eWorking and home workers


This page sets out information for an employer. If you are an employee, the Remotely working from home (eWorking) page in Jobs and Pensions has the information relevant to you.

eWorking 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.

eWorking involves:

  • 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 your eWorking employees. They do not apply to workers who bring work home outside of normal working hours.

Home expenses

You can make a payment of €3.20 per workday to an eWorking employee without deducting:

This payment is to cover expenses incurred such as heating and electricity costs.

Required conditions

You can make the payment of €3.20 per workday tax free when:

  • there is a formal agreement between you and your employee that the employee is required to work from home
  • your employee is required to perform essential duties of the employment at home
  • your employee is required to work for substantial periods at home.

Expenses higher than €3.20 per workday

Your employee’s costs might be higher than €3.20 per workday and you may repay these expenses. Any amount higher than €3.20 per workday must have tax deducted. Records of the payments made must be retained by you. 

Equipment and facilities

You may provide any of the following to an eWorking employee for business use:

  • computer or laptop
  • printer
  • scanner
  • 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.

Capital Gains Tax (CGT)

Your employee might use part of their home for eWorking. If they do, it will not affect their Principal Private Residence Relief claim for full exemption from CGT.

Local Property Tax (LPT)

Your eWorking employee will not receive a reduction on LPT due if they use a room in their home to carry out work-related activities.