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20 March 2020

Tax Reliefs for e-working

In recent weeks, I have seen many articles with helpful tips and guides for working at home productively. However, we also need to consider any tax implications and now is an opportune time to remind employers of the tax reliefs available for e-Working employees.

‘Covid-19 could mean a permanent change in work practices for companies as many are forced to embrace remote working and e-Working’ says Senior Manager Caroline Murphy

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Guidance defines e-Working as an employee who works;

• at home on a full or part-time basis
• part of the time at home and the remainder in the normal place of work
• while on the move, with visits to the normal place of work.

It involves working for substantial periods outside the employers premises, logging into a work computer remotely, sending/ receiving emails and developing ideas, products or services remotely.

Benefit – In- Kind (BIK)

Providing employees with equipment such as computers, laptops, printers, scanners, office furniture does not attract BIK, nor do they need to be reported to the revenue via PAYE, where they are provided primarily for business use and any private use by the employee is incidental.

Additionally, Revenue Commissioners allow Irish employers to pay employees €3.20 per day tax free to cover expenses such as heating, electricity and broadband costs while working from home.

HMRC allow UK employers to pay employees £4 per week (or £18 a month for employees paid monthly) to cover additional costs if their employees have to work from without incurring additional taxes.

Capital Gains Tax

Where an employee uses part of their home for e-Working, there entitlement to Principal Private Residence Relief from Capital Gains Tax is not affected.

Latest guidance and support

These are extremely challenging and uncertain times for both employers and employees and we at FPM have mobilised a team to assist and support our clients. Please do not hesitate to contact any of our senior management team if you need any assistance. It is our intention to provide regular COVID-19 updates as the situation evolves. With Government advice being updated daily, we will be keeping this dedicated Business Support Centre and our social media channels refreshed as and when relevant.

Contact Caroline

Caroline Murphy / Senior Manger

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