![]() ![]() ![]() The weekly, flat-rate amount applies equally to part-time or hybrid workers and it is not necessary to pro-rate it because the employee does not work at home full-time. The advantage of paying at these rates is that there is no need for the employer to justify the expenditure and the employee does not need to keep records of their additional costs. £26/month for monthly paid employees (£18/month prior to 6 April 2020).£6/week for weekly paid employees (£4/week prior to 6 April 2020) or.There are two main approaches.įirstly, the employer can pay the following fixed amounts: The reimbursements can only cover reasonable additional costs incurred by the homeworking employee. There must be an arrangement to work at home and not at the employer’s premises, and it is good practice for this to be in writing. Informal working at home which is not by arrangement does not count as homeworking – for example taking work home in the evenings will not qualify the employee for tax-free reimbursement of costs. In the example of an employee working two days a week at home, HMRC will still consider it to be regular even if the employee varies the days which they work at home each week. HMRC guidance notes that they will accept an employee is working at home regularly where it is frequent, or follows a pattern, such as working at home for two days of every week. This means that the employee is regularly performing some or all of their duties at home. To be eligible, the employee must be carrying out the duties of their employment under homeworking arrangements. Eligible payments are not subject to either income tax or national insurance. Since 2003, employers have been able to make tax-free payments to help employees cover their reasonable additional expenses incurred while working from home. Employer reimbursements of homeworking costsĢ022/23 onwards Employer reimbursements of homeworking costs.The challenge now for many employers and employees is how these rules should be applied in the light of changed working patterns and particularly hybrid working. This article covers both current and past positions in respect of homeworking. These concessions came to an end on 5 April 2022 and for 2022/23 we return to the pre-pandemic rules. Over the past 2 decades, House 2 Home’s property management service has been built up, simply by word and mouth and offers services to landlords and tenants alike with confidence, experience and excellent customer service.Following the outbreak of COVID-19 in early 2020, homeworking became the norm for many millions of people and as a result the Government made temporary changes to homeworking reliefs for 2020//22. Fiona often found that once the initial promises were made to the client (whether it was a landlord or a tenant) in order to gain their business, general complacency crept in.įiona was confident that she could, and would, offer a much more consistent, hands-on service to both the Landlord and Tenant and therefore began House 2 Home Residential. ![]() In previous roles, while working for other agents, Fiona often became frustrated at the lack of good ( and more importantly) continuing customer service offered to both the Landlord and Tenant. Fiona Ross has many years of experience in this field (over 20 years and counting). House 2 Home Residential’s principal aim is to provide clients with a first-class, professional, reliable, and trustworthy service. ![]()
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