e-Working and home workers

e-Working is where as an  employee you work:

1. at home on a full or part-time basis
2. part of the time at home and the remainder in the normal place of work
3. while on the move, with visits to the normal place of work.

Your employer can provide any of the following for business use for work at your home without tax:

1. computer or laptop
2. printer
3. scanner
4. software to allow you to work from home
5. telephone, mobile and broadband
6. office furniture.

In addition your employer 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 costs for working at home are higher, you can make a specific expenses claim to their Revenue Office after the end of the tax year.

The above does not apply to workers who bring work home outside of normal working hours.