Remote Working Legislation, Laws & Regulations in France

Laws, regulations and legal information related to working from home and remote work

  1. Is there any legislation relating to working from home in your country?
  2. How can working from home be implemented in a company, (e.g. through collective bargaining agreements, unilateral decision, or employment contracts)?
  3. Can an employer force an employee to work from home?
  4. Can an employee force an employer to allow him to work remotely?
  5. Does an employer have to provide the employee with office equipment and supplies for remote work?
  6. Does a company have to reimburse an employee for expenses while working from home?
  7. Does an employer have to grant an employee a specific work-from-home allowance? If so, under what conditions can an employer not pay such an allowance?
  8. Is an employer responsible for ensuring proper working conditions from a health and safety perspective for employees who are working remotely?
  9. Are there any other specific obligations for the employer?
  10. Does an employee need to be insured to work from home?
  11. Is an employee working from home protected by legislation for work-related accidents and illnesses?
  12. Is an employer permitted to charge its employees a “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).
  13. Are there any other specific obligations on the employee?
  14. 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)?
  15. What is meant by remote work abroad and do national regulations exist in this regard?
  16. Which labour law provisions are applicable during remote work abroad?
  17. Do employees remain in the previous social security system during remote work abroad?
  18. What applies in terms of tax law to short-term remote work abroad, especially after or before a holiday?
  19. What needs to be considered in terms of residence law?
  20. Any other comments?

1. Is there any legislation relating to working from home in your country?

Yes. Since 2017, work from home is regulated by the Labour Code (Articles 1222-9 et seq.).  

Furthermore, we also refer to case law and to national muti-industry agreements from 2005 and 2020 (so-called ANI agreements) to resolve practical questions. The collective bargaining agreement applicable to the industry sector of the company may also provide for specific provisions. 

2. How can working from home be implemented in a company, (e.g. through collective bargaining agreements, unilateral decision, or employment contracts)?

Work from home is flexible. It can be implemented by a company-level agreement concluded with trade unions or by a policy unilaterally issued by the employers and subject to the opinion of the works council (if any). 

In the absence of a company agreement or policy, it is also possible to conclude an individual agreement with the concerned employee. This agreement can be formalized by any means.

However, in any case, it is highly recommended to set terms and conditions in writing to clearly define the parties' obligations. This is confirmed by the ANI agreement of 2020, which specifies that this represents a vehicle to establish the proof of the agreement of the parties and to inform the employee of the conditions of implementation of the WFH (modalities of report and liaison with the company, workload, work equipment, insurance, expenses, etc).

3. Can an employer force an employee to work from home?

In principle, work from home must be done on a voluntary basis. Therefore, the employer cannot terminate the employment contract if the employee refuses to work from home. 

However, in case of exceptional circumstances, such as a pandemic, work from home can be imposed as a necessary measure for the continuity of business and the protection of employees' health and safety (Article L. 1222-11 of the Labour Code). 

4. Can an employee force an employer to allow him to work remotely?

No, the employer must accept the request of the employee to work from home. Work from home is based on a principle of double voluntariness (except in the exceptional circumstances mentioned above) so that no party can impose work from home on the other.

However, WFH has become a right since 2017. As a result, when an employee asks to work from home, the employer's refusal must be justified by objective grounds (Article L. 1222-9 of the Labour Code): technical impossibility, disorganisation of business, etc. 

5. Does an employer have to provide the employee with office equipment and supplies for remote work?

Work equipment may be the property of the employee or be made available by the company. 

However, when work from home is imposed by the employer, it must provide the employee with the necessary tools.

6. Does a company have to reimburse an employee for expenses while working from home?

In its Q/A issued during Covid-19 lockdown, the Government provided that:

  1. The employer is only responsible for the costs incurred by the employee while he/she works from home if the company agreement or the policy provides for this obligation. 
  2. The employee's usual catering rights are maintained (e.g. the lunch meal).

However, in our opinion, this position might be challenged because according to the 2005 national agreement and case law the employer must reimburse the employee with any and all expenses incurred during WFH (Supreme Court, 25 February 1998, n°95-44.096).

This is confirmed by the ANI agreement of 2020, which states that: "The principle that expenses incurred by an employee for the performance of his employment contract must be borne by the employer applies to all work situations. As such, it is the responsibility of the company to cover the expenses incurred by the employee for the needs of his professional activity and in the interest of the company, after validation by the employer”.

In any case, the expenses can be reimbursed upon presentation of receipts or as a lump-sum to the employee, within a limit of €.10,40 per month for an employee working from home once a week and then up to €.52  per month (and in case of a fixed allowance per day: 2.60 € per day of remote work, up to 57.20 € per month).

7. Does an employer have to grant an employee a specific work-from-home allowance? If so, under what conditions can an employer not pay such an allowance?

Case law considers that the employee must benefit from an "occupancy allowance" when the company does not have premises where the employee can work and therefore the employee is de facto obliged to work from home (Supreme Court, 8 November 2017, n°12-19.667). 

This WFH allowance should be limited to this specific situation. When WFH is optional and voluntary (as it is in most cases), this extra indemnity is not due. (Only reimbursement of expenses is due).

8. Is an employer responsible for ensuring proper working conditions from a health and safety perspective for employees who are working remotely?

The employer is also subject to a duty of care regarding the employee's  health and safety while working from home. 

In this context, the employer must ensure that the employee's home workspace and equipment are appropriate to safely perform all duties. 

Furthermore, the employer must prevent employee isolation, control workloads and ensure a balance between the worker's private and professional lives (Articles 6 and 9 of the 2005 ANI). 

To do so, the Labour Code notably provides for the obligations (i) to meet at least once a year to discuss the workload and working conditions and (ii) to set down the times of day when the employee can be contacted (Article L. 1222-10). 

9. Are there any other specific obligations for the employer?

The employee working from home has the same rights as an employee working in the company's premises, notably in terms of collective rights.

10. Does an employee need to be insured to work from home?

Yes, the employee must be covered by insurance for his/her professional activity, as well as for the material and equipment made available by the company.

Yes, the employee benefits from the specific regulation applicable to work-related accidents and illnesses (Article L. 1222-9 of the Labour) if an accident occur while working from home.

12. Is an employer permitted to charge its employees a “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).

No.

13. Are there any other specific obligations on the employee?

N/A

14. 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)?

No, there have not been any legislative changes recently; however, we remain vigilant and continue to closely monitor developments in this area.

15. What is meant by remote work abroad and do national regulations exist in this regard?

Under French law, remote work is defined as "any form of work organisation in which work that could also have been performed on the employer's premises is carried out by an employee away from these premises on a voluntary basis, using information and communication technologies" (article L1222-9 of the French Labour Code).

Remote work is regulated by the Labour Code (Articles 1222-9 et seq.).  Furthermore, we also refer to case-law and the national muti-industry ANI agreements from 2005 and 2020 to resolve practical questions. The collective bargaining agreement applicable to the industry sector of the company may also provide for specific provisions.

However, remote work abroad as such is neither defined nor covered by French law.

16. Which labour law provisions are applicable during remote work abroad?

International law determines the labour law provisions that apply to French employees doing remote work abroad for their French employer. In general, there are two possibilities:

  1. A choice of (labour) law: if the employer and employee chose French law, French law will continue to apply during remote work abroad with the proviso that the law chosen by the parties may be set aside by the judge in favour of legal provisions of public order of the law, which would apply in the absence of choice.
  2. No choice of (labour) law: in the absence of a law chosen by the parties, the law of the country in which the employee habitually carries out the work in performance of the employment agreement applies. Since remote work abroad is of a temporary nature, French law may remain applicable during remote work abroad. However, in case the employee wishes to work abroad on a more structural basis, it should be confirmed whether the applicable (labour) law may change.

17. Do employees remain in the previous social security system during remote work abroad?

The general rule is that employees are subject to social security in the working state (principle of territoriality and single applicable legislation).  This means that an employee is subject to the social security laws of the working state (unless specific conditions for situations of secondment to a working state are satisfied).

However, in case of remote work abroad, specific rules apply:

  1. Outside the EU, the applicable social security system will be determined by the social security treaties concluded with the countries.
  2. Within the EU: it should be noted that France has signed the European framework agreement, which came into force on 1 July 2023, stipulating that cross-border remote workers can remain on the social security scheme of the state in which their company is located, as long as they spend less than 50% of their working time in their state of residence. However, this agreement only applies to cross-border employees whose place of residence is in France, and whose employer or company has its registered office or place of business in another EU member state, provided that the member state is also a signatory.

    For other workers, the duration of remote work will determine the applicable social security system. If remote work is permanent, the employee must be affiliated with the social security scheme of the state in which he is working, on the basis of the territory principle. If remote work is occasional, EU regulations are not specific, but it is generally considered that the employee remains affiliated with the state in which in he was previously affiliated, as is the case for secondment.

18. What applies in terms of tax law to short-term remote work abroad, especially after or before a holiday?

From a French domestic point of view, an employee who is resident in France remains taxable in France even if he spends part of his time working abroad. Domestic French law provides for tax incentives for workers sent on missions abroad by their employer. The tax treaties signed by France provides rules for workers performing part of their work abroad. Depending on the circumstances (e.g. location of the employer, numbers of days spent abroad), taxation may be made either to France or the destination country.

19. What needs to be considered in terms of residence law?

What needs to be considered in terms of residence law? CMS France: the main point to be considered is that French tax residence is determined by four criteria. The criteria are the location of the family home (and if no family home is determined, the place of primary residence), the place where the main professional activity is exercised, and the centre of economic interests. The executives of a French company may, in certain circumstances, be deemed French residents. The scope of these criteria is broad, but France has signed numerous tax treaties and most of them follow OECD tie-breaker rules. In short, working abroad a couple of weeks or months per year would hardly lead to a change in the worker’s tax residence.

20. Any other comments?

A national muti-industry agreement (ANI) was adopted on November 26, 2020. It is essentially non-binding and does not provide for any new obligations for companies. It contains provisions on regular work from home and in case of exceptional circumstances.

In a press release, the Ministry of Labor indicates that the ANI allows "completing and clarifying the applicable rules, both regarding regular remote work and in times of crisis". It also states that: "This text will make it possible to encourage the dynamics of branch and company negotiations on work from home, by giving a clear framework on the modalities of its implementation and on the way to negotiate on this subject in companies and in the professional branches”.

Among other points, it should be noted that the ANI considers new issues not previously addressed by the 2005 ANI and the Labour Code, such as adapting managerial practices to work from home, upskilling managers, maintaining social links, preventing isolation, taking into account particular situations such as family carers or employees in fragile situations, etc.

In addition, one chapter is entirely devoted to the implementation of work from home in exceptional situations such as a pandemic, with anticipation measures for the continuity of activity, the possible consultation of the Works Council afterwards, the information of employees, the material organization...

It should be noted that this ANI agreement has been mandatory for all employers and all employees since 2021.