Flat fee homeworking payment
Income Type
Non-taxable payment
Company Impact
- Fully tax deductible against corporation tax
- No P11D reporting requirements
Individual Impact
- No personal tax
- No national insurance
- Nothing to put on the tax return
How much?
The flat fee is £2 per week – £104 per year.
How it works
Where your home is regular workplace your company can pay you the flat fee. This is a statutory provision available to all earners who have arrangements to work at home with their employer.
The other option is to rent some of your home to the company.
