Employment Classification and Revenue Guidance Update - All AWI Animator Members

To:  All AWI Animator Members

We are writing to provide an update on the Financial Services Union’s (FSU) recent activity in response to concerns raised by AWI members regarding Revenue’s updated guidance on employment classification, specifically its implications for freelance animators.

Background

Members have expressed uncertainty following the publication of updated guidelines by Revenue in May 2024. Questions arose regarding whether the new framework alters how freelance animators should be classified for tax and employment purposes. In response to this, the FSU examined the guidance and clarify its potential implications.

FSU Activity

The FSU undertook a detailed review of Revenue’s revised framework. This included desk-based research, internal and external consultations as well as direct engagement with Revenue. Revenue confirmed that it does not issue determinations on individual classification cases and instead advises workers to engage with them directly if clarification is needed.

Key Points from the 2024 Guidance

Revenue now places stronger emphasis on the obligation of those engaging workers to assess employment status from the outset of any engagement. If the assessment concludes that the person is an employee, standard PAYE and PRSI obligations apply. Revenue has also highlighted the risks of misclassification, including liability for unpaid taxes, interest and potential penalties. Importantly, Revenue has reiterated that it does not provide individual classification decisions and will instead refer queries through existing dispute or review mechanisms.

Options for Workers

Freelancers who disagree with how they have been classified by employers or those contracting services may request a review through their Revenue myAccount or ROS portal. Disputes concerning employment rights may be referred to the Workplace Relations Commission, while tax and PRSI matters fall under the remit of Revenue. These matters can also be escalated, where necessary, to an Adjudication Officer, the Labour Court, or the judicial system.

Next Steps

The FSU will continue monitoring developments in this area and will provide further updates as needed. Members are advised that the application of Revenue’s framework depends on the specifics of each individual’s working arrangements. Therefore, those seeking clarity on their own status are encouraged to consult directly with Revenue or a qualified advisor.

If you have further questions, please feel free to contact us.

Jessica Ryan

FSU Organiser