The Revenue Commissioners have collected €27m in taxes relating to the misclassification of workers as self-employed since the opening of a voluntary disclosure process last year. Revenue chair Niall Cody is set to tell the Public Accounts Committee (PAC) on Thursday that 280 submissions were made via the process relating to more than 6,600 employees, with “gross tax adjustments of €26.7m” processed as a result. Mr Cody will tell the committee that while the “tax risks associated with misclassification are not new”, the Supreme Court’s Karshan judgement of October 2023 means that “the landscape has changed for businesses”. Karshan, otherwise known as the Domino’s Pizza drivers case, saw the court rule in favour of Revenue, which asserted that those workers were full employees of the company as opposed to self-employed contractors. Estimates of the financial impact of on the economy vary, though some sources have speculated that hundreds of millions of euros in uncollected taxes are lost each year.

Source: Irish Examiner March 05, 2026 13:58 UTC