The Department of Social Protection published a Code of Practice on Determining Employment Status in January 2023.
They have now updated it in November 2024 to take into account the Supreme Court decision in Karshan (Midlands) Ltd t/a Domino’s Pizza case.
That case is a seminal case in addressing the question of who is an employee and who is an independent contractor. This Code of Practice takes this case into account and uses the 5 question framework set out by the Supreme Court in arriving at a determination.
Read about the Supreme Court decision in the Domino’s Pizza case here.
Read the new Code of Practice on Determining Employment Status from the Department of Social Protection here.