Limits on the compensation due to the employee for the additional costs of teleworking

As part of the "Agenda do Trabalho Digno", several rules on teleworking have been amended. In this context, the compensation due for the additional expenses incurred by the employee as a direct result of the acquisition or use of the computer or telematic equipment and systems needed to carry out the work is not subject to taxation, including the increased costs of energy and the network installed at the workplace at a speed compatible with the communication needs of the service, as well as the maintenance costs of the same equipment and systems. These expenses are therefore considered, for tax purposes, a cost for the employer and do not constitute income for the employee, up to the limit of the amount now defined in this Administrative Rule.