A Government Ordinance established the limit up to which compensation paid to those working remotely is exempt from taxation. The amount established based on daily expenses is €22 per month (for 22 days of work), increased by 50% (33 euros for 22 days of work) if provided for in collective bargaining.

The established value takes into account the increased costs of energy, network and acquisition or use of computer equipment and systems, borne by teleworking workers. Therefore, the calculation of the limit value of compensation (1€ per day) corresponds to the sum between:

      €0.10/day for electricity consumption;

      €0.40/day for internet;

      €0.50/day for the use of a computer or other IT equipment.

For additional details please contact us: cabinet.juridico@aip.pt.