Published on 25 September 2024
The Austrian parliament has adopted new legislation on remote work that will enter into force on 1 January 2025.
Previously, section 2h of the Employment Contract Law Adaptation Act (AVRAG) only set out rules for work from home. Remote work outside the home was not covered by explicit legal regulations.
The new Remote Work Act now replaces “work from home” with “remote work”. As from 1 January 2025, the legal regulations will cover work regularly performed “using the necessary information and communications technologies” not only from home, but also “from any other place not belonging to the employer”. This means that in addition to working from your home or the home of a close relative, the law will cover working from coworking spaces or any other place you choose, such as internet cafés, hotel rooms or holiday homes, from 1 January 2025.
Remote work agreements required
Just like work from home at present, remote work will require agreements between employers and employees. These may specify not only the option of remote work, but also the actual places where it can be performed. For purposes of evidence, we recommend putting such agreements in writing. Employers can also conclude works agreements with their works councils to define the framework conditions for remote work.
There is no right to remote work, nor is there a duty to work remotely. Neither party can unilaterally expand an existing work-from-home agreement to include remote work; instead, the parties must conclude a new agreement.
Cost reimbursement and flat-rate compensation
The current rules on reimbursement of expenses and flat-rate compensation for work from home will extend to remote work as well. This means that employers either have to provide all digital equipment (including internet) necessary for remote work, or conclude agreements with employees who provide their own digital equipment to adequately reimburse them for the expenses incurred. Such reimbursement may be flat-rate compensation, as is currently the case for work from home.
The tax-free flat-rate compensation for work from home, included in the Income Tax Act of 1988, will be replaced with flat-rate compensation for remote work. The amount will remain unchanged at up to 3 euros per full day of remote work and can be claimed for a maximum of 100 days per calendar year.
Payslip and wage statements must show the days worked remotely and the flat-rate compensation paid, just like for days worked from home.
Many collective bargaining agreements currently also include rules on remote work. It remains to be seen if they will be amended to reflect the new legislation.
Changes in accident insurance cover
Regarding workplace accidents, remote work in the narrow sense will be distinguished from remote work in the broad sense in future, in accordance with section 175(1a) and (1b) of the Social Security Act (ASVG), as well as section 90(1a) of the Public Servants' Sickness and Accident Insurance Act (B-KUVG). Remote work in the narrow sense may be performed from the home where the worker has their principal or secondary residence (work from home). It may also be performed from the home of a close relative or from a coworking space, but only if these are located
- close to the worker’s home or place of work, or
- at a distance similar to the usual commute to work.
Remote work in the broad sense is work performed from a place the worker has freely chosen. The distinction is critical for accident insurance cover while commuting, in particular to determine if an accident on the way to or from work counts as a workplace accident. Such accidents are covered only for remote work in the narrow sense. In case of remote work in the broad sense, workers are only covered by workplace accident insurance at the place where they perform the work, but not during the commute (e.g. on the way to a holiday home).
