Employers in different jurisdictions have responded and adapted in various ways to the new working practices initially set in motion by the COVID‑19 pandemic. When this Guide was first published in 2020, it remained unclear whether the pandemic’s impact on working patterns would be long‑lasting and how profoundly it would reshape the organisation of work.
Several years on, remote working has become an established and permanent feature of many business models. While employers and employees have largely adjusted to post‑pandemic working realities, legal and practical challenges continue to evolve. In particular, we are seeing a steady increase in requests for remote work from abroad – often referred to as ‘workations’ – which raise additional employment, tax, social security, immigration and compliance issues for employers.
This updated version of the Guide addresses these developments and reflects the growing complexity of remote and cross‑border working arrangements. It provides a comparative overview of how different jurisdictions regulate working from home, telework and remote work abroad, and highlights the key considerations employers should take into account when designing and implementing such arrangements.
The Guide is especially relevant for managers, HR professionals and executives with regional or international responsibilities. It is designed to support informed decision‑making by setting out the applicable legal frameworks in a clear and structured manner, while also drawing attention to areas where local advice may be required.
Questions covered by the Guide
This Guide answers the following questions on a jurisdiction‑by‑jurisdiction basis:
- Is there any legislation relating to working from home in your country?
- How can working from home be implemented in a company?
- Can an employer force an employee to work from home or to return to the office if they have been working from home?
- Can an employee force an employer to allow them to work remotely?
- Does an employer have to provide the employee with office equipment and supplies where remote working is agreed or required?
- Does a company have to reimburse an employee for expenses incurred in connection with remote working, and if so, which expenses?
- Does an employer have to grant an employee a specific allowance for working from home, and if so, under what conditions does an employer not have to pay such an allowance?
- For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective?
- Are there any other specific obligations for the employer?
- Does an employee need to be insured to work from home?
- Is an employee who works from home protected by legislation for work‑related accidents and illnesses?
- Is an employer permitted to offset or take into account employee cost savings resulting from remote working when determining remuneration or allowances?
- Are there any other specific obligations on the employee?
- Have there been any legislative changes, or updates to immigration rules, designed to encourage short‑term remote working in your country?
- What is meant by remote work abroad and do national regulations exist in this regard?
- Which labour law provisions are applicable during remote work abroad?
- Do employees remain in the previous social security system during remote work abroad?
- What applies in terms of tax law to short‑term remote work abroad, especially after or before a holiday?
- What needs to be considered in terms of residence law?
Should you need more support or a legal advisor to help you define and implement remote work in your company, feel free to reach out to us at employment@cmslegal.com
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