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Updated Code of Practice – Determining Employment Status

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16 December 2024

The updated Code of Practice on Determining Employment Status was recently published following a review conducted by the Department of Social Protection, the office of the Revenue Commissioners and the WRC. The updated Code provides clearer guidelines to employers, employees, independent contractors and legal, financial and HR professionals on how to assess the employment status of individuals, taking into account current labour market practices and developments in legislation and caselaw.

Key updates include more detailed criteria for assessing the nature of working relationships and new examples to help businesses and individuals better understand their legal responsibilities and rights. For further details on the updates, see here.

 

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