Revenue has identified €26.7m in taxes due from businesses which misclassified more than 6,600 employees as contractors before a Supreme Court ruling. Last September, Revenue announced a voluntary disclosure scheme for employers who, acting in good faith before the court ruling, wrongly classed employees as contractors. Cody cautions that the Karshan ruling does not just apply to delivery drivers, but is “relevant across all sectors”. The Karshan case clarified legal questions raised by the growth of the so-called gig economy, which treated workers including fast food delivery drivers as self-employed. According to Cody, the ruling gives a “five-step framework” that allows businesses determine whether workers are employed or self-employed.

Source: The Irish Times March 05, 2026 07:32 UTC