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Determining Employment Status


Revenue has been examining the employment classification of workers in a number of sectors, such as the medical and education sector. On this webpage we collate useful information and guidance on this topic including case law, correpondence from Revenue and details of Institute representations.

Case Law

We have included links to useful cases on the subject of employed v self-employed that are publicly available.  For other cases, case references will be provided - ITR in this context refers to the Irish Tax Reports.


2011 - Brightwater Selection (Ireland) Limited v Minister for Social and Family Affairs

2008 -
Minister for Agriculture & Food v Barry and Ors HC 2008 

1999 - Sean Tierney v An Post HC

1997 - Henry Denny and Sons (Ireland) Ltd v Minister for Social Welfare SC 5 ITR 238

1984 - The Sunday Tribune Ltd (in liquidation) HC 


Revenue Publications

Revenue letter to GPs on self-correction - February 2011

eBrief No. 8/11 Taxation of Doctors engaged by General Practitioners (GPS) and Form P35 Filing Deadline.

Revenue letter setting out overview of Revenue's approach to locums.

Code of Practice in Determining Employment or Self-employment Status of Individuals.

Tax Briefing 82Individuals described as 'locums' engaged in the fields of medicine, health care and pharmacy

Institute Guidance & Representations


ITR 2012 - Employed or Self-Employed? The implications of the Brightwater case

 28 January 2011 - Self-correction of 2009 returns for locums 

TaxRelay June 2010 edition - Focus on Locums

TaxRelay December 2009 edition - Revenue Roundup - Tax Briefing 82

TaxRelay October 2009 edition -  Medical Locums - The Story so Far

December 2009 
Seminar "Employed v Self-Employed - Update following Appeal Commissioners' Decision"
by Suzanne Kelly BL Tax Chambers and Jim O' Hara, O'Hara Dolan - contact the Institute to order this seminar.

November 2009
Seminar "Employed v Self-Employed"
by David Clancy, Clancy & Associates and Mark Barrett, Moore Stephens Nathans. 
A free TaxCast of David Clancy's seminar is available to members - contact the Institute to order this seminar.


TaxFax 11 June 2010 - TALC Audit Update 

 TaxFax 11 December 2009 - Update from SW Regional Meeting 

 TaxFax 2 October 2009  - Update on BMW Regional Meeting TALC Audit 15 September 2009

 TaxFax 26 June 2009 - Update on SW Regional Meeting 

 TaxFax 19 June 2009 - TALC Audit - Revenue looking at universities, educational bodies and interpreters.

Contact Us

Members feedback is invaluable in our work and representations to Revenue. 

To provide information on your experiences contact the Representations Team.

Cora O’ Brien
Tel: + 353 (0) 1 6631719

Mary Healy
Tel: + 353 (0) 1 6631743