Deputies approved the definition of the limit of exemption from expenses for remote work

MPs approved this Thursday in the PS specialty a proposal to determine the amount up to which the compensation that companies have to pay for additional costs when working remotely is exempt from tax.

The proposal was approved by PS, which voted in favor, PSD and PCP, which abstained, and BE, which voted against, at the Decent Work Agenda Labor Law Amendment Working Group meeting due to conclude this Thursday. work, with the entry into force of the new rules expected in April.

Compensation for increased costs due to telecommuting “is considered for tax purposes to be the employer’s expenses and is not the income of the employee within the amount established by the decree of the members of the government responsible for the areas of tax affairs and social security,” defines the proposal of the socialists.

BE MP José Soeiro disputed the fact that the proposal did not provide a specific deadline for setting the value, as provided for in the blockers’ proposal, which set a 30-day period for setting the value, but was eventually defeated with PS vote against, PSD abstain.

“PS refused to set a deadline for the adoption of the ruling, which pushes the deadline back indefinitely,” José Soeiro said.

We are talking about the article of the Labor Code, which since 2021 began to provide that “all additional expenses that the employee demonstrably bears are compensated by the employer.” […]including increased costs for electricity and network installed at the workplace in high-speed conditions compatible with intercom needs, as well as for the maintenance of equipment and systems.

The Office of Inflows and Customs (AT) recently released its understanding of the tax base for these amounts, according to which additional expenses of a teleworker and paid by the employer are tax-free to the IRS if proven, but if any, payment of a fixed amount that does not correspond to the actual expenses are subject to tax.