Disclosure Opportunity to Regularise Misclassification of Self-Employment

On 11 September 2025, the Revenue Commissioners announced a time-limited opportunity for businesses to regularise payroll tax issues arising from the misclassification of workers as contractors instead of employees, following the Supreme Court’s landmark Karshan (Domino’s Pizza) decision.

In this month's Irish Tax Review, Mark Barrett from RDJ’s Tax team explores the practical implications of the Karshan judgment and highlights the importance of reviewing workforce models, understanding the five-question framework for employment status, and acting before the 30 January 2026 deadline to ensure compliance and avoid future liabilities.

Read the full article here.

This article first appeared in Irish Tax Review Issue 4 (2025) © Irish Tax Institute.