Social Security explains how you can claim teleworking expenses from the company

Many aspects of people's lives have been affected by the global covid pandemic. One of these is the way we work. Many companies have been able to offer remote work and telecommuting for years. Social Security has been aware of this for some time, despite the decline in activity since the restrictions were lifted.

The Government approved the royal decree law that regulates remote working in 2020. Yolanda Diaz (Minister of Labor and Social Economy), stated that this decree fills a legal void because there was no article 13 in the Workers' Statute to regulate remote work. The new decree defines teleworking and its characteristics.

The decree also states that remote work is voluntary by both the worker as well as the employer. Therefore, both parties will need to sign an agreement that details the activities (hours, work teams and expenses). ).

Social Security has set out how to report expenses incurred by teleworking. This is exempt from the Contribution Base. The following is contained in Royal Decree-Law 28/2020 of September 22, that regulates remote work.

"List of expenses the worker might have as a result of remote services. Also, include a form of quantifying the compensation the company must pay, and the time and manner in which the same will be done. This information is collected from the employee.

A new concept, 0062 "Telework EXPENSES", has been created to communicate this payment of expenses in CRA files. It will be associated with information in the BBCC INCLUSION indicator and will be given the value "E" since it is not part of the Social Security contribution base.

Social Security warns that any monetary amount paid to workers that is not part of the contribution base must be justified.

This new concept could be submitted to SILTRA. However, until the next version of the concept is published, an error value in concept will appear. This will not stop it from being processed correctly.

All information regarding the required procedures can be found in the file below or on the Social Security site.