"In October 2023, Ireland's Supreme Court handed down its judgment in the case of The Revenue Commissioners v Karshan Midlands t/a Domino's Pizza. Following the CJEU ruling in Yodel, and that of the UK Supreme Court in Uber v Aslam, this decision is yet another addition to the debate around the employment status of gig workers that European courts have been grappling with, in common and civil law jurisdictions alike. In Karshan, the Irish Supreme Court ruled that Domino's pizza delivery drivers should indeed be treated as employees for the purposes of taxation. Importantly, however, the ruling was delivered based on a different set of facts than some of the other gig economy cases heard in Europe – notably, in Karshan there was no digital platform and, therefore, the link between the delivery drivers and Domino's was more pronounced than in cases involving a platform. The scope of comparison to Yodel is, thus, limited. Furthermore, the judgment is narrow in its scope and, disappointingly, appears to deliberately leave many questions unanswered, failing to seize the opportunity to provide more clarity for gig workers and employers alike. This is typical of the current state of affairs in employment law, which, while aware that traditional approaches are inadequate to the evolving world of work, has not yet come up with a comprehensive way of addressing these challenges. Despite these shortcomings, Karhsan offers some valuable insights into the discussion on the gig economy as the EU institutions are working to adopt the much-anticipated Platform Workers Directive."

Support: Digital