SolvedNIM06320 | Class 1 NICs: Expenses and allowances: Travelling expenses: Employees who work at home
From HM Revenue & Customs · National Insurance Manual
General
Most employees who work at home do so because it is convenient to them, rather than because the job requires it. Only if an employee’s duties must be carried out at the home address can the home be regarded as a workplace. See EIM32170 for further guidance.
Where it is accepted that an employee’s home is a workplace, the cost of all travel between the home and a temporary workplace will be excluded from NICs in just the same way as such costs are excluded in respect of other employees.