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João Dotti de Carvalho, managing associate in Labour and Social Security area of practice at TELLES, is the author of the opinion article entitled “Telework: paying expenses yes, but how?”, published in Jornal de Negócios.
The lawyer specialized in labour matters addresses practical issues within the scope of the application of the telework regime, “in particular regarding the determination of the concrete value and operationalization of the payment of the increase in expenses incurred by the workers”.
According to João Dotti de Carvalho, “the amount paid by the employer to offset the worker's increased expenses is considered a cost for the company and is not considered worker income. Faced with the payment of a fixed monthly amount (subsidy), regardless of the costs that the worker may or may not have had, it does not seem to us to exclude the possibility that the Tax Authority may disregard this amount as a cost from the company's perspective and, on the other hand, consider it worker's income, with the respective tax incidence. In addition, given the regularity of its payment, the question of the respective incidence on the fixed amount in question could also be raised in terms of social security.
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