Remote working policy in Ireland

Overview of remote work in Ireland

Remote work in Ireland is supported by legal requirements and workplace practices to ensure employee welfare and compliance. Employers must equip and manage remote working conditions in accordance with Irish law.

Provision of equipment and workplace setup

Employers are expected to provide employees working from home with necessary equipment for their role. This helps ensure productivity and compliance with tax rules.

• Typical equipment provided includes laptop, monitor, keyboard, mouse, and headset
• Office furniture such as ergonomic chairs and desks are recommended
• Reimbursement or provision of broadband, phone, and software is common for work use
• Equipment mainly for professional use does not result in benefit-in-kind taxation

Remote Working and tax relief

The Irish government offers tax relief for remote working arrangements, known as eWorking. This allows employers to support staff working from home without tax penalties under certain conditions.

• Employers may pay up to €3.20 per day to employees for additional home working costs tax-free
• This payment is intended to cover increased utility and other incidental home office costs
• Any payment above €3.20 per day is subject to PAYE, PRSI, and USC deductions

Health and safety requirements

Employers remain responsible for employees’ health and safety, whether work is performed at home or in the office. Irish law requires a comprehensive approach to ensure remote worker safety.

• Employers must provide guidance on proper workstation setup
• Ergonomic assessments of workspaces should be arranged
• Regular breaks and appropriate rest periods should be encouraged
• Employers need to deliver adequate training and supervision
• Risk assessments and a written safety statement are required
• Psycho-social risks such as stress and isolation must be considered
• Clear communication and regular check-ins are advised to prevent isolation and burnout

Duties of employees when working remotely

Remote workers in Ireland are also responsible for their own health, safety, and adherence to workplace policies. Cooperation between employer and employee is necessary for compliance.

• Follow employer guidance and report defective equipment promptly
• Protect personal well-being during working hours
• Report injuries or hazards encountered during work activities
• Comply with workplace policies and procedures

Eye tests and vision care

Employees who use display screen equipment (DSE) regularly have specific entitlements regarding eye care.

• If using a screen for significant periods daily, employees may request an eye test at the employer’s expense
• If corrective lenses are needed solely for computer use, basic frames and lenses must be provided by the employer
• If corrective eyewear was already required for general use, only the test is covered, not new frames or lenses
• Social welfare entitlements may be used to offset this cost if available

Workspace assessment guidelines

Employers should ensure that remote workspaces are safe and ergonomically sound. Use of a questionnaire is recommended before providing equipment.

• Check if the employee needs peripherals such as keyboard, mouse, or monitor
• Ensure the workspace allows viewing the screen at eye level
• Confirm access to suitable accessories like laptop stands
• Verify the employee has a height-adjustable chair with proper support
• Assess lighting, ventilation, and workspace safety (e.g., clear floors, electrical safety)
• Encourage regular movement and breaks throughout the workday

Psychosocial risks and support

Remote work can result in feelings of isolation, difficulty with work-life balance, and stress. Employers should address these risks proactively.

• Maintain updated employee contact details
• Organize regular check-ins and provide emergency contact options
• Arrange for IT support if needed
• Give regular feedback and encourage peer contact
• Clearly communicate work expectations and boundaries
• Offer guidance for employees experiencing work-related stress

Risk assessments and safety statements

All employers in Ireland must conduct risk assessments for home workspaces and provide a safety statement.

• Identify hazards specific to the home office
• Outline steps to address these hazards in the safety statement
• Assign responsibility for health and safety within the organization
• Review and update the statement regularly
• Ensure all employees have access to this information