Employment

REVENUE PROVIDES EMPLOYERS WITH DISCLOSURE OPPORTUNITY TO REGULARISE MISCLASSIFICATION OF SELF-EMPLOYMENT

Revenue has announced that employers can correct payroll tax issues for 2024 and 2025 arising from bona fide employment classification errors following the Supreme Court’s recent decision in Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino’s Pizza without the imposition of interest and penalties, in accordance with certain settlement terms published by Revenue. Corrections may be made to Revenue on or before Friday, 30 January 2026.

For more information on this guidance, see our briefing: Revenue provides employers with disclosure opportunity to regularise misclassification of self-employment.