According to the Portuguese Labor Code, the compensation of expenses resulting from teleworking is the responsibility of the company. Therefore, all additional expenses that the worker bears, such as the acquisition or use of the equipment and computer systems necessary to carry out the work, which includes costs with electricity, internet or computer maintenance.
After the pandemic, many companies have embraced teleworking as a way to overcome existing geographical barriers and facilitate communication.
On May 1, 2023, it was defined that compensation for teleworking should be agreed between the employee and the employer. Even so, it was not defined up to what amount there would be exemption from payment for the employer.
What is the compensation for teleworking expenses?
After the publication of Portaria nº 292-A/2023, de 29 de setembro, it was finally defined that the daily value for the provision of work under a teleworking regime would be €1, which corresponds at the end of a month to €22 (22 days of work).
The amount of €1 per day is divided between the expenses with:
- Residential electricity consumption (0,10€)
- Internet consumption (0,40€)
- Computer or equivalent personal computer equipment (0,50€)
This amount can be increased by 50%, that is, €1.5 per day which corresponds to €33 per month, if defined in collective bargaining.
It is important to note that the IRS exemption is only applicable, according to the ordinance, for "goods or services that are not made available directly or indirectly to the employee by the employer" and that the daily value assigned is only applicable for full days of work.
When does it enter into force?
This ordinance will take effect from October 1, 2023.