Page 47 - Tania Chaves
P. 47
Legislations
Currently if Covid was to end you do not have a
right to work from home.
Your employment rights are primarily set out in
your contract of employment. Some employees
may have already written into their contract of
employment that they can work from home for
several hours or days per week. Those
entitlements will remain the same.
If you are working from home, you may be
eligible for tax relief on expenses like light, heat,
telephone and broadband.
If your employer pays you an allowance towards
these expenses, you can get up to €3.20 per day
without paying any tax, PRSI or USC on it. If your
employer pays more than €3.20 per day to cover
expenses, you pay tax, PRSI and USC as normal
on the amount above €3.20.
