Tax Alert | New limits for remote work expenses compensation

Tax Alert | New limits for remote work expenses compensation

02 October 2023


Portaria n.º 292-A/2023 has been published, approving the establishment of limits for compensation owed to employees for additional expenses incurred while working remotely, which will not be considered taxable income for tax purposes or a base remuneration for social security contributions.

In the context of the Agenda for Decent Work (“Agenda do Trabalho Digno”), Law n.º 13/2023 of April 3, introduced several amendments related to telecommuting, including compensation for additional expenses incurred by employees due to the use of equipment and work systems. In this regard, the legislation stipulates that compensation granted to employees for direct expenses related to the acquisition or use of necessary computer or telematic equipment for work, including energy and maintenance costs, shall not be classified or taxed as income for the employee.

This exemption applies up to a limit set by decree of the members of the Government responsible for tax and social security areas.

Establishment of Limit Values

This decree aims to establish the limit values for the exclusion of taxation on compensation for additional expenses incurred by employees in the context of remote work, in accordance with Article 168.º of the Labor Code, approved by Law n.º 7/2009 of February 12.

The limit values of compensation that are not taxable as income for tax purposes and do not constitute a base remuneration for social security contributions are as follows:

  • Residential electricity consumption – €0.10 (euro)/day;
  • Personal internet consumption – €0.40 (euro)/day;
  • Personal computer or equivalent computer equipment – €0.50 (euro)/day.

The established limits may be increased by 50% when compensation results from a collective agreement negotiated between the employer and employees.

Lastly, this regulation only applies to compensation related to the professional use of goods or services for remote work that are not directly or indirectly provided by the employer.

Efetive date

The regulation came into effect on October 1, 2023.


The information above is not intended to be an exhaustive analysis of all the changes to the current legal regime, but a selection of those that we believe to be the most relevant, and do not dispense with consulting our Company and/or the diplomas to which they refer.

For more information contact: Catarina Breia (+351 91 7575 832 or from our Tax Department.

2023-10-02T11:38:52+00:00 Outubro 2nd, 2023|Nexia internacional|