How to claim Remote Workers Relief

Remote Workers Relief

If you are currently working remotely, or have done so in the past 4 years, you may be entitled to claim a Remote Working Relief. This relief can be claimed on your myAccount profile.

Allowance paid to you by your employer.

Revenue allows employers to pay allowance of €3.20 per day without paying any PAYE, PRSI or USC.

This is treated as a non-taxable addition and will be added to net pay of the employee.

Employers are not legally obliged to make this payment to their employees.

If you are in receipt of this allowance, you will not be eligible for the Remote Workers relief.

How much can I claim?

Relief can be claimed on the following utilities,

Heating

Electricity

Broadband

Since 2022 the rate of relief is calculated @ 30% prorated based on working days.

For 2021 and 2022 the relief is calculated @ 10% for electricity and 30% for broadband.

For 2019, relief is calculated @ 10% for both electricity and broadband.

What details do I need to claim remote workers relief?

You can claim relief for the tax years 2019 to 2022 inclusive.

Calculate how many days you worked from home in the tax year.

Your broadband and electricity invoices – these need to be uploaded to the receipt’s tracker in your myAccount profile.

How to claim relief after the end of the year?

• Log into your myAccount

• Select 'PAYE Services' and select 'review your tax'

• Select the 2022 Income Tax year and then select 'submit'

• Under 'Tax Credits and Relief', select 'Your job' and then select 'Remote Working Relief' and enter the total expesnes and the number of days worked.

• Revenue will calcaulte your credit

You can complete your 2022 Income Tax Return from 1 January 2023.

Example – how remote workers relief is calculated.

Assuming an individual had an annual electric bill of €2,400 and broadband of €480 in the year 2022.

The individual has worked remotely for 240 days during 2022.

Calculate the remote working relief available for 2022.

Electric €2,400/365 *240 = €1578.08 * 30% = €473.42

Broadband €480/365*240 = €315.61 * 30% = €94.68

Total relief € 568.10

How much tax will you get back?

That depends on the rate of tax you pay.

If you paid tax at the higher tax rate in 2022, you would receive a refund of €227.24 (40% of €568.10).

If you paid tax at the standard rate in 2022, you would receive a refund of € 113.62 back (20% of €568.10).