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.

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