Flash News NA 22/03/2024
Changes in Compensation for Teleworking; What Has Changed in Portugal?
In recent years, we have witnessed a significant evolution in the remote working regulation, with the growing adherence to teleworking in various sectors.
Approximately 1 year ago, a new ordinance came into force, bringing important adjustments to labour legislation related to the payment of compensation for expenses incurred during teleworking. These changes, established by Ordinance 292-A/2023 of 29 September, reflect the commitment to the Decent Work Agenda, aimed at ensuring greater protection and fairness for workers while promoting a more flexible and efficient working environment for companies.
As part of the Decent Work Agenda, Law 13/2023 of 3 April amended various rules on the provision of telework, especially regarding compensation by the employer for the acquisition of work equipment and systems, as well as the additional expenses incurred by the worker due to the use of this equipment.
The ordinance establishes that additional expenses incurred by the worker as a direct consequence of the acquisition or use of equipment and systems necessary for teleworking will not be taxed. These expenses are considered costs for the employer and do not constitute income for the employee, up to the limit defined by an ordinance of the Ministry of Labour.
The limit values for compensation excluded from income, for tax purposes and for the social security contribution base, have been defined as follows:
o Residential electricity consumption: €0.10/day.
o Personal Internet consumption: €0.40/day.
o Computer or equivalent personal IT equipment: €0.50/day.
These limits are increased by 50% when the amount of compensation is the result of a collective bargaining agreement signed by the employer.
The ordinance also specifies that these limits apply only to teleworking-related expenses that are not provided directly by the company to the employee. In addition, the relevant period for applying these limits is defined as only the full days of teleworking carried out and which result from a written agreement between the employer and the employee.
In short, these changes represent an important step in adapting the labour environment to the new technological realities, guaranteeing greater transparency and fairness in labour relations.
The ordinance came into force on 1 October 2023, providing a clear framework for workers and employers in the context of teleworking in Portugal.
At Nominaurea we are available to support your company on all the key issues for the development of your business, always complying with all legal requirements.
