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.
e-Working involves:
- 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.
You may provide any of the following for business use:
- computer or laptop
- printer
- scanner
- software to allow you to work from home
- telephone, mobile and broadband
- office furniture.
You can make an extra payment of €3.20 per day 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, they can make a specific expenses claim to their Revenue Office after the end of the tax year.
These arrangements only apply to e-worker employees. They do not apply to workers who bring work home outside of normal working hours.