Austria
Remote working/Home Office is generally permitted although an (written) agreement between employee and employer is required. The employer cannot unilaterally order remote working. If home office is agreed, the employer is obliged to provide the digital work equipment (laptop and, in principle, also cell phone including data connections). If the employer refuses to do so, the employee is entitled to reimbursement of costs. Furthermore, the employer must track (entire spent in the) home office days (this is due to tax benefits). In general, certain reservations should be included in the corresponding agreement, also with regard to termination as well as a general (preliminary) permission only for home office activities in the state of the company (Austria).
Home office abroad may "under certain circumstances" lead to a change in social security and taxation rights/the change in the tax status of the employees concerned. The relevant EU-regulations, bilateral agreements double taxation agreements, , consultation agreements, cross-border commuter regulations, etc. should therefore be observed in advance.
Cross-border remote work within the EU generally leads to a change of the competent state if a significant part of the professional activity is carried out in the home country and no other regulation applies. A "substantial part" is defined as 25% of the total activity, measured in terms of working hours and/or income. This would mean that if Austrian employees of a foreign employer work temporarily in an Austrian home office and are generally subject to social security contributions abroad, exceeding a scope of activity of 25% due to the home office activity can lead to the social security obligation generally being transferred to the country of residence/Austria.
However, several EU countries have also already signed an EU framework agreement that increases the scope (under certain circumstances) to up to 50% without a change in social security.
There are also social security agreements with third countries. Further also exemption agreements are also possible.
Special regulations (and reporting and documentation obligations) also apply to short-term assignments (secondments).
It should also be noted that Austrian labour law may apply when working in Austria; this also if only a subordinate activity is performed prom the home office here. At least for the particularly important rights of employees - so-called intervention standards.
Moreover, an employee's home office activity in Austria may, under certain conditions constitute a permanent establishment of a non-Austrian employer in Austria leading to an Austrian taxation right for that part of the employer's profit which is attributable to the Austrian permanent establishment.
Brazil
Remote work and hybrid work (part face-to-face and part remote) allowed.
China
Remote Working/Cross-Border Working, especially in regards to COVID-19 Normally, employers may at their own discretion make work-from-home arrangement, which, however, shall still be subject to normal salary payment. Nowadays there are no generally applicable pandemic control measures on the ground and work pattern resumes as before Covid-19. Compulsory work-from-home rules including salary payment may apply from time to time depending on local pandemic situations and policies.
Czech Republic
Remote work can only be carried out by written agreement with the employee. Oral or implied consent is therefore not sufficient. Unfortunately, even internal regulations clearly and unambiguously laying down rules for working from home or allowing employees to work from home as a benefit, for example once a month, are not sufficient. The obligation to have a written agreement with respect to remote work applies to both forms of work from home, i.e. to an employee who schedules his/her own working hours (usually IT employees, employees not working in teams, etc.) as well as to an employee who works remotely during working hours scheduled by his/her employer (required participation in online meetings, regular communication and interaction with supervisors or co-workers during standard working hours). An agreement on remote work may be part of the employment contract, expressed in the form of an addendum to the employment contract or concluded as a separate agreement.
The Labour Code does not stipulate any additional mandatory elements of a written agreement regarding remote work, but it is certainly a good idea to address at least the following areas in a written agreement or in an internal regulation:
· the remote work location (i.e., the address from which the employee will perform the remote work, possibly excluding working from abroad or multiple work locations such as home and cottage);
· rules for approval of remote work (the fact that a remote work agreement is in place does not necessarily mean that the employee freely chooses which days are “remote work” days);
· scheduling and logging of working time (i.e., whether the employee will schedule his/her own working time or whether the employer will schedule it, plus detail on the employee's involvement in logging own working time);
· occupational health and safety (the home workplace, or all home workplaces if there is more than one) must comply with occupational health and safety requirements;
· reimbursement of costs in connection with the performance of remote work (the following options are now available: (i) an express agreement that the employee is not entitled to reimbursement of costs or part thereof; (ii) an agreement or regulation in the internal regulations that reimbursement of costs will be paid at a flat rate to be determined by the Czech Ministry of Labour and Social Affairs by decree; or (iii) reimbursement of actual costs incurred if the remote work agreement says nothing in respect);
· the cancellability or non-cancellability of remote work agreement commitments (in general, it will be that the remote work agreement commitments may be terminated in writing for any reason or for no reason at all, with a 15-day notice period commencing on the date on which the notice is delivered to the other party (unless a different length of notice period has been agreed on for both parties). However, the employer and the employee may agree that remote work cannot be terminated.
· obligations to protect the employer's data (setting security rules so that data cannot leak or be accessed by third parties).
Generally, there is no entitlement to work from home. However, an agreement on remote work can be negotiated with all kinds of employees, including those with work activities agreements (DPP) or work performance agreements (DPČ). But should a pregnant employee, an employee caring for a child under the age of 9, or a dependent employee request that remote work be allowed, that employee has the right to a written justification if their request is denied.
England & Wales
As a result of Brexit, from 1 January 2021 the same immigration rules apply to non-European and European citizens coming to the UK to live, work and study. The only exception is for Irish citizens who are exempt from any immigration restrictions due to pre-existing Common Travel Area arrangements.
France
Employees may benefit from remote working based on a collective agreement, a charter or an individual agreement with the employee (employment contract) depending on the situation.
Germany
The Covid-19 pandemic has permanently changed the way of working. Since then, employers have been increasingly confronted with requests from employees to work remotely. There is (currently) no legal entitlement to home office/mobile work in Germany. The employer cannot unilaterally order remote working and employees may not start working from home on their own initiative. The employee therefore is only allowed to work from home or remotely if this is permitted either under the employment contract, a company agreement or subject to prior approval by the employer. It is important to observe various regulations when working remote, included but not limited to health and safety regulations, working time regulations as well as data protection and privacy regulations.
Moreover, an employee's home office activity in Germany may, under certain conditions (especially if it is not only temporarily, constitute a permanent establishment. This must be finally assessed by a tax advisor.
When the remote working is cross border related, the remote working activity may (even if it is undertaken in the EU, EEA or Switzerland) - under certain circumstances - lead to a change in the tax and social security status of the employees concerned. The relevant double taxation agreements, time limits and documents such as A1 certificate must be observed and/or obtained.
Hong Kong
Flexible work arrangements are encouraged by the Labour Department although there is no specific remote working visa in Hong Kong.
Hungary
Remote working (teleworking) is where the employee works at a place other than the employer’s facilities in some or all of the working time. The employer and the employee can agree on the means of teleworking, if there’s no such agreement, teleworking arrangements are based on the Labour Code. The employer can supervise the place of teleworking, but it may not bring unreasonable hardship on the employee. The employer shall provide all information to persons employed in teleworking
as is provided to other employees.
Ireland
Employers must ensure, so far as is reasonably practicable, the safety, health, and welfare at work of their employees. That responsibility rests with the employer whether or not that work is being done at the employers' premises or the employee's home. Employees are under a general statutory duty to take reasonable care to protect their own safety, health and welfare while working from home and that of any other person or people who may be affected by the work they are doing. Recently, the Government released the "Code of Practice on the Right to Disconnect". However, this is merely guidance and does not have any legal standing.
A number of additional considerations also arise for employers of a fully or partially remote workforce, such as taxation and data privacy.
Italy
Following the pandemic, remote working (without specific constraints in terms of place of work and working hours) is increasingly common in Italy. Pursuant to the law (Law No. 81/2017), smart working must be mandatorily regulated by an individual written agreement between the employer and the employee, regulating a number of aspects (eg: duration, employer’s disciplinary power, equipment, disconnection measures, etc.).
Netherlands
The current Dutch Flexible Working Act regulates the rights of employees with regard to working hours, working time and workplace. If an employee wants to change one of these things, (s)he can submit a request to the employer. This law only deals with the choice of work location to a limited extent.
Poland
Due to the Covid pandemic employers are authorised to unilaterally order their employees to work remotely if this is feasible for a given job position and individual. This rule is applicable for the whole period duration of the Covid-19 epidemiological threat or the epidemic period, and also for three months afterwards they are declared over. Another option is concluding an agreement on tele-working based on general rules. Teleworking is the work performed outside the employer’s premises on a regular basis. Employers may also introduce their own internal rules on occasional remote work. There is an upcoming amendment to the Polish Labour Code which will regulate remote work and liquidate telework. We expect it to be proceed in Q4 2021.
Portugal
Remote Working/Cross-Border Working, especially in regards to COVID-19 A new teleworking regime was introduced in the Portuguese Labour Code having entered into force on the January 1st, 2022. Under this new teleworking regime and following an international trend worldwide discussed, Portugal was among the first countries to rule the right to disconnect –– as the employer now has a duty to avoid contacting any employee during the rest period, except when due to force majeure. Special entry permits and working visas for foreign digital nomads have also entered into force in Portugal.
Singapore
The Workplace Safety and Health Act requires stakeholders to take reasonably practicable measures to ensure the safety and health of persons working from home.
Additionally, the Tripartite Standard on Flexible Work Arrangements encourages employers to continue offering Flexible Work Arrangements (FWAs) to employees, and to promote FWAs as a permanent feature of the workplace. A new set of Tripartite Guidelines on Flexible Work Arrangements will be introduced by 2024, requiring employers to consider such requests “fairly and properly”.
Slovakia
Remote working or work from home may be agreed between the employer and the employee. If working from home is regular, agreement in the employment contract is required. Currently, it is not possible for the employer to order the employee work from home. Similarly, the employee may not work from home without the agreement or consent of the employer. Such a regime is applicable only in case of health-related restrictions (in the past due to COVID-19). Working from home was legally possible even before the COVID-19 pandemic, however it is more widely used now.
Spain
Only work that is carried out remotely for
a minimum of 30% of the working time is regulated by the legal
framework. If so, the employee is given certain
rights such as entitlement to be reimbursed costs in
connection with remote working. Moreover, a work
at distance agreement has to be signed to regulate
a minimum mandatory content in such cases.
Remote working in Spain may not be imposed on
the employee, nor may it be compulsory for the
company to offer it. As a
general rule, remote working is voluntary for both
employer and employee. However, employees may
request remote working as a conciliation measure,
in which case the employer must negotiate or
communicate the productive and organizational
causes that prevent the provisions of services
remotely.
Cross-border employment among EU member
states is regulated according to EU legislation.
Furthermore, Spanish law will be applicable to
employees hired in Spain rendering services to
Spanish employers abroad, notwithstanding public
policy rules applicable in the countries where the
services are rendered
United Arab Emirates
Since the beginning of the Covid-19 pandemic, remote working in the UAE has become more common. Further, under the UAE Labour Law, new models of work have been introduced, including remote working.
The Ministry of Human Resources and Emiratisation has also issued certain guidelines on working from home, which both employers and employees in the UAE are recommended to follow.