Employers allowance for home workers

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Employers should consider paying the standard £6 per week tax and NI free allowance for all home workers. A higher figure can be paid if there is evidence for this based on total home costs, divided between adults in the household, and prorated for time working from home (usually 25% for a full time employee). This can’t be done as a salary reduction (salary sacrifice) but could be instead of (or part of) a pay rise.