Employers can make arrangements for homeworking in several ways. Essentially: (1) you let your employees choose and buy their own home workstation; (2) you give every employee a (new or used) home workstation on loan; (3) you allow every employee to buy a home workstation on credit. The three options have different tax implications. In this case, the guidance is the Work-Related Costs Scheme (WKR).
The Work-Related Costs Scheme (WKR)
The WKR sets out the cases in which you, the employer, can offer your employees a tax-free gift. And, of course, those in which the tax authorities view the gift as ‘remuneration in kind’ and deduct tax. The WKR uses the idea of a ‘free space’. Everything inside the space is untaxed (a Christmas gift of up to €50, for example). The WKR has been amended to cover home workstations and now includes a ‘specific exemption’.
The experience of Rob Keulemans, Director Business Development and homeworking expert:
“The selection, purchase, delivery (and collection) of Arbo-standard homeworking furniture is a job in itself. Now that this period of improvisation has passed and we recognise that homeworking is a permanent aspect of the new working environment, more and more companies are calling on professional support to navigate their way through this process.”
The specific exemption
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