Joe O'Brien (Dublin Fingal, Green Party) | Oireachtas source

I thank the Deputy for raising this matter. The Supreme Court judgment in this case, the Revenue Commissioners v. Karshan Midlands Limited, regarding Domino's Pizza delivery drivers is an important decision and one which the Government welcomes. This is a complex area of employment law where the classification of some employment relationships is not easily deduced. Indeed, this judgment further highlights the reality that each case must be determined on its merits.

The fact that the Revenue Commissioners have pursued this case over a period of 13 years speaks to the complexity of this area of law and to the Government’s commitment to ensuring that workers are correctly classified in a way that matches the reality of the relationship between the worker and the business.

Mechanisms exist for the determination of the employment status of individuals or groups and the State's comprehensive suite of robust employment rights protections are kept under ongoing review. This decision and the need for any possible legislative changes will be carefully considered in this context. Where an issue arises in relation to the employment status of an individual, cases are forwarded, for investigation, to the Revenue Commissioners regarding tax treatment and-or the scope section of the Department of Social Protection regarding the appropriate class of PRSI. This may be undertaken either solely by the recipient, or jointly with the labour inspectorate of the Workplace Relations Commission, WRC. The WRC may also determine employment status as a preliminary issue at an adjudication hearing.

In determining the appropriate employment status of an individual, the relevant Departments and agencies have regard to the Code of Practice on Determining Employment Status, which was revised by a working group comprising the Department of Social Protection, the Revenue Commissioners and the WRC, in consultation with the social partners and published in July 2021. The code is the key guidance document for employers and workers and others in the context of deciding the employment status of a worker. It as revised to take account of newer labour market developments, including platform work.

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