Draft amendment to the Labour Code for the “Home Office”

Currently, the amendment to the Labour Code is to introduce, among other things, the regulation of telework, so-called “Home office”. The performance of remote work will be possible on the basis of a written agreement between the employee and the employer. If an employee requests telework and the employer decides not to comply, the employer must justify its decision in writing. However, they will be obliged to comply with the request (unless serious operational reasons or the nature of the work prevent it) if the employee requesting telework is:

• an employee caring for a child under the age of 15,
• a pregnant employee or
• a worker who is predominantly a long-term carer of a dependent in stage II, III or IV.

The teleworking agreement can be terminated by either party for any reason (or no reason). However, in the case of the above employees, the agreement can only be terminated for serious operational reasons.

The telework agreement will need to include:

• the place or places of teleworking and the period for which it is concluded
• the scope of the telework and the working time schedule
• the method of communication and assignment of work
• the method of reimbursement of costs incurred by the employee
• the method of ensuring and controlling OSH

The employer will also be able to arrange telework, but only on the basis of a public authority decision under another law (e.g., Public Health Protection Act, Crisis Act) and only for the time strictly necessary.

In this context, the employer will be obliged to cover the employee’s costs for electricity, water, heat, etc. The compensation will be set at a flat rate for each hour of teleworking. Currently, the proposed lump sum is CZK 2.80 per hour, the amount of which may be changed on 1 January of each year or exceptionally depending on the inflation rate. The lump sum will be exempt from income tax, health insurance and social security contributions on the employee’s side, and will be a tax-deductible expense on the employer’s side.

During teleworking, the employer must ensure that the employee is not denied contact with other employees.

Our payroll accounting can help you with the application of the changes to the Labour Code for home office.