Remote working
Note
This page sets out information for an employer. If you are an employee, the Remotely working page in 'Jobs and Pensions' has the information relevant to you.
Remote working is where your employee works:
- at home on a full, or part-time, basis
- or
- part of the time at home and the remainder in the normal place of work.
Remote working involves:
- logging onto a work computer remotely
- sending and receiving email, data or files remotely
- or
- developing ideas, products and services remotely.
The arrangements on this page only apply to your remote working employees. They do not apply to workers who bring work home outside of normal working hours.
Remote working expenses
You can make a payment of €3.20 per workday to a remote working employee without deducting:
This payment is to cover expenses incurred such as broadband, heating and electricity costs.
Required conditions
You can make the payment of €3.20 per workday tax free when:
- there is an agreement between you and your employee that the employee works from home
- your employee performs substantive duties of the employment at home
- and
- your employee performs their duties for substantial periods at home.
Reporting requirements
You must report details of this expense to Revenue such as the:
- total number of days worked remotely
- amount paid
- and
- date paid.
For further information, please see Enhanced reporting requirements.
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 equipment and facilities to a remote working employee for business use such as:
- a computer or laptop
- a printer
- a scanner
- software to allow you to work from home
- a telephone, a 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 remote working. If they do, it will not affect their Principal Private Residence Relief claim for full exemption from CGT.
Local Property Tax (LPT)
Your remote working employee will not receive a reduction on LPT due if they use a room in their home to carry out work-related activities.