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  • Travel expenses 2 days/week - commute hybrid employee

    An employee's contract states its place of work is Remote (employee's home address). There is no reference to hybrid working on the contract, but the employee must work 2 days per week in the company's office to attend face-to-face meetings. The employee incurs in expenses to commute to the office, which the company does not pay. The expectation is that this working arrangement will last indefinitely. The employee working hours are 40 per week, 5 days a week and 8 hours per day. Is the employee entitled to tax relief for these trips?