Firms must submit a disclosure by Friday, January 30, and pay any tax liabilities in full, or ask for a Phased Payment Arrangement (PPA). Revenue gave companies two years’ grace to regularise their payrolls, taking account of that Supreme Court ruling, but there is now just two weeks left to the deadline. It meant that firms which misclassified employees as contractors in 2024 and 2025 had a chance to disclose this, and make a settlement for income tax, PRSI and USC. “Revenue is aware that some businesses that are reviewing the status of employees/contractors are concerned that they will not have fully completed the review by the 30 January deadline,” the tax authority said. The Supreme Court judgment introduced a five-step process for companies when they are deciding if a worker is an employee or a contractor for income tax purposes.

Source: Irish Independent January 16, 2026 17:35 UTC