The Updated Code of Practice on Determining Employment Status: What are the key takeaways?               

The Department of Social Protection has revised its Code of Practice on Determining Employment Status (the Code) following the key Supreme Court decision in The Revenue Commissioners -V- Karshan Midlands Ltd T/A Dominos Pizza [2023] IESC 24 (Karshan). The revised Code expressly adopts the framework for the determination of employment status from the principles laid down in Karshan, and follows updates made to the Revenue Commissioner’s Guidelines for Determining Employment status for Taxation Purposes (the Revenue Guidelines), published in May 2024, and the recent decision of the Workplace Relations Commission (WRC) in McGranaghan v MEPC Music Limited, in which the WRC