Employees can make themselves at home

More and more employers are allowing salaried employees to work from home to avoid wasting productive hours while commuting. Such employees may claim a home office deduction (allowed for under the “Other Deductions” section of the personal income tax return or ITR12 form) if certain strict requirements are met.  The deductibility of these expenses is determined by section 11 (in particular paragraphs (a), (d) and (e), […]