RTE.ie: Budgeting through the coronavirus crisis
0Tax refund specialists Taxback.com explained that an employer can pay €3.20 per day to their employee to cover additional costs that they may incur in the course of their duties, such as additional electricity, heating or broadband costs. The payment is tax free so it won’t be subject to PAYE, PRSI or USC.
https://www.rte.ie/news/business/2020/0410/1129803-budgeting-through-the-covid-19-crisis/