- Working at home on a full-time or part-time basis
- Working some of the time at home and the remainder in the office
- Working while on the move, with infrequent or occasional visits to the office.
e-Workers will incur certain expenditure in the performance of their duties from home, such as additional heating and electricity costs.
Revenue allows an employer to make payments up to €3.20 per day to employees without deducting PAYE, PRSI, or USC.
This does not prevent an employee making a specific expenses claim where the actual expenditure incurred is in excess of this amount.
Records of payments made must be retained by the employer for the purpose of a Revenue Audit.
These arrangements only apply to e-Working employees. They do not extend to employees who, in the normal course of employment, bring some work home in the evening, or at weekends, etc.
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