Step-by-Step Guide - Karshan Disclosure (Technical Adjustment) Background: As you will know from our previous circulars, Revenue have invited employers the opportunity to make a technical adjustment disclosure following the Supreme Court ruling in the Karshan case. Essentially, this disclosure allows employers to correct their records whereby persons who...
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Company Name Address XXXXX XXXXX Date XX.XX.XX Re: Misclassification Disclosure – Technical Adjustment (Karshan Settlement Opportunity) Company Name XXX Company Tax Ref. XXX Dear Sirs Having reviewed the payments made to all individuals, I now confirm that the below should have been treated as employees. Please note that the misclassification has arisen from...
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Final Reminder: 30th January 2026 Deadline for Making Disclosures to Revenue in Relation to Determining the Status of Workers We refer to previous correspondence to you regarding the above, in particular: Our circular dated 21st January 2025 on the tax issues arising from the Supreme Court...
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Following on from previous bulletins on the subject of Determining Employment Status, Revenue has issued an updated guideline which we have attached for your convenience. We highlight the main differences between both documents below. However, it is very important that you review your engagement with service...
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Ireland’s auto-enrolment (‘AE’) pension scheme comes into effect on 1 January 2026 and will provide pension coverage for up to 800,000 employees who are not currently part of a pension scheme, please click link for full guidance. Auto-enrolment is a new retirement savings initiative that...
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Date: 10 October 2025 Opportunity to regularise tax treatment of certain contractor arrangements for 2024 and 2025 Revenue has published guidance following the Karshan (Domino’s Pizza) Supreme Court decision on the employment status of certain workers. A time-limited settlement opportunity until 30 January 2026 is available for...
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RZLT was first introduced in 2022, however 2025 is the first year that a liability is actually payable. For 2025 the due date is 23 May 2025. This tax applies to: sites which are zoned residential or mixed-use which are serviced (as defined in the legislation),...
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Who must report? Mandatory gender pay gap reporting in Ireland is applicable to all companies with 50+ employees. What are the relevant dates? June – any date in June, a snapshot of your employees needs to be taken e.g. 28th June 2025. 6 months later* e.g. 28th...
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New guidance on determining the employment status of workers for tax purposes has been published. It follows a recent Supreme Court judgment relating to Domino’s Pizza (Karshan Limited). In that decision, it was determined that the individuals involved should be treated as employees and not...
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