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, telephones 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 (BIK) where private use by your employee is minimal.
Telephones or mobile phones provided by employer
You may provide a dedicated home telephone line or mobile phone to an employee specifically for business use. This is not a BIK where private use by your employee is minimal and there is no transfer of ownership of the equipment.
Employee uses own phone for business purposes
If you pay your employee’s home telephone bill or mobile phone bill, this may be a BIK. However, you can pay your employee an amount tax free based on a reasonable estimate of the cost of the business use of the phone.
Where an employee is on call outside normal hours, you may pay up to 50% of the line rental costs tax free. If your employee proves that less than 50% of their phone use was private, the value of the benefit is reduced proportionally.
You must keep records of how you calculated the value of the benefit if it is less than 50% of the line rental costs.
Internet
You may provide a dedicated high speed internet connection to an employee specifically for business use. This is not a BIK where private use by your employee is minimal.
Remote working
You may provide certain furniture, equipment and facilities to remote working employees to enable them to work from home. If their private use of this equipment is minimal, this is not a BIK.
This arrangement does not apply to employees who bring home work outside normal working hours.
Please see Remote working for further information.
Private use
If you provide any of the above equipment specifically for private use by an employee, this is a BIK.
You are required to apply Income Tax, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) on all expenses paid by you for the equipment provided.