Is a hotel cost a bik if a person who works from home is required to attend the office?

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Blackrock1

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Employee A has a contract that states he is entitled to work from home full time in Galway.

The company requires him to come to the office in Dublin one or two days a week every few weeks. If the company puts the employee up in a hotel for a night is this a BIK or not?

I would assume not but you never know.
 

Free or subsidised accommodation

This page details information on the provision of free or subsidised accommodation to your employee as a Benefit-in-Kind (BIK)
www.revenue.ie www.revenue.ie

Accommodation plus meals at a temporary work location​

Your employees may occasionally work at temporary locations. You can provide accommodation and meals instead of paying subsistence or country money. This is not a benefit-in-kind if:
  • it is not your employee’s private home
  • the costs (such as rent and meals) reimbursed are reasonable.
Click to expand...
 
Does the contract state the normal place of work being Galway, whilst the company office is in Dublin?
Or just that work from home full time is ok?

Usually, you cannot claim expenses to attend your normal place of work.
So it really depends on the wording.
 
newirishman said:
Does the contract state the normal place of work being Galway, whilst the company office is in Dublin?
Or just that work from home full time is ok?

Usually, you cannot claim expenses to attend your normal place of work.
So it really depends on the wording.
Click to expand...

The contract is amended to say the employees place of work is their home.
 
With the ongoing COVID-19 restrictions perhaps this is also relevant?

[broken link removed]
 
This may have changed but I had an issue 20 years ago where we were putting people up in hotels when they arrived in Ireland for work. Revenue only allowed 7 days that no bik was due anything over that was chargeable as BIK of course we had them in hotels for 30days and that cost.

As place of work is Galway it sounds ok, but as an added step perhaps if the employee paid the expenses themselves and submitted an expense report it might just be cleaner or the employee is issued with a company credit card.

But again the arrangement as is looks fine
 
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