1. Actual cost method

You may claim actual costs incurred as a result of working from home assuming you have a dedicated work area, these may include:

• Electricity and gas for cooling, heating and lighting
• The decline in value of home office furniture, phones, computers, laptops or similar devices
• Phone & internet expenses
• Computer consumables and stationery
• Cleaning (if you use a dedicated area for working)

To calculate the work-related portion, you must keep record of:

• Actual hours worked from home
• A four-week period to show your usual pattern of working from home
• Receipts for computer consumables and stationery
• The decline in value of depreciating assets (cost of asset x business use percentage)
• Cleaning expenses (total receipts x floor area % of dedicated work area)
• Heating, cooling and lighting
  • The cost per unit of power used
  • The average units used per hour
  • The total annual hours used for work-related purposes

2. Fixed Rate method

• 52 cents per hour, this rate covers:
  • Decline in value of home office furniture and furnishings
  • Electricity and gas for heating, cooling and lighting
  • The cost of repairs to your office equipment, furniture and furnishings
• Records must be kept of either:
  • Your actual hours spent working at home for the year
  • A diary for a four-week period to show your usual pattern of working at home
• Must have a dedicated work area eg. a home office
• This method does not include the following, you will need to calculate these separately if applicable:
  • Phone and internet expenses
  • Computer consumables and stationery
  • Decline in value of equipment (phones, computers etc.)

3. Shortcut method

• 80 cents per hour, this temporary method was originally only available between 1 March to 30 June 2020 but has now been extended to 30 September 2020
• This is available as long as you are working from home to fulfil your employment dues, not merely undertaking minimal tasks such as checking emails or making calls
• You are eligible if you incurred additional running expenses as a result of working from home
• Are not required to have a dedicated work area
• Will covers all of your work from home expenses, including:
  • Phone and internet expenses
  • Computer consumables e.g. stationery and ink
  • Cleaning expenses
  • The decline in value of equipment and furniture
  • Electricity and gas for heating, cooling and lighting
• A record of the number of hours worked from home must be kept in the form of a timesheet, roster or diary