Your employer can pay you any amount that he wants, for any reason. But what you should know is that the reimbursement for your home office expenses is additional taxable income, the same as if your employer gave you a bonus. It will be included in the gross wages on your W-2 and on your tax return. You cannot claim a tax deduction for your home office expenses. Under the new tax law, for 2018 through 2025 there is no deduction for employee business expenses of any kind.
