What is the employment-status test?

It is the five-step framework the Irish Supreme Court set out in 2023 (in the Revenue v Domino's Pizza case), now codified in Revenue's Code of Practice on Determining Employment Status (October 2024), used to decide if a worker is an employee or self-employed.

Does this tool determine my tax status?

No. It gives indicative flags based only on your answers. It is not a determination of tax, PRSI or employment status. Only Revenue, the Department of Social Protection, the WRC or a qualified adviser can determine status.

What happened to the Revenue disclosure window?

Revenue's voluntary-disclosure window for worker misclassification closed on 30 January 2026, after collecting EUR 26.7 million in gross tax adjustments across 280 disclosures covering more than 6,600 workers. Reviews now carry full backdated tax, interest and penalties.

Contractor or employee? Check your status

Walk an engagement through the Supreme Court's five-step employment-status test and see which way each question points. Indicative only - no score, no verdict.

Everything runs in your browser. No company names, no answers, nothing is stored or sent.

Step 1 of 4

Step 1 - The wage / work bargain

Does the engagement involve paying the worker a wage, fee or other remuneration in exchange for work they do?

YesNoUnsure / it depends

Results are indicative only and based on the information provided. Data may not reflect current vendor offerings and is subject to change. Always verify details directly with vendors before making purchasing decisions.