Data protection and cybersecurity E-working and tax relief when working from home

The Data Protection Commission has given guidance on protecting personal data when working remotely.

Both employers and employees should ensure that:

• Any device used has the necessary updates, such as operating system, software and antivirus updates

• Any device is used in a safe location, and that nobody else can view the screen, particularly if working with sensitive personal data

• Devices are locked if they are left unattended for any reason and stored carefully when not in use

• Effective access controls, such as strong passwords, and, where available, encryption are used to restrict access to the device, and to reduce the risk if a device is stolen or lost

• Work email accounts rather than personal ones are used for work-related emails involving personal data. If personal email has to be used, any contents and attachments should be encrypted and personal or confidential data should be avoided in subject lines

• Where possible only the organisation’s trusted networks or cloud services are used

• Steps are taken to ensure the security and confidentiality of paper records, such as by keeping them locked in a filing cabinet or drawer when not in use and making sure they are not left somewhere where they could be read by others, lost or stolen

There are certain privacy rules that your employer must follow when monitoring you in the workplace and these rules also apply when you are working from home.

If you are working from home, you may be eligible for tax relief on expenses like light, heat, telephone and broadband.

If your employer pays you an allowance towards these expenses, you can get up to €3.20 per day without paying any tax, PRSI or USC on it. If your employer pays more than €3.20 per day to cover expenses, you pay tax, PRSI and USC as normal on the amount above €3.20. If your employer does not pay you an allowance for your expenses, you can make a claim for tax relief at the end of the year. You will get money back from the taxes you paid.

Should I pay tax on equipment from my employer?

If your employer gives you equipment that you need to do your work, like a computer or printer, and you mainly use it for work, it is not considered a benefit in kind. This means that you do not have to pay any tax for receiving the equipment from your employer.

Capital Gains Tax

If you use only part of your home for e-working, your home remains your Principal Private Residence and you are not liable for CGT when you sell it.