PORTUGAL: tax and social security exemptions for teleworking expenses

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In mid-September, the government issued an ordonnance exempting teleworking employees from tax and social security contributions up to a maximum of €22 per month (for 22 working days), or €33 if a collective agreement is signed.

This measure is designed to offset the increased costs of energy, networks and the purchase or use of IT equipment and systems paid by teleworking employees. It is part of the Agenda for Decent Work and the valorisation of young people in the labour market, a set of measures to improve working conditions and reconcile personal, family and professional life.

The daily limits for compensation are set at €1, i.e. €0.10 for electricity consumption, €0.40 for internet access costs and €0.50 for the use of a computer or other IT equipment. They apply only to expenditure on goods and services not provided by the employer.

Source: IR Notes 215 – 4 October 2023 (irshare.eu)

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