Posted by Revenue eBrief No. 045/20: e-Working and Tax
Extract:
Tax and Duty Manual
Part 05-02-133
- Introduction
This manual contains guidance on the tax treatment of e-workers and remote workers.
1.1 What is e-working?
Generally, e-working is regarded as a method of working, using information and communication technology, in which the work-related activity that is carried out is not bound to any particular location.e-Working includes:
- working at home either on a full-time or part-time basis; or
- working some of the time at home and the remainder in the office.
e-Working involves:
- logging onto the employer’s computer system remotely;
- sending and receiving email, data or files remotely;
- developing ideas, products and services remotely.
The arrangements referred to in this manual apply only to e-workers/remote workers. These arrangements do not extend to employees who, in the normal course of employment, choose to bring some work home in the evening or at weekends, etc.
Bookkeepers Ireland 