- 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.
Any queries on the above give me a call on 091 763817 or email me at firstname.lastname@example.org