Based on the ministerial decision (98490/3.12.2021) issued, the minimum monthly amount for remote work costs is EUR 28. This comprises:
- The use of household space as a workplace: EUR 13 per month
- The cost of telecommunications: EUR 10 per month
- The maintenance costs for equipment at EUR 5 per month
These amounts are not remuneration and they are not subject to employer’s and employee’s social security contributions. They are not taxable and constitute deductible expenses for the employer.