Revenue allows employers to reclassify workers without penalty

Revenue invites employers impacted by the Supreme Court judgment to make a disclosure in respect of 2024 and 2025.

Revenue said employers can now correct payroll tax issues for 2024 and 2045 without receiving interest or penalties in the wake of a Supreme Court judgement on the classification of employees.

They said employers who, acted in good faith relying on the case law and guidance available prior to the court judgment, but who may have misclassified employees as contractors are encouraged to take this opportunity to regularise their tax affairs.