COVID-19 Tax Relief for Remote Workers

Revenue has released expanded guidance on the tax treatment of e-workers and remote workers. A tax free daily allowance of €3.20 can be paid to employees to compensate them for additional expenses incurred by them in working at home.

Where an employer does not or is not in in a position to provide a payment to the employee the employee is not entitled to claim a tax deduction for a round sum of €3.20 per day however the employee can make a claim to Revenue for tax relief in respect of actual vouched expenses incurred wholly, exclusively and necessarily in the performance of the duties.

A taxable BIK will not arise where employers provide equipment such as laptops, printers, scanners and office furniture in order for employees to set up a working space in their homes.

Full details can be found here