Internet, computers, phones and work related supplies

You may provide certain equipment to employees to enable them to work from home, such as IT equipment, telephone and related items.

Computer equipment

The following computer equipment may be provided specifically for business use:

  • a computer (including a laptop or hand-held computer)
  • a facsimile machine
  • a printer
  • a scanner
  • a modem
  • discs, disc drives and other computer-peripheral devices.

This is not a benefit-in-kind where private use by your employee is minimal.

Telephones or mobile phones

If you pay your employee’s home telephone bill or mobile phone bill, this may be a benefit-in-kind. The value of the benefit is 50% of the bill (including line rental). If your employee proves that less than 50% of their phone use was private, the value of the benefit is reduced proportionally.

You may provide a dedicated home telephone line or mobile phone to an employee specifically for business use. This is not a benefit-in-kind where private use by your employee is minimal.

You must keep records of how you calculated the value of the benefit if it is less than 50% of the bill.

Internet

You may provide a dedicated high speed internet connection to an employee specifically for business use. This is not a benefit-in-kind where private use by your employee is minimal.

eWorking

You may provide certain furniture, equipment and facilities to e-Working employees to enable them to work from home. If their private use of this equipment is minimal, this is not a benefit-in-kind.

This arrangement does not apply to employees who bring home work outside normal working hours.

See eWorking and Home Workers for further information.

Private use

If you provide any of the above equipment specifically for private use by an employee, this is a benefit-in-kind.

You are required to apply Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) on all expenses paid by you for the equipment provided.