If you are continuing to pay the home working allowance to employees, they will need to have home working stated in their employment contracts to remain eligible for the allowance and expenses as per pre- COVID-19 rules.
The pre-pandemic rules should apply to home working, one of these three must apply:
- The duties that the employee performs at home are substantive duties that represent all or part of the central duties of the employment;
- Those duties cannot be performed without the use of appropriate facilities; or
- No such appropriate facilities are available to the employee on the employer’s premises, or they live so far from the employer’s premises that is unreasonable to expect them to travel to those premises every day.
The current rate for reimbursement is £6 per week or £26 a month for employees paid monthly.
Further information can be found here.
If you have any further queries please do not hesitate to contact us.