Portable electronic devices for employers

Employees could buy or rent a tablet to stay connected when working from home, attending client premises or providing on-call support.

Along with a laptop, employees could salary package costs included with its purchase or in a rental plan – like software and extended warranty – as well as essential peripherals like a mouse and cables.

A phone handset can be salary packaged, as well as ongoing call and plan costs and accessories like a charger, additional batteries, and a car kit.

Wireless headphones used mainly for work – whether virtual meetings or working with audio – could be paid from pre-tax income. To be eligible, headphones must have their own, separate power source (like a charging case) and must function without needing to be plugged in.