My Department has published central guidance on working arrangements and leave associated with COVID-19 for the Civil and Public Service.
These guidelines were necessitated by an exceptional time, whereby a significant number of public servants were required to work from home, in line with public health advice. In line with the Roadmap for Reopening Society and the Return to Work Protocol, a large number of public servants will also continue to work from home for the foreseeable future.
In the context of COVID-19 and the exceptional measures taken, the current position on the payment of allowances to public servants who are working from home is as follows:
“Public service employers should not pay a daily allowance (e.g. €3.20 per day) to their employees in respect of working from home. It is open to employees to make claims directly to Revenue in respect of actual costs incurred in working from home at the end of the relevant tax year, in accordance with the relevant tax laws. Any claim in this regard is solely a matter for the individual concerned.”
The Programme for Government commits to mandating public sector employers, colleges, and other public bodies to move to 20% home and remote working in 2021. Any future policy on Remote Working, in line with this Programme for Government commitment, will need to explore how best to achieve this on a more long term basis.
