If you have home based employees working for you:

• full time from home or
• they work part time in the office and part time at home,

then you can pay them up to €3.20 per day, completely tax free.

This is to compensate them on using their and electricity and heat to run the office situation from their homes. It saves you money too (Rates, Electricity, insurance, Canteen costs, water costs, heating costs, wifi costs, maybe even equipment costs….)