updated Code of Practice is expected to be published by the Department of Social Protection, later this year.
