In this eBrief, we are pleased to inform you that Section 5 of the Remote Working Relief Tax and Duty Manual has been revised to provide further clarity on the eligibility criteria for tax-exempt payments of up to €3.20 per working day. These conditions are outlined as follows:

  • A formal agreement between the employer and the employee must be in place, stating that the employee will work remotely.
  • The employee is required to carry out substantial duties related to their employment from their home.
  • The employee should spend significant periods of time working from home.

It is important to note that any payments exceeding €3.20 per day will be subject to regular taxation. Additionally, if an employee claims remote working relief, which covers expenses such as electricity, heating, and broadband costs, the amount reimbursed by the employer will be subtracted from the employee's claim.