BUSINESS & “INDUSTRY 4.0”
Tax challenges of home office regime following the COVID-19 pandemic
- 1 University of Economics in Bratislava, Slovakia
Covid-19 pandemic has made it necessary to move work from employers’ workplaces to home offices. The employee works from home using digital technologies. However, the Home Office scheme is accompanied by significant employee costs, covered by private employees’ funds. Among them for example cost of electricity, water, sewers, the cost of suitable workplace equipment and its amortization, costs of quite free space, cost to cover speedy internet. On the other hand, the employers receive work from the employees, b ut the cost of the working environment and resources they save significantly. The Home Office regime will remain in place after the pandemic, so it is time to consider a financial solution to the cost of home office staff – for example, in the form of tax instruments.
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