In the latest edition of Tax Talk, host Donal O’Donovan discusses the Revenue disclosure opportunity to regularise misclassification of employment status with Sarah Waters, Revenue’s Accountant General’s and Strategic Planning Division; Sinéad McNamara, Revenue’s Personal Taxes Policy and Legislation Division; and Aidan Lucey, PwC and Institute Council member.

This disclosure opportunity arises following the Supreme Court judgment in the Karshan case which found that for tax purposes, Domino’s delivery drivers should be classified as employees, not as independent contractors. The judgment also outlined a five-step framework to determine employment status for tax purposes.

In this episode Aidan, Sinéad and Sarah talk through the five-step framework, its relevance across all sectors, the opportunity which now exists for employers and what comes next. You can listen on:

• Spotify:
• Apple Podcasts
• Soundcloud

Revenue has also published Guidelines for Determining Employment Status for Taxation Purposes and further details in relation to the Karshan Disclosure Opportunity.