Telearbeit statt Homeoffice

In dieser Folge des Arbeitsrecht-Podcasts besprechen Isabel Firneis und Anna Schwamberger das neue Telearbeitsgesetz, das die bisherigen Homeoffice-Regelungen, die sich primär auf Arbeitsleistungen in der eigenen Wohnung beschränkten, auf ortsungebundene Telearbeit erweitert.

Arbeitgeber und Arbeitnehmer können nun theoretisch eine „Arbeit von überall“ vereinbaren. Doch was bedeutet dies konkret für die Praxis? Welche Punkte sollten Arbeitgeber im Hinblick auf die Gesetzesnovelle besonders beachten? Und welche wesentlichen Änderungen, beispielsweise im Unfallversicherungsschutz, ergeben sich?

Antworten auf diese und weitere Fragen finden Sie in unserer aktuellen Folge.

Haben Sie Fragen zu dieser Episode oder generell zu unserem Arbeitsrecht-Podcast? Wir laden Sie herzlich ein, uns unter arbeitsrecht@wolftheiss.com zu kontaktieren.

Telework instead of home office

Episode Summary

In this episode of the Arbeitsrecht podcast, Isabel Firneis and Anna Schwamberger discuss the new Teleworking Act, which extends the previous home office regulations from being primarily limited to working from home, to allowing telework from any location. Employers and employees can now theoretically agree to “work from anywhere”. What do employers in particular need to bear in mind as a result of the amended law and what important changes will there be to accident insurance coverage?

Introducing telework

Due to the amended legal regulations, telework can now be carried out from anywhere and is no longer restricted to the employee’s own home or the home of a close relative, etc. The definition of telework in § 2h Arbeitsvertragsrechts-Anpassungsgesetz (AVRAG) – in comparison to home office – has thus grown in terms of applicable locations, to include co-working spaces, coffee houses, parks and so on. However, the prerequisite for telework is still a corresponding agreement with the employer. 

Right to telework?

Although the range of acceptable locations from which to work, outside of employers’ premises, is now broader, there is still no automatic legal entitlement for an employee to work from these locations. Teleworking arrangements still require mutual agreement between employers and employees.

While the change in law does not automatically require a change of existing home office agreements, changes might be necessary if, for example, additional teleworking locations are to be agreed upon (such as co-working spaces, certain public locations, etc.). 

Accident insurance considerations

Accident insurance rules have also been updated to address new teleworking locations. Some teleworking locations, such as employees’ homes, a relative’s home or a co-working space near their residence or workplace, qualify for commuting protection under statutory accident insurance. However, teleworking in other places, such as work performed in coffee houses or public areas, does not qualify for the same commuting protection. This distinction can potentially lead to delimitation issues.

Tax implications and Cross-Border Work
Tax regulations have been adapted to reflect teleworking terminology. Employers may provide a teleworking allowance of up to €3 per day for 100 days annually, free of tax and social security contributions. However, payroll records must accurately document teleworking days for the allowance to apply.

Working from another country

There are no specific new regulations regarding cross-border telework, which means that every individual case needs to be assessed in light of employment law, social security coverage and tax implications. Reference is made to the multilateral Framework Agreement applicable since 1 July 2023, which brought certain simplifications regarding social security coverage for employees working in two countries that have signed the Framework Agreement.

Data protection

Data protection is another critical area, especially when working in public spaces where sensitive information could be exposed. Employers should include clauses to ensure the confidentiality of company data.

Reimbursement of costs

There are no major changes in reimbursement obligations for teleworking. However, there is already precedent with regard to disputes over the reimbursement of costs for digital work equipment, utilities and rental costs. Unfortunately, the amended teleworking regulations do not provide further clarity in this context.