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;
- 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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