CMS Expert Guide to remote working

Employers in different countries have responded and adapted in various ways to the new working practices set in motion by the pandemic. When this Guide was first published in 2020, it was still unclear whether the pandemic's effects would be long-lasting and what the long-term impact would be. We have adjusted to living and working with COVID-19, and our approaches to work and business continue to evolve. The push for employers to embrace remote work remains strong. We are currently witnessing an increase in 'workation' – requests for remote work from abroad that bring additional tax and legal complexities. The May 2024 update of the Guide addresses these emerging issues.

This Guide is especially valuable for managers and executives who have regional or international HR responsibilities. It provides essential information about the legislation and regulations governing remote work, helping you streamline your decision-making process and stay ahead in the ever-evolving world of remote work.

Here are the questions covered by the Guide:

• Is there any legislation relating to working from home in your country?
• How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)?
• Can an employer force an employee to work from home?
• Can an employee force an employer to allow them to work remotely?
• Does an employer have to provide the employee with office equipment and supplies for remote working?
• Does a company have to reimburse an employee for expenses incurred while working from home?
• Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?   
• For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective?
• Are there any other specific obligations for the employer?
• Does an employee need to be insured to work from home?
• Is an employee who works from home protected by legislation for work-related accidents and illnesses?
• Is an employer permitted to charge its employees ‘reimbursement for working from home’ for costs saved? (Saved expenses could include the employee’s reduced costs for transportation, petrol, lunches in restaurants and dry-cleaning charges for office attire)
• Are there any other specific obligations on the employee?
• Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)?
• What is meant by remote work abroad and do national regulations exist in this regard?
• Which labour law provisions are applicable during remote work abroad?
• Do employees remain in the previous social security system during remote work abroad?
• What applies in terms of tax law to short-term remote work abroad, especially after or before a holiday?
• What needs to be considered in terms of residence law?

Should you need more support or a legal advisor to help you define and implement remote work in your company, feel free to reach out to us at employment@cmslegal.com