e-Working and home workers

In this extraordinary time, employees are now unexpectedly working remotely from home. So, what does this mean for employees and employers?

What is an e-worker?

This is where an employee;

• Works from home full or part time
• Works on the move, with visits to normal place of work

What is e-working?

This is where your work involves;

• Working for substantial periods outside normal place of work
• Working remotely and logging on to work computer
• Sending & receiving emails & data remotely

An employer can provide any of the following to an e-worker for business use;

• Computer/laptop
• Printer/Scanner
• Phone/Mobile/Broadband
• Office Furniture

This is not classed as benefit in kind. A payment of €3.20 can be made to the employee per day without deducting PAYE/PRSI or USC. This payment is to cover utilities such as light & heat.

If utilities are higher than this, they can be claimed as expenses once receipts are provided by the employee

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