Draft of a Telework Act

Since April 2021, there have been labor law, social security, and tax regulations governing working from home, meaning work performed in the employee’s own residence. In the future, similar regulations are intended to apply when employees perform telework not from their own residence, but from another location (e.g., a vacation destination, a café).

The federal government has presented a draft Telework Act, which is still pending parliamentary approval. The draft provides that, effective from January 1. 2025, employers and employees may enter into mutually agreed and written telework agreements.

The following telework locations can be agreed upon by mutual consent:

• The employee’s primary or secondary residence,

• The residence of a relative,

• Office spaces rented by the employee (e.g., coworking spaces),

• Other locations, such as cafés, parks, public swimming pools,

• Vacation destinations (e.g., hotels, holiday apartments).

In principle, the employer is obligated to provide the digital work equipment required for telework. However, this obligation may be waived by agreement if the employer makes an appropriate contribution toward the cost of the digital equipment provided by the employee.

For social security purposes (insurance coverage for work-related accidents), a distinction is made between telework in the narrow sense and telework in the broader sense:

• Telework in the narrow sense takes place at the employee’s primary or secondary residence. It may also be performed at the residence of a close relative or in coworking spaces, provided these locations are near the employee’s residence or the employer’s business premises. For telework in the narrow sense, accident insurance coverage applies both during the performance of work and on the way to these locations.

• Telework in the broader sense occurs at other locations (e.g., cafés, vacation destinations). In such cases, insurance coverage only applies to the actual performance of work, but not to commuting to and from the telework location.

For income tax purposes, beginning January 1, 2025, employers will be able to grant a tax-free telework allowance instead of the previous home office allowance. As before, this allowance will amount to a maximum of €3 per telework day, up to a limit of 100 days per year.

Quelle: © by ÖGSW- Klienten- und KollegenInfo, Stand 13.06.2024