We are pleased to inform you that on 17 December 2021 the new regulations were adopted regarding the teleworking – home office – labour law and the related occupational safety and health and tax rules.
The good news is that the final regulation repeated without any change the rules was introduced on 3 July 2021 in the Decree No. 487/2020 of 11 November 2020 (“Summer Rules”). At that time, it was uncertain if the Summer Rules would survive the end of the state of emergency.
Just remind you, the Summer Decree extended the definition of teleworking to the employees who work from their home in 2/3rd or more of their annual working hours and perform their works via IT system.
In addition, the employers might apply different occupational safety and health rules regarding such remote workers, as the employer was obliged to inform the employee about the safety requirements, and the employees were liable for selecting a working pace that is compliant with the requirements disclosed by the employer.
The employers may provide their employees with tax-free allowances for teleworking up to 10% of the monthly minimum wage.
The new rules incorporate all the transitional provisions of the Summer Rules on teleworking into the relevant Acts concerned Act I of 2012 on the Labour Code, Act XCIII of 1993 on Labour Protection, Act CXVII of 1995 on Personal Income Tax), and become part of the legal system and will remain with us in the long term.
The new legislation is particularly important as it mitigates the uncertainty whether the employment contracts already amended and made compliant with the Summer Decree should be amended again once the state of emergency situation has ceased to exist and another rules would be introduced.
The good news for those who have already implemented the teleworking Summer Rules and amended the employment contract accordingly, there is nothing to be done neither now nor when the new regulations enter into force.
For those who have not yet taken advantage of the possibility offered by the Summer Rules, we recommend using the time for implementing the rules until the new statutory rules enters into force the at the end of the emergency, which is unknown future date.
Should you have any questions regarding the above, feel free to contact us.