Changes in rules on remote working during the emergency situation

After the amendments, the rules on remote work remain more favourable than the labour law provisions applicable outside the emergency period, but they are stricter than the November rules and closer to the rules in the Labour Code.

Labour law provisions

In contrast to the previous regulation, remote working must be agreed in an employment contract, and from now on remote working cannot be unilaterally ordered by the employer.

The amendment stipulates that in the case of remote working, the employee works part or all of the working time at a place separate from the employer's premises.

Unless otherwise agreed, in cases of teleworking

a) the employer's right to give instructions covers the definition of the tasks to be performed by the employee,

(b) the employer exercises his right of control at a distance by means of a computer device,

(c) the employee works on the employer's premises for no more than one third of the working days in the reference year, and

(d) the employer ensures that the employee has access to its premises and has contact with other employees.

Work safety provisions

After the amendment, remote working may also be carried out by the employee's own devices, on the basis of an agreement with the employer. In this case, the employer must ensure that the device is safe.

The employer must inform the employee of the possibilities of consulting the occupational safety, the responsible persons and their contact details.

For workers who perform their work using computer equipment, the employer must inform the worker of the rules on safe working conditions which are not hazardous to health and which are necessary for the performance of the work. Employees must choose their place of work accordingly, and the employer may monitor compliance with the health and safety rules by means of a computerised device.

In the case of remote work not carried out by computer equipment, the parties must agree in writing on the place where the remote work will be carried out. Only a place that has been checked beforehand by the employer from an occupational safety and health point of view may be used for remote working. The worker may not change this location without the employer's consent, and the employer must regularly check that the conditions are suitable and that the worker is complying with the rules that apply to him. In addition, the employer may enter the premises of the remote working site for the purposes of risk assessment, accident investigation and monitoring of working conditions and the place of work may also be inspected by the labour safety authority.

Accounting of expenses

During the emergency situation, in the case of remote work included in the employment contract, the amount paid as compensation for expenses in connection with the remote work, without any justification, is considered as deductible as expenses, the amount of which is determined in advance by the parties, but not more than 10% of the minimum wage (HUF 16 740) per month. This year, due to the delayed minimum wage negotiations, the minimum wage applicable on 1 February 2021 should be used.