e-Working and home workers
e-Working is where your employee works:
- at home on a full or part-time basis
- part of the time at home and the remainder in the normal place of work
- while on the move, with visits to the normal place of work.
- working for substantial periods outside the normal place of work
- logging onto a work computer remotely
- sending and receiving email, data or files remotely
- developing ideas, products and services remotely.
The arrangements on this page only apply to e-Worker employees. They do not apply to workers who bring work home outside of normal working hours.
Equipment and facilities
You may provide any of the following to an e-Worker employee for business use:
- computer or laptop
- software to allow you to work from home
- telephone, mobile and broadband
- office furniture.
This is not a benefit-in-kind where private use by your employee is minimal.
You can make a payment of €3.20 per workday to an e-Worker employee without deducting Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI) or Universal Social Charge (USC). This payment is to cover expenses such as heating and electricity costs.
If your employee’s costs are higher and you repay these expenses, records of the payments made must retained by you. Your employee may instead choose to make a claim online with use at the end of the year. To do this, they must submit receipts to their local Revenue office using MyEnquiries which is available through MyAccount.
These arrangements only apply to e-worker employees. They do not apply to workers who bring work home outside of normal working hours.
Capital Gains Tax (CGT)
If your employee uses part of their home for e-Working, the CGT exemption for Principal Private Residences will not be affected.
Local Property Tax (LPT)
Your e-Working employee will not receive a reduction on LPT due if they use a room in their home to carry out work-related activities.