Employees that have suddenly found themselves working from home may be able to claim a tax relief from the government through the Revenue Commissioner’s e-worker relief
An e-worker is defined by the Revenue Commissioner as an employee who is working from home on a full- or part-time basis or part of the time at home and the remainder in the normal place of work.
The Revenue Commissioner have advised that e-working involves:
- logging onto a work computer remotely
- sending and receiving email, data or files remotely
- developing ideas, products and services remotely
The employer can make a payment of €3.20 per workday to an e-working employee without deducting taxes i.e. PAYE/USC and PRSI. This payment is to cover expenses such as heating and electricity costs.
If the employer chooses not to make this payment then the e-working employee can claim a tax relief on a proportion of their allowable utility bills (e.g. heating, electricity, broadband).