eWorking and Tax

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

eWorking and Tax

Extract:

Tax and Duty Manual

Part 05-02-133

  1. 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.