Revenue eBrief No. 045/20: e-Working and Tax
Tax and Duty Manual
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.
- 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.