Ireland Begins Employee Misclassification Disclosure Program

Irish Tax and Customs opened a disclosure program giving employers an opportunity to correct mistaken employee classifications that occurred in 2024 and 2025 following a ruling of Ireland’s Supreme Court setting out a classification test in 2023, the agency said Sept. 11.

In May 2024, the agency issued guidance on employee classification following the case, The Revenue Commissioners v Karshan (Midlands) Ltd. t/a Domino’s Pizza, that employers must use to determine whether a worker is an employee or self-employed for tax purposes. The disclosure program was opened to help employers that may have had difficulty adjusting their payroll systems ...