Course Overview

Every practitioner will be aware of how often the payroll tax obligations of their clients are considered in Revenue Audits, from the treatment of an office cleaner to the status of a doctor’s locum. The tax and social insurance legislation contain no definitions of an “employee” so it can be difficult to advise clients on this complex but always important area. This online CPD Course will focus on explaining the relevant guidance from the Revenue Commissioners and Department of Employment Affairs & Social Protection, how recent Irish court judgements and tax appeals have clarified what can be considered an “employee” for tax purposes, and the ongoing issue of how to classify company directors for PRSI purposes

Areas to be covered will include:

  • The “tests” used by Revenue and DEASP in deciding employment status
  • A review of the Code of Practice for determining employment status
  • The importance of Irish court judgements and tax appeals in recent years and how you can use them to advise your clients
  • A review of a recent High Court tax case on employment status in the “gig” economy
  • PRSI classification of company directors

     


    CPD Course Facilitator

    Paul Murphy, Martin J Kelly & Co

    Paul Murphy is a taxation consultant and management accountant for Martin J. Kelly & Co. He is a corporation tax lecturer for the Irish Taxation Institute and is an Associate of both the Irish Taxation Institute and the Association of Chartered Certified Accountants. He is a co-author of the Irish Taxation Institute’s annual publication, Irish Taxation Law and Practice.