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
See also: What if we already cover the employee's telecommunication and equipment costs?
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.
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