Internet, computers, phones and work related supplies
You may provide certain technological devices and systems, and other work related supplies to your employee, for example:
- laptops and hand-held computers
- home high-speed internet connection
- computers and other equipment provided in your employee's home
- work-related supplies (office accommodation, furniture, supplies or services).
These devices and systems will not be treated as benefits in kind if supplied for business use, and private use is minimal.
You may provide technological devices and systems specifically for private use by your employee. This is a benefit in kind and they must pay 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.
Telephone provided by the employer
You may provide a dedicated home telephone line or mobile phone to an employee specifically for business use. If you keep ownership of the telephone line, this is not a benefit in kind. Any private use by your employee should be minimal.
Use of own telephone for business purposes
Your employee may use their own personal telephone line or mobile phone for business purposes. If you repay an employee for these costs, this is not a benefit in kind. Your repayment may include a portion of their line rental.
You must keep records of how you calculated the amount of repaid line rental for inspection by Revenue.
On call outside normal working hours
Your employee may use their own personal telephone line or mobile phone while on call outside normal working hours. You may repay your employee up to 50% of the cost of their bill, inclusive of line rental. If there is no other business use of the phone, this is not a benefit in kind.