Compensation rules for teleworking expenses

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Within the scope of the Decent Work Agenda, compensation rules were defined regarding the additional expenses incurred by the worker with the provision of work under a teleworking regime. However, the amounts that do not constitute income for tax purposes or as a social security contribution base have not been defined.

The limit amount of compensation excluded from income for tax purposes and the social security contribution base corresponds to:

  • residential electricity consumption: 10 cents per day;
  • personal Internet consumption: 40 cents per day;
  • computer or equivalent personal computer equipment: 50 cents per day.

When the amount of compensation results from a collective bargaining agreement entered into by the employer, these limits are increased by 50%, i.e., they are doubled.

The relevant period for the application of these limit values is the one that translates into full days of telework effectively provided and that result from a written agreement between the employer and the employee, as stated in the written agreement for the provision of telework, entered into under the terms provided for in the Labor Code.

A full working day is considered to be one in which the work has been performed remotely, through the use of information and communication technologies, in a place not determined by the employer, in periods of not less than one sixth of the weekly working hours.

The limit value provided for is only applicable to compensation for the professional use in teleworking of those goods or services that are not made available by the employer to the employee, directly or indirectly.

That is, if the employer provides a computer, the compensation limit will only take into account electricity and internet consumption.

If we admit a period of 22 days in teleworking, the limit amount will be €11, and the remainder, when applicable, must be taxed in terms of IRS and Social Security.

It is recalled that, in the absence of a written agreement, additional expenses are those corresponding to the acquisition of goods and/or services that the employee did not have before the conclusion of the teleworking agreement, as well as those determined by comparison with the employee’s homologous expenses in the last month of on-site work.

This measure takes effect on October 1, 2023, which means that any compensation of a global nature already made, and not supported by effectively proven expenses, is not covered herein, and must be fully taxed.

How can Moneris help?

Administrative management within the scope of human resources management requires a high level of technical expertise and constant updating.

The Moneris Labor Technical Committee brings together the skills of specialized professionals in the different perspectives of the labor area, from the legal, formal and declarative component, to the procedures and their operationalization, actively participating in the training and valorization of the group’s human resources teams and in conducting compliance audits to Moneris clients.

If you would like more information or clarification on the Decent Work Agenda and the practical implications for your Organisation, please contact your Moneris manager or use the usual means of communication:| +351 210 316 400.

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