Employers may make payments of up to €3.20 per work-day to e-worker or home worker employees to cover expenses such as heating and electricity, which are not subject to deduction of PAYE, PRSI or USC.
I am advised that where employers avail of this facility, they are not required to advise Revenue and therefore the number of employees reimbursed in this manner is not available. Where employers choose to pay more than the €3.20 per work-day rate, any such excess is subject to deduction of PAYE, PRSI and USC.
Where an e-worker or home worker employee has suffered qualifying expenses that are not reimbursed by the employer, or where such reimbursement is treated as taxable income (i.e. above €3.20 per week), the employee may make a claim to Revenue for a deduction from taxable income in respect of these amounts. Qualifying expenses in this context are expenses incurred wholly, exclusively and necessarily in the performance of the duties of the employment.
I am advised by Revenue that where a deduction in respect of expenses in relation to e-working or home-working is claimed in a tax return, the amounts are included in a general ‘Expenses’ field. Therefore, it is not possible to provide the number or value of specific claims in relation to these expenses.