Due to the ongoing global pandemic, the Government directive recommends working from home. In light of this Revenue has recently updated their manual stating that an employer may pay up to €3.20 per day without deducting PAYE, PRSI or USC to cover the additional costs of working from home.
If the employer does not make a payment of €3.20 per day to the employee then the employee may be entitled to make a claim in respect of vouched expenses incurred wholly, exclusively and necessarily in the performance of the duties of employment.