Teleworking: an overview

The distinction between teleworker and telecommuter is important for many practical reasons not least those of tax and national insurance. A teleworker will typically work from home using their own equipment and they are responsible for their own health and safety. They pay schedule D tax. Some teleworkers may work from a separate office near their home or rent space in a telecentre. In the case of office using teleworkers the important thing about telematics is the way it allows access to clients rather than the way it reduces office home travel; although typically the distance will be short. A telecommuter may work from home for some or all of the week; they may also use a telecentre or telecentres. They are taxed under PAYE and the employer is liable for National Insurance Contributions. The employer has a responsibility for health and safety at the telecommuter´s workplace(s) although what precisely these responsibilities are is not yet clear for lack of relevant case law. Given these definitions the paper investigates the value of projections of future use of teleworking and discusses teleworking as an example of an innovation within the framework of sociotechnical systems theory