What We Do

Guidance for working remotely


This information is designed to assist workers and businesses with the practicalities of implementing remote working arrangements. Informed by the findings of the 2019 Remote Work in Ireland report and 2020 consultation on remote work guidance, this webpage acts as a central access point bringing together State guidance, legislation and advice in a single location. It is a live resource which is regularly updated as new guidance is published. This guidance forms an important part of delivering the vision outlined in the National Remote Working Strategy.

Employer checklist

As remote working arrangements have numerous impact areas and vary for businesses, it can be time-consuming to get to grips with all the relevant considerations to be undertaken. To provide employers with a quick way to navigate the adoption of remote working arrangements, the department has produced a checklist for working remotely. This checklist covers each of the areas outlined on this page in an easy-to-use format for businesses.

Health and safety

The responsibility for health and safety at work rests with the employer regardless of whether an employee works remotely. There are numerous pieces of legislation covering the topic of Safety, Health and Welfare at Work, which can be found under the legislation section of this webpage. The Health and Safety Authority (HSA) has overall responsibility for the administration and enforcement of health and safety at work in Ireland.

General health and safety

The HSA webpage on remote working provides guidance and information on responsibilities under safety, health and welfare law. This page provides guidance on working from home (PDF). This includes advice such as the key responsibilities for the employee and employer, work-related stress, equipment provision, maintaining communication, good practice in setting up a workspace and risk assessment (PDF).

If employees have a disability, are young workers or are pregnant, the employer needs to ensure that the tasks and working conditions do not adversely affect their health. The HSA has provided further information on sensitive risk groups.

Setting up an ergonomic workspace

The HSA has produced a Position Yourself Well infographic (PDF), to advise employees on setting up an ergonomic workspace. The HSA also provides further guidance on this area in its guidance on working from home (PDF).

Work-related stress

Safety, health and welfare at work also covers psychosocial aspects such as work-related stress.

The employer has a duty to have safe systems of work in place; they should ensure that the system of work for those working from home is reasonable. This includes supervision, communication, training, breaks, supports, and fairness, allocation of work and respectful behaviour and management.

As such, where stress complaints do arise, these should be met with considered, systematic and appropriate control measures. The HSA provides a guide on work related stress and has released a podcast which addresses this topic.

Mental health and wellbeing

It is important for employees to maintain their mental wellbeing whilst working remotely. This includes avoiding overwork, getting regular exercise and spending time away from their screen.

A useful resource for minding our mental wellbeing and overall health is the Healthy Ireland ‘Keep Well’ campaign. This is an online resource with tips on looking after mental wellbeingstaying active, staying connected, eating well and switching off. The HSE also provides advice for looking after our mental health and wellbeing.

Employment conditions

Employers have certain responsibilities towards their employees regardless of whether an employee works remotely. The Workplace Relations Commission (WRC) outlines these obligations on 'What You Should Know' which includes information on employer obligations, hours and wages, annual leave and codes of practice.

Right to request remote work and the WRC Code of Practice 

The Work Life Balance and Miscellaneous Provisions Act 2023 was enacted on 4 April 2023. On 6 March 2024 the Minister for Enterprise, Trade and Employment commenced Part 3 of the Act, which provides all employees with the right to request remote working arrangements. The Act includes obligations for the employee and the employer with regard to requests for remote working arrangements, including details on how the request shall be made by the employee and details regarding how the employer must consider and respond to the request.

The Minister for Children, Equality, Disability, Integration and Youth also commenced the right to request flexible working arrangements for parents and carers on 6 March 2024. Part 2 of the Act lays down provisions for the right to request flexible working arrangements for parents and carers.

The Workplace Relations Commission (WRC) Code of Practice for Employers and Employees on the Right to Request Flexible Working and Right to Request Remote Working was approved by the Minister for Enterprise, Trade and Employment on 6 March 2024, in accordance with the Work Life Balance Miscellaneous Provisions Act 2023. The purpose of the code is to provide practical guidance to employers and employees as to the steps that may be taken to comply with obligations set down by the Act.

The code was drafted by the WRC in consultation with employee and employer representatives and is available on the WRC website: Code of Practice for Employers and Employees on the Right to Request Flexible Working and Right to Request Remote Working

Organisation of Working Time Act

Employers have a legal responsibility to keep records of employees’ hours worked under the Organisation of Working Time Act 1997. Employers must ensure that their employees receive proper breaks within the day, as well as their daily and weekly rest. Employees also must receive their statutory entitlement to annual leave and public holiday entitlements. Employers should consider if their usual method of monitoring working hours is suitable for remote working. In this context, a time management system to record time and attendance is advisable. The WRC has published OWT guidance for employers and employees detailing their responsibilities under the Organisation of Working Time Act.

Right to disconnect

As part of the National Remote Work Strategy and following a public consultation on the right to disconnect the WRC introduced a Code of Practice on the right to disconnect on 1 April 2021. The Code includes guidance for employees and employers on best practice and employee disengagement outside normal working hours.

Equipment provision, home expenses and tax reliefs

Currently there is no legislation governing costs associated with remote working. The WRC has indicated that, in remote working arrangements, costs are generally agreed by the parties and provided for as part of the Terms and Conditions of Employment or a contract of employment.

Revenue has produced guidance for employers with employees working from home on the tax implications of the provision of equipment and facilities, and home expenses. This includes information on how an employer can provide an allowance of €3.20 a day to relevant employees to cover home expenses.

Revenue has also published similar guidance for employees working from home. This includes information on how, if an employer does not provide an allowance for expenses, an employee can make a claim for tax relief at the end of the year. This guidance is aimed at people who are working at home part-time or full-time.

As part of the National Remote Work Strategy, the Department of Finance reviewed the tax arrangements for remote working for employers and employees. As part of Budget 2022 on 12 October 2021, an enhanced income tax deduction for people working from home was announced. This amounts to 30% of the cost of vouched expenses for heat, electricity and broadband.

Employee privacy

Currently, there is no specific legislation dealing with a right to privacy in the workplace. According to the WRC, the Data Protection Acts and GDPR Regulations should be observed in terms of an employees’ privacy when working remotely. Guides on applying these Acts are linked in the section below on data protection. The WRC also indicate that an employees’ right to privacy is balanced against the rights of the employer to protect the undertaking, its reputation, resources and equipment.

Insurance and liability

Employees should consult their home insurance policies on coverage in the case of an accident or damage to equipment. It is understood that policyholders will generally have cover for their personal office equipment, for example laptops and computers, in the contents section of the household policy up to stated limits.

According to recent advice for organisations released by Insurance Ireland, it is further understood that any equipment provided by an employer to an employee to work remotely is the responsibility of the employer and is typically covered under the business’s material damage section of its business package policy, subject to policy limit.

Data protection

Remote access to networks

According to the Data Protection Commission where a staff member/contractor is allowed to access an employer’s network from a remote location, such access creates a potential weakness in the system. For this reason, the need for such access should be properly assessed and security measures reassessed before remote access is granted. The Data Protection Commission have published guidance on this topic in their guidance for controllers on data security.

Protecting personal data

In response to the sharp increase in people working from home, protecting personal data is increasingly important. The Data Protection Commission has released a note on protecting personal data when working remotely. This covers best practice for employees when using devices, emails, cloud and network access, and paper records.

To promote good practice within an organisation, employers can share this information via an infographic provided by the Data Protection Commission (PDF).

Video conferencing

With the widespread adopting of remote working, the number of people video-conferencing and video-calling has increased dramatically. The Data Protection Commission has published a set of tips on video-conferencing for organisations and individuals on how to use these technologies in a way that is safe and secure, and ensures an adequate standard of data protection.

Cyber security

Phishing, vishing, remote access threats and business email compromise are all challenges organisations can face when operating remotely. The National Cyber Security Centre has released cyber security guidance on working from home (PDF), which contains advice on how employees working from home can maximise wi-fi security, good practice when using personal or work devices, and remote conferencing.

The EU Agency for Cybersecurity has also published a set of tips on maintaining cyber security when working from home.

If an employee is working remotely from a hub, the hub owner should be properly security certified (ISO-27001 or similar). Organisations should consider how to mitigate risks which can arise in a third-party space, such as using VPNs and securing shared devices such as printers with personalised pins. Privacy concerns should also be considered such as security of telephone and video calls, which might be offset by the availability of soundproof rooms.


Employers should ensure that the Employment Equality Acts 1998-2015 are being adhered to regardless of whether their employees are working remotely or not. Employers should also be aware of the Equality Acts when adopting remote working or relevant training within their organisation. For instance, an employee working remotely must have equal access to career development, training and promotion opportunities as those working on-site. An overview on the Employment Equality Acts is available from the Citizens Information Board.


As above, whilst there is no specific legislation dealing with the provision of training for remote workers, according to the WRC, best practice would suggest that supports are made available to everyone, regardless of the work location. 

The Remote Work in Ireland report highlighted the importance of training for employees working remotely and for managers in managing distributed teams as an enabler of the successful implementation of remote work policies.

Laois and Offaly ETB, in collaboration with IDA Ireland, SOLAS and Grow Remote, are providing dedicated online national training programmes that develop the capability and capacity of prospective and current remote workers and line managers.

Additional supports

Culture, management and motivation

In August 2021, Enterprise Ireland launched Future of Work to assist employers with successfully implementing fully remote, blended and flexible working arrangements in the post-COVID-19 context. The information builds on Enterprise Ireland’s June 2021 publication, Emerging through COVID-19: The Future of Work (PDF).

Enterprise Ireland has also produced advice on managing remote working and maintaining employee motivation and engagement when working remotely.

National Hub Network

Remote work can take place from the home, a hub, or on the move. Ireland’s remote working hub infrastructure offers the chance for users to work closer to home, or while visiting another part of the country, whilst remaining within a social and collaborative office environment.

 In May 2021, Ireland’s first national digital hub network was launched. ConnectedHubs.ie is an online platform which provides information about the facilities available at remote working hubs throughout Ireland. It enables users to book spaces, desks, offices and events in hubs for short and long term use.


For further information, the Acts on which this guidance is based can be read here:

Health and safety


Employment conditions