December 7, 2021 | Tax, Tax Alert


Tax Alert 15 | Telework - Fiscal framework for compensation for expenses necessary to carry out the work

was published to Law 83/2021, of December 6, which changes the teleworking regime, altering the Labor Code, approved by Law No. 7/2009, of February 12th.

In this context, it is foreseen that the compensation to be awarded by the employer for the additional expenses that the worker incurs, demonstrably, for the acquisition or use of computer or telematic equipment and systems necessary to carry out the work, for tax purposes, is considered a cost for the employer and does not constitute employee income.

[This document is for information purposes only and does not dispense with the analysis of the legislation and assessment of its applicability to each specific situation. Therefore, we are not responsible for any decision made based on this information.]