eWorking is where your employee works:
Equipment and facilities
You may provide any of the following to an eWorker employee for business use:
This is not a Benefit In Kind where private use by your employee is minimal.
You can make a payment of €3.20 per workday to an eWorker employee without deducting:
This payment is to cover expenses such as heating and electricity costs.
If your employee’s costs are higher and you repay these expenses, records of the payments made must be retained by you. Your employee may instead choose to make a claim online with use at the end of the year. To do this, they must submit receipts to their local Revenue office using MyEnquiries which is available through MyAccount.
Please Note: The arrangements only apply to eWorker employees. They do not apply to workers who bring work home outside of normal working hours.