Status, worker categories and sectors

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This subtopic provides an overview of the status of EU and non-EU citizens working in Ireland. This subtopic contains the following guidance:

  1. •

    Practice Note: Ireland—Employment status explains how Irish law classifies individuals as employees (contract of service) or self-employed (contract for services), the main tests used by the courts (including control, integration, economic reality and mutuality of obligations), the Supreme Court approach (including Karshan) and Revenue guidance issued post-Karshan

  2. •

    Practice Note: Ireland—Employment

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