COVID-19 Financial Guide: for FREE NOW Drivers January 2021
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COVID-19
Financial Guide:
for FREE NOW Drivers
January 2021
1
Introduction
The Covid-19 pandemic has been difficult and we understand it may have impacted
your business.
At FREE NOW we are looking to the future with optimism and we are planning for
recovery, however we know there still may be some uncertainty ahead.
To support you through this uncertainty, so we can be ready to hit the roads together
again soon, we’ve developed this ‘Covid-19 Financial Guide’.
This guide consists of information regarding Government initiatives in place in Ireland,
that may support the self-employed, including the Pandemic Unemployment Payment
(PUP) and Social Welfare Schemes.
This guide is an overview of general information that may be beneficial to you,
members of your family, or friends.
Important information: FREE NOW is not a regulated financial entity and are
not qualified to provide advice on financial, tax or economic matters. This
document is for information purposes only. FREE NOW are not liable for and
will not enter into discussion regarding any individual financial situations. You
should seek independent financial and tax advice. You should contact Revenue or
other relevant local authorities and government bodies to discuss any initiatives
covered in this document. Government initiatives may vary or change. Eligibility
for these initiatives is determined by those offering them and FREE NOW has
no influence, impact or determination on eligibility. This document refers to
government initiatives within the Republic of Ireland only.
2
Contents
01 Covid-19 Pandemic Unemployment 4
Payment
02 Covid-19 Pandemic Unemployment 10
Payment Arrears
03 Covid-19 Pandemic Unemployment 12
Payment Rates - March 2021
04 Covid-19 Social Welfare Schemes 14
Available To a Self Employed Person
05 Covid-19 Social Welfare 17
Contacts
06 Tax Return Filing and Revenue 19
Information
07 eWorking 25
Remotely Working from Home
3
01
Covid-19 Pandemic
Unemployment
Payment
What the COVID-19 Pandemic
Unemployment Payment is
The COVID-19 Pandemic Unemployment Payment (PUP) is available to employees and
the self-employed who have lost their job on or after 13 March due to the COVID-19
pandemic. Applications will now be accepted until the 31 March 2021.
The COVID-19 Pandemic Unemployment Payment will be in place until
31 March 2021.
How to qualify
You can apply for the COVID-19 Pandemic Unemployment Payment if you:
• are aged between 18 and 66 years old and
• are currently living in the Republic of Ireland and
• have lost your job due to the COVID-19 pandemic or
• have been temporarily laid off due to the COVID-19 pandemic or
• were self-employed and your trading income has ceased or reduced to €960
over a rolling 8 week period due to COVID-19 (You must be available to take
up full-time employment) and
• are not in receipt of any income from an employer and
• are genuinely seeking work
4Covid-19 Pandemic Unemployment Payment
The payment also applies if you:
• worked in the Republic of Ireland or were a cross border frontier worker or
• are a non-EU/EEA worker who has lost employment due to the COVID-19
pandemic or
• are a student (or a non-EU/EEA student) who has lost employment due to the
COVID-19 pandemic or
• are living in Direct Provision and have lost employment due to the COVID-19
pandemic or
• are a part-time worker
• are an employee who cannot attend work due to child minding
responsibilities
You cannot qualify for this payment if you:
• voluntarily left your employment or self-employment
• do not meet the above criteria
You must also inform the department if your circumstances change.
There are no plans in place to share any data received as part of an immigrant’s
application for a COVID-19 Pandemic Unemployment Payment with GNIB or the
Department of Justice and Equality.
5Covid-19 Pandemic Unemployment Payment
Rate of Payment
From 16 October 2020 until 31 March 2021 the COVID-19 Pandemic Unemployment
Payment will be paid at 4 rates.
• if you earned €400 or more - you will receive €350
• if you earned between €300 and €399.99 per week - the rate of the COVID-19
Pandemic Unemployment Payment is €300 per week
• if you earned between €200 and €299.99 per week - the rate of the COVID-19
Pandemic Unemployment Payment will be €250 per week
• if you earned less than €200 per week - you will receive €203 per week,
which is the same as the primary rate of Jobseeker's Benefit
How your rate is calculated for the new October 2020 rate payment
The COVID-19 Pandemic Unemployment Payment is paid in arrears, with the payment
week running from Friday to Thursday.
Payment is made by electronic transfer (for example, into your bank or credit union
account) and into accounts held in Irish financial institutions. Revolut and N26 bank
accounts can be used to apply for this payment. You can also choose to collect your
payment at a post office.
You can nominate your local post office when applying online and you will need to
bring a form of ID with you when collecting your payment at the post office. Payments
will be made into a bank or credit union account or to a nominated post office every
Tuesday once an application is processed.
If you were working and were also in receipt of any social welfare payment such as a
Carer's Payment, Working Family Payment (WFP) or One-Parent Family Payment, you
can, provided you have lost your job due to COVID-19, also claim the COVID-19
emergency payment, in addition to retaining your existing welfare payment.
The COVID-19 Payment Unemployment Payment will replace your employment income
and will be regarded by the department as equivalent to employment income.
If you are owed arrears for COVID-19 Pandemic Unemployment Payment,
they were paid on 1 December 2020
6Covid-19 Pandemic Unemployment Payment
How to Apply
• New applications for this payment will be accepted until 31 March 2021.
• You should apply for this payment on or as soon as possible after your first
day of your unemployment.
• You are only eligible for this payment from your first day of unemployment.
• Please only apply when you become unemployed, as your application can
only be processed when you become eligible.
• It is important that you do not apply while you are still in employment as you
are not eligible until your first day of unemployment.
• The quickest and easiest way to apply for this payment is online at
mywelfare.ie.
If you return to work and lose your employment due to the pandemic, you can
re-apply for this payment. All you need to apply for the payment is a basic
MyGovID account. It is very important to fill in your bank details correctly - you will
need your BIC and IBAN to apply.
Apply by post
To request a form and apply by post please email forms@welfare.ie.
7Covid-19 Pandemic Unemployment Payment
When will I receive my first payment?
You are entitled to the PUP from your first day of unemployment. This is the day after
your last day of work. The Pandemic Unemployment Payment is paid weekly and in
arrears (each Tuesday payment is a payment for the previous week , which runs from
Friday to Thursday. If you apply by close of business on a Thursday, and are eligible,
you will receive your first payment on the following Tuesday.
For example:
If your first date of unemployment is on Saturday 9 January and you apply on or
before Thursday 14 January, you will receive your first payment on Tuesday 19 January.
This payment will cover the period of entitlement from Saturday 9 January (first day of
unemployment) to Thursday 14 January 2021.
Self-Employment Income
You can earn up to €960 gross through self-employment over an eight week period
and retain your full PUP. The €960 limit is based on gross income (before tax and
PRSI) minus expenses.
• You do not need to formally apply to or notify the Department that you wish
to avail of this earnings allowance of up to €960 gross earnings over an eight
week period as a self-employed person while retaining your PUP. However
you must retain evidence of your earnings and have them available for
inspection as you may be asked to provide these in future.
• You must also ensure that your earnings are within the threshold of €960 over
an eight week period and must stop your PUP should your earnings go above
this level.
Please note that where you may be working part time (up to 24 hours per week in
self-employment), but are earning more €960 over an eight week period, a new
scheme, the COVID-19 Part Time Job Incentive for the Self-Employed is a further
support available to self-employed people who are in receipt of the PUP or a
8Covid-19 Pandemic Unemployment Payment
Jobseeker’s payment and are resuming self-employment part time. There are a wide
range of income supports available to a self-employed person from the department.
How to close your claim
You must stop your payment on your first day back to work. (Referenced later in this
doc.)
How to repay COVID-19 Pandemic Unemployment Payments
If you have received a payment for COVID-19 Pandemic Unemployment Payment and
you were not entitled to it, you can find out how to refund the department here.
902
Covid-19 Pandemic
Unemployment
Payment Arrears
What PUP Arrears are
The COVID-19 Pandemic Unemployment Payment (PUP) was introduced by the
government in March 2020, in response to the income impacts of COVID-19
restrictions.
In order to ensure that the PUP is paid to recipients for all weeks for which they
had an entitlement, a comprehensive review of all claims has been undertaken to
determine where arrears are owed.
• If you received the PUP in 2020, your COVID-19 Income support payments and
social welfare records were examined to determine if PUP arrears were owed
to you.
• If you are owed PUP arrears, they were paid on 1 December 2020. Arrears
were paid into the bank account or Post Office where you last received PUP.
You are entitled to a PUP arrears payment if
• The department's review shows that there was a week for which you had an
entitlement to PUP, but a payment did not issue to you.
You are not entitled to a PUP arrears payment if
• You were paid the PUP for all weeks for which you had an entitlement.
• You did not meet the qualifying criteria for the PUP that week.
• You received an Urgent or Exceptional Needs Payment from the Community
Welfare Service instead of a PUP for that week.
• Your employer received a Temporary Wage Subsidy Scheme(TWSS) or
10Covid-19 Pandemic Unemployment Payment Arrears
the Employment Wage Subsidy Scheme (EWSS) payment for you from
Revenue for that week.
• You received another Social Welfare Payment such as Illness Benefit or
a Jobseeker's payment for that week.
Where you are owed arrears but also received more than one payment(s) for a
particular week(s), any extra amount paid to you, will be deducted from the overall
amount of arrears due to you.
If you did not receive arrears on 1 December
There are a very small number of people who may be owed arrears, but who won’t
receive their arrears on 1 December. The department is actively working on these
individual cases and will pay any arrears owed as soon as possible.
If you require further information please contact the Income Support line
Access your Arrears Statement
You can request a statement of your arrears through your MyWelfare account.
If you have a verified MyGovID account you can view all your weekly social welfare
payment history online on MyWelfare, including arrears and you can also request an
arrears statement. This will be sent to your secure online MyWelfare inbox.
If you are a non-verified MyGovID customer and have a Basic MyGovID account you
can use MyWelfare.ie to request an arrears statement. You will need to answer some
security questions as part of your request. The statement will then be sent to you by
post.
You only need your e-mail address to set up a Basic account.
Simply log on at www.mywelfare.ie.
11Covid-19 Pandemic Unemployment Payment Arrears
03
Covid-19 Pandemic
Unemployment
Payment Rates
- March 2021
Rates from 16 October 2020
From 16 October 2020 until 31 March 2021 the COVID Pandemic Unemployment
Payment (PUP) will be paid at 4 rates.
The rate you receive will depend on the amount you used to get paid:
• if you earned less than €200 per week - the rate of the COVID-19 Pandemic
Unemployment Payment will be €203 per week.
• if you earned between €200 and €299.99 per week - the rate of the COVID-19
Pandemic Unemployment Payment will be €250 per week.
• if you earned between €300 and €399.99 per week - the rate of the COVID-19
Pandemic Unemployment Payment will be €300 per week.
• if you earned €400 or more - you will receive €350.
12Covid-19 Pandemic Unemployment Payment Arrears
If you are receiving a COVID-19 Pandemic Unemployment Payment (PUP) you will
need to stop your payment if:
• your employer is paying you.
• your employer is getting a payment with the COVID-19 Employer Refund
Scheme or COVID-19 Wage Subsidy Scheme.
• you have returned to your job or have found another job.
• you did not lose your job due to the COVID-19 pandemic
• you are not genuinely seeking work.
• you are leaving Ireland.
• you are self-employed and earning more than €960 over 8 weeks.
If you are returning to employment and are currently receiving the COVID-19
Pandemic Unemployment Payment, you must stop your payment on your first day
back at work.
The payment period of the COVID-19 Pandemic Unemployment Payment is Friday to
Thursday. If you close your claim to return to work and have at least one qualifying
day in that period - you will receive full payment for that week.
COVID-19 Enhanced Illness Benefit
When you’re ill with COVID-19 or self-isolating, support is vital. If you’re an employee
or self-employed, COVID-19 Illness Benefit can provide you with income support if
you’ve been diagnosed with COVID-19, or instructed by a doctor or the HSE to self-
isolate. The payment is €350 per week. Medical certification is required.
13Covid-19 Pandemic Unemployment Payment Arrears
04
COVID-19
Social Welfare Schemes
Available to a
Self Employed Person
COVID-19 Part-Time Job Incentive Scheme
for the Self-Employed
If you are self-employed and were getting the COVID-19 Pandemic Unemployment
Payment (PUP) or a jobseeker’s payment, but you are returning to work, the COVID-19
Part Time Job Incentive for the Self-Employed is designed to support you.
You can earn up to €960 gross over 8 weeks while receiving the COVID-19 Pandemic
Unemployment Payment. However, if you are returning to work part-time (less than 24
hours per week) and earn more than this, you should apply for this scheme.
Under the scheme, there is no income limit to your part-time earnings.
COVID-19 Enterprise Support Grant
If you are closing your COVID-19 Pandemic Unemployment Payment or a jobseeker's
payment and reopening your business, the Enterprise Support Grant for businesses
impacted by COVID-19 (ESG) provides up to €1,000 for expenditure associated with
restarting your business.
14Covid-19 Pandemic Unemployment Payment Arrears
Supports for setting
up your own business
Back to Work Enterprise Allowance
If you are getting COVID-19 Pandemic Unemployment Payment and want to set up
your own business, you can apply for the Back to Work Enterprise Allowance Scheme
(BTWEA) and qualify for a jobseeker's rate of payment.
Short Term Enterprise Allowance
If you lose your job and qualify for either Jobseeker's Benefit or Jobseeker's Benefit
for the Self-Employed, the Short Term Enterprise Allowance helps you start your own
business.
Training
Supports
Back to Education
If you are self-employed and getting certain social welfare payments, you may be
entitled to Back to Education Allowance (BTEA) if you want to attend second or third
level education.
Training Support Grant
You can get up to €1000 per year to retrain with the Training Support Grant.
Means-tested
Payments
One-Parent Family Payment / Jobseeker’s Transitional Payment
The One-Parent Family Payment (OFP) or Jobseeker's Transitional Payment (JST) are
available to self-employed people.
Back to Work Family Dividend
The Back to Work Family Dividend is a weekly payment to help people with children
move from social welfare into work.
15Covid-19 Pandemic Unemployment Payment Arrears
Supplementary Welfare Allowance
The Supplementary Welfare Allowance (SWA) supplement may be paid to help you
meet ongoing additional expenses which you could not reasonably be expected to
meet out of your weekly income.
Rent Allowance
Rent Supplement is a means-tested payment for certain people living in private
rented accommodation who cannot provide for the cost of their accommodation from
their own resources.
1605
COVID-19
Social Welfare
Contacts
Enhanced Illness Benefit for COVID-19
For information relating to Illness Benefit for COVID-19 absences contact
Illness Benefit Section
Address: Department of Social Protection, PO Box 1650 , Dublin 1
Email: illnessbenefit@welfare.ie
Phone number: (01) 704 3300 or (1890) 928400
DSP Income Support Helpline for COVID-19
For general queries on the COVID-19 Pandemic Unemployment Payment
Income Support Helpline for COVID-19
Phone number: 1890 800 024
PUP Re-rate Request
Review of rate
If you feel you should have received a higher rate of payment, you can request a
review by forwarding all supporting documents.
PUP Re-rate Requests
Address: DSP, Intreo Centre, Cork Road, Waterford
Email: PUPRerate@welfare.ie
PUP Earnings Check
If you began employment in 2020 you may need to provide proof of earnings.
PUP Earnings Check
Address: DSP, Intreo Centre, Cork Road, Waterford
Email: PUPearningscheck@welfare.ie
17COVID-19 Social Welfare Contacts
Jobseeker's Payments
For information on Jobseeker's Payments, contact the Income Support Helpline for
COVID-19 (above) or your local Intreo Centre.
Temporary COVID-19 Wage Subsidy Scheme Stop Alert
To notify this Department that you have ceased paying your employees using
the Temporary Covid-19 Wage Subsidy Scheme please email
StopAlertTWSS@welfare.ie
Relevant websites:
https://www.citizensinformation.ie/en/
https://www.revenue.ie/en/Home.aspx
https://www.gov.ie/en/campaigns/4cf0e2-covid-19-coronavirus-information-for-
employers-and-employees-test/?referrer=http://www.gov.ie/en/publication/0b6a34-
advice-for-employers-and-employees/
1806
TAX Return
Filing and
Revenue Information
Filing Tax Returns
Taxpayers (individuals and businesses) should continue to file their tax returns even
if payment of the resulting liabilities, in whole or in part, is not possible. Where, due
to the virus, key personnel that compute tax returns are unavailable, it is strongly
advised that the relevant return is submitted on a ‘best estimate’ basis.
Preliminary Income Tax Direct Debit taxpayers
Preliminary Income Tax direct debit taxpayers can elect to calculate their liability to
preliminary tax based on 105% of the pre-preceding year’s Income tax liability. The
conditions to avail of this concession are outlined in the Preliminary Income Tax direct
debit page.
If you cancelled a monthly direct debit mandate during 2020, you can apply to
re-enter the scheme. If you reduced or suspended your mandate, you may resume
making normal payments. However, if your direct debit payments will not be sufficient
to meet your preliminary income tax liability, you should make alternative payment
arrangements.
19TAX Return Filing and Revenue Information
Temporary Income Tax relief for self-employed individuals
carrying on a trade or profession
Section 10 of the Financial Provisions (Covid-19) (No. 2) Act 2020 provides for a
number of temporary income tax measures to assist self-employed individuals who
have been adversely impacted by the Covid-19 restrictions.
• Under the first measure, self-employed individuals can claim to have their
2020 losses and certain unused capital allowances carried back and deducted
from their profits for the year of assessment 2019, thus reducing the amount of
income tax payable on those profits. A €25,000 limit on the total amount that
may be carried back will apply.
• The second measure allows for an acceleration of that relief by allowing self-
employed individuals to make interim claims based on the estimated amount
of relief available to them.
• The third measure gives an option to individual farmers to step out of income
averaging for the tax year 2020, notwithstanding that the farmer may also
have stepped out of income averaging in one of the four preceding tax years.
For an explanation on how the first two measures will operate in practice please refer
to the manual:
Part 12-01-03 - 'Loss relief for self-employed individuals adversely impacted by
Covid-19 restrictions'.
20TAX Return Filing and Revenue Information
Debt warehousing of 2019 tax liability balance and preliminary tax for 2020
• Where the Form 11 for 2019 has not yet been filed, the customer must declare
in the Statement of Net Liabilities (SNL) section of the form that there has
been a minimum 25% reduction in income in 2020 when compared to 2019
due to COVID-19 related restrictions and that all other eligibility criteria have
been met.
• Where the Form 11 has already been filed, the customer should contact the
Collector-General’s Division through MyEnquiries or telephone 01-7383663 to
arrange to make the necessary application to have the liabilities warehoused.
Where there is an underpayment of preliminary tax for 2019, then the balance for that
year cannot be warehoused but may be included in a 3% reduced interest phased
payment arrangement if this is agreed with Revenue no later than 10 December 2020.
Such customers can, however, avail of the debt warehousing scheme for their 2020
preliminary tax.
Reduced interest rate for outstanding 'non-COVID-19' tax debts
On 23 July 2020 as part of the Business and Community Stimulus package, the
Government announced a reduced interest rate of circa. 3% per annum on non-
COVID-19 related tax debts. Taxpayers who enter into phased payment agreements
with Revenue no later than 31 October 2020 can avail of the reduced rate from the
date of that agreement. The 3% rate represents a significant reduction from standard
interest rates on late payment of taxes of 8% and 10% per annum.
Taxpayers who failed to meet 2019 Preliminary Tax obligations cannot warehouse
their 2019 Income Tax balancing payment but can avail of the reduced rate phased
payment arrangement for Income Tax 2019 liabilities, where the arrangement is made
no later than 10th December 2020.
21TAX Return Filing and Revenue Information
Important Dates For Year End 2020
Date Detail Available
1 Jan Employment Detail Summary for 2020 is available to view, download or
print from myAccount
1 Jan Income Tax Return 2020 is available for taxpayers to complete
and submit
15 Jan Preliminary End of Year Statement is available to view in myAccount
18 Jan Statement of Liabilities is available for all Income Tax Returns made from
1 January
Summary of what will happen in 2021?
• Revenue will make an Employment Detail Summary(EDS) and a Preliminary
End of Year Statement(PEOYS) available to you
• If you wish to claim additional credits, reliefs or expenses, such as health
expenses or declare other incomes you will then need to complete your
2020 Income Tax return.
• Revenue will then generate your Statement of Liability confirming your tax
position.
• Any overpayment of Income Tax or USC will be refunded to the bank account
on record for you. Please ensure your bank account details are correct
in myAccount.
• Any underpayment may be
- paid in full or partially through RevPay in myAccount
or
- the remaining liability will be collected, interest free, by reducing your
future tax credits from 2022 over a maximum period of four years.
22TAX Return Filing and Revenue Information
Managing your tax
The quickest and easiest way to manage your tax and claim your entitlements is
through myAccount. You can access or register for this single access point to all
Revenue’s secure online services for PAYE taxpayers at myAccount.
Four year time limit
Claiming all the tax credits you are due ensures you receive your correct entitlements
and pay the right amount of tax. There is a four year time limit on claiming tax
refunds, so it is important to claim your entitlements on time. From 1 Jan 2021, you
can claim your entitlements for tax years 2017 to 2020.
Note: You must claim your tax refunds for 2016 before 31 December2020.
Unemployment repayments
Unemployment repayments must be claimed before the end of the year. If you
became unemployed during 2020 and think you are due a tax refund, you will need to
complete an Income Tax return.
If you become unemployed in early January 2021, you can claim any unemployment
repayment online through myAccount.
Revenue Receipts tracker
The Revenue Receipts Tracker App (RRTA) is a free app which allows you upload
images of your receipts to Revenue. You can manage your receipts and expenses on
the go.
It gives you quick and easy mobile access to record, provide details and keep track
of your receipts. It will make it easier for you to complete your income tax return and
claim the reliefs due.
23TAX Return Filing and Revenue Information
Underpayment of Income Tax and USC
Where you have an underpayment of Income Tax or USC of less than €6,000 in 2020
you will have the option to:
• pay your liability partially or in full through Revpay in myAccount
• have the full or remaining liability collected, interest free, by reducing your
future tax credits from 2022 over a maximum period of four years.
For underpayments in excess of €6,000 a demand notice will issue. You will be
required to pay the excess through RevPay in myAccount. You may then arrange to
have the remaining liability collected, as outlined above for underpayments of Income
Tax and /or USC up to €6,000. Should you wish to clarify the amount owed or discuss
repayment options you can contact us through MyEnquiries.
Information will be included on your Statement of Liability explaining how the liability
will be collected.
2407
eWorking
Remotely working
from home
This chapter may not apply to SPSV Drivers, however it could be useful for friends
and family.
Note: The arrangements on this page only apply to eWorking. They do not apply
when you bring work home outside of normal working hours.
What is eWorking?
eWorking is where you are required to work:
• at home on a full-time or part-time basis
• part of the time at home and the remainder in your normal place of work.
eWorking involves:
• working for substantial periods outside your normal place of work
• logging onto a work computer remotely
• sending and receiving email, data or files remotely
• developing ideas, products and services remotely.
Tax relief given through your employer
If you are an eWorker, your employer may pay you up to €3.20 per day
without deducting:
• Pay As You Earn (PAYE)
• Pay Related Social Insurance (PRSI)
• Universal Social Charge (USC)
This is to cover the additional costs of working from home, such as electricity, heat
and broadband.
25eWorking - Remotely working from home
Your additional costs might be higher than €3.20. Your employer may pay these
higher costs. Any amount more than €3.20 per day paid by your employer will
be taxed.
Tax relief claimed by you
If your employer does not make this payment you can claim for allowable costs,
these are:
• 10% of the cost of electricity and heat incurred (apportioned based on the
number of days worked at home over the year)
• 30% of the cost of broadband incurred, (apportioned based on the number of
days worked at home over the year). This concession, commencing in the tax
year 2020, will apply for the duration of the pandemic.
Note: Capital items such as laptops, computers, office equipment and office
furniture purchased by you are not allowable costs.
26eWorking - Remotely working from home
How to calculate eWorking costs
Calculation for 2020 and subsequent years.
To calculate your electricity and heat eWorking costs:
• multiply your allowable utility bills by the number of eWorking days
• divided by 365
• multiply by 10% (0.1).
To calculate your broadband eWorking cost (2020 and subsequent years):
• multiply your bill by the number of eWorking days
• divided by 365
• multiply by 30% (0.3).
If the cost is shared between two or more people, it can be apportioned based on the
amount each paid.
Note When calculating relief for 2020 divide by 366 days. The Income Tax Return will
calculate the relief when relevant information is entered for 2020 and subsequent years.
27eWorking - Remotely working from home
Example 1
Niamh works 180 days in total during 2020, and 90 of these days are from home.
She paid €2,494 for the year for heating and electricity.
Niamh’s calculation of her claim:
Description Calculation Amount
Value of allowable of utility bills €2,494
Multiple by number of eWorking days 2,494 x 90 224,460
Divided by 366 224,460 / 366 €613
Allowable cost (10%) €613 x 0.1 €61.30
At the end of the year, Niamh completes her Income Tax return for 2020. She claims
€61.30 Remote Working Relief under Tax Credits and Reliefs - 'Your Job' tab.
Niamh pays tax at the higher tax rate (40%) and she will receive €24.52 as tax relief.
She retains the utility bills that relate to her claim for six years.
Example 2
Calculation for 2017 to 2019
To calculate your electricity and heat eWorking costs:
• Multiply your allowable utility bills by the number of eWorking days
• divide by 365
• multiply by 10% (0.1).
If the cost is shared between two or more people, it must be apportioned based on
the amount each paid.
28eWorking - Remotely working from home
How to claim
Remote Working Relief claim for 2021
To claim for 2021 you you must upload receipts and images of bills paid in 2021
using Revenue Receipts Tracker App (RRTA) or Receipts tracker myAccount. The
receipt image must be clear, readable and show that you paid the bill amount
claimed.
Remote Working Relief claim for 2020
You can upload receipt and bills paid in 2020 using RRTA or Receipts tracker
myAccount. Amounts of bills paid and uploaded by you will be available in your 2020
Income Tax return.
You must complete your 2020 Income Tax Return in order to claim the relief. You will
need to sign into myAccount.
• On the 'PAYE Services' card Select 'review your tax' 2017-2020
• Select the 2020 Income Tax Year.
• Select submit.
• In 'Tax Credits and Reliefs' select 'Your Job' tab
• Select 'Remote Working Relief'.
• Confirm whether you received a daily tax-free amount of up to €3.20 per day
from your employer in 2020.
• If yes, enter the total tax-free amount received from your employer in 2020.
• Enter total amount of electricity and heat bills paid by you in 2020.
• Enter total amount of broadband bill paid by your in 2020.
• Enter total amount of days you worked from home in 2020.
• Click Add, the Remote Working Relief will be automatically calculated.
• You must then confirm all the tax credits and reliefs claimed.
Your must upload clear, readable and relevant receipt images that show you paid
the bill amount claimed. If you do not you must retain the originals for a period of six
years.
29eWorking - Remotely working from home
Remote Working Relief for 2017 to 2019
Complete an Income Tax return at the end of the year, sign into myAccount:
• click on ‘Review your tax’ link in PAYE Services
• select the Income Tax return for the relevant tax year
• in ‘Tax Credits & Reliefs’, select ‘Other PAYE Expenses’
• insert the amount of eWorking expense in Amount Claimed.
To make a claim you must have incurred the expense.
It is your responsibility to retain proof of payment. Please retain all documentation
relating to a claim for six years.
Provision by employer of
computers and additional equipment
Your employer may provide any of the following for business use:
• computer or laptop
• printer
• scanner
• software to allow you to work from home
• telephone, mobile and broadband
• office furniture.
This is not a Benefit-in-Kind where your private use is minimal.
30Sources:
https://www.citizensinformation.ie/en/
https://www.revenue.ie/en/Home.aspx
https://www.gov.ie/en/campaigns/4cf0e2-covid-19-coronavirus-information-for-
employers-and-employees-test/?referrer=http://www.gov.ie/en/publication/0b6a34-
advice-for-employers-and-employees/
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