Remote Working Legislation, Laws & Regulations in Slovakia

Laws, regulations and legal information related to working from home and remote work

  1. Is there any legislation relating to working from home in your country?
  2. How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)?
  3. Can an employer force an employee to work from home?
  4. Can an employee force an employer to allow them to work remotely?
  5. Does an employer have to provide the employee with office equipment and supplies for remote work?
  6. Does a company have to reimburse an employee for expenses incurred while working from home?
  7. Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?    
  8. For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective?
  9. Are there any other specific obligations for the employer?
  10. Does an employee need to be insured to work from home?
  11. Is an employee who works from home protected by legislation for work-related accidents and illnesses?
  12. Is an employer permitted to charge its employees a “reimbursement for working from home” for costs saved? (Saved expenses could include the employee’s reduced costs for transportation, petrol, lunches in restaurants and dry-cleaning charges for office attire)
  13. Are there any other specific obligations on the employee?
  14.  Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)?
  15. Any other comments?

1. Is there any legislation relating to working from home in your country?

Act No. 311/2001 Coll., the Labour Code, sets down basic rules concerning remote-working models; with the latest changes to the respective articles effective from 1 March 2021.

The Slovak Labour Code specifically regulates “domestic work” and “telework” as special working-place arrangements with an agreed upon place of work outside the employer’s workplace. The location can be either an employee’s home or somewhere, but this must be agreed in the employment contract. The difference between the two forms of work is in the use of equipment – teleworking employees work through information technology. Domestic work and telework enjoy a special legal regime, particularly in regard to work-time scheduling and payment for overtime work, wage benefits for night work and for work on holidays, etc.

The Slovakian term “home office” is not recognized as a legal definition. However, the Labour Code stipulates that occasional or extraordinary work from home performed with the consent of the employer is possible, provided that the type of work can be performed from home.. Part of the rights and obligations set for employees performing domestic work or telework apply to “home office” as well (please see the response to question 13 below).

2. How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)?

Remote working models are subject to an agreement between employer and employee.

Domestic work and telework can be implemented with an employment contract or later through a written amendment to the employment contract, which identifies the employee’s home or a place other than the employer’s workplace as the place of work. The agreed offsite place of work is binding for both the employer and the employee. Neither party may change it unilaterally. It may also be agreed in the employment contract that the domestic work or telework will be carried out in whole or in part at a place designated by the employee, if nature of the work so permits.

“Home office” is the occasional performance of work from a place, which differs from the place of work agreed upon in the employment contract. This work requires the unilateral approval of the employer or an agreement between the employer and the employee, which does not have to be in writing. Home office should be occasional or performed under specific circumstances and only when the type of work agreed upon in the employment contract can be performed remotely. Prior to the onset of the pandemic, home office was often offered to employees as a benefit and usually regulated in the employer’s internal regulations.

3. Can an employer force an employee to work from home?

Generally, an employer cannot oblige an employee to work from home without reaching an agreement with the employee. Measures introduced in response to the COVID 19 pandemic temporarily allowed employers to unilaterally order an employee to work from home provided that it was possible to perform the agreed type of work remotely.

4. Can an employee force an employer to allow them to work remotely?

No, it is not possible for the employee to demand to work remotely. An agreement between the parties is required.

5. Does an employer have to provide the employee with office equipment and supplies for remote work?

The Labour Code explicitly stipulates that the employer must provide technical equipment and software if the teleworker does not use their own equipment. In other cases of remote working, the general rules of the Slovak Labour Code regulating onsite work apply.

6. Does a company have to reimburse an employee for expenses incurred while working from home?

According to the Labour Code, if an employee, when performing work, uses their own equipment with the consent of the employer, the employer must reimburse them for related costs under conditions agreed upon in the employment agreement or the collective-bargaining agreement. Many practical questions may arise regarding the manner and extent of reimbursement of employee costs related to remote working (e.g. for internet, electricity). Bearing in mind that individual circumstances can vary, we recommend that the parties conclude an agreement on the details for the reimbursement of costs in the employment contract or collective agreement. It is also recommended that the parties consult with tax advisors about the arrangements.

7. Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?    

The Slovak Labour Code does not recognise the payment of a specific allowance for working from home.

8. For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective?

Yes. Employers are responsible for the health and safety of their employees regardless of their place of work. The Labour Code does not provide for any exceptions. Technical equipment provided by employers must fulfil all mandatory health and safety requirements. For example, the Labour Inspectorate recommends providing remote workers with an appropriate-sized monitor, keyboard and mouse since a laptop is not suitable for full-time work.

9. Are there any other specific obligations for the employer?

The Labour Code specifically stipulates that in case of domestic work or telework the employer must take appropriate measures, in particular:

  1. provide, install and regularly maintain technical equipment and software necessary for the performance of the work, except in cases where the employee performing the work uses in agreement with the employer, their own hardware and software,
  2. ensure the protection of data processed and used in teleworking, in particular regarding software,
  3. reimburse proven increased employee’s expenses linked to the use of their own tools, equipment and items necessary for the performance of domestic work or telework,
  4. inform the employee of any restrictions on the use of technical equipment and software, as well as of the consequences in the event of a breach of those restrictions,
  5. prevent the isolation of the employee performing domestic work or telework from other employees and allow them access to the employer's workplace, if possible, for the purpose of meeting other employees,
  6. allow employees performing domestic work or telework access to further training in the same way as a comparable employee with a workstation at the employer's site.

10. Does an employee need to be insured to work from home?

Employees working remotely must be insured in the same way as any other employee. There is no specific insurance for remote workers.

Yes. An employee working remotely enjoys the same protection for work-related accidents and illnesses as any other employee. The Labour Code does not provide for exceptions.

12. Is an employer permitted to charge its employees a “reimbursement for working from home” for costs saved? (Saved expenses could include the employee’s reduced costs for transportation, petrol, lunches in restaurants and dry-cleaning charges for office attire)

No. This is not possible.

13. Are there any other specific obligations on the employee?

Employees performing domestic work or telework are responsible for scheduling their working hours, if agreed upon with the employer that the employee will schedule their own weekly working hours or if the work will be performed under a flexible working schedule.  

An employee performing domestic work or telework must immediately inform the employer of technical problems related to the malfunctioning of the technical equipment and software, malfunctioning of the internet connection or other similar causes that prevent them from optimally performing their duties.

An employee performing domestic work or telework has the right to be “disconnected” (not to be using the working tools aimed for the performance of work) during the daily and weekly rest periods, during the period of leave/vacation and public holidays.

An employee performing domestic work or telework may not be disadvantaged in comparison to a comparable employee with a workstation at the employer’s workplace.

The above specific rights and obligations apply to employees in the “home office” mode as well.

It is however recommended that employers adopt internal regulations specifying rules for home office and remote working, particularly in regard to health and safety in the workplace, prevention of accidents, stress, data protection, employee availability and the responsiveness of employees (or ways in which an employee’s work performance can be monitored, such as by submitting regular reports).

14. Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)?

No, there have been no changes to the immigration rules regarding the short-term remote working.

Third-country nationals (countries outside of EU) who have been granted a residence permit for the purpose of employment can be employed in Slovakia under a standard employment contract. The rules for domestic work or telework apply to such employees as well; however, the place of work has to be on the territory of the Slovak republic since the purpose of the permit is to reside temporarily in the country with the address of stay registered with the foreign police. Short-term “home office” abroad for third country nationals with residence permit in Slovakia is possible based on an agreement with their Slovak employer. However, the rules set out in the Law on Residence of Foreigners have to be taken into consideration, according to which residence permit will be cancelled if a foreign national does not stay on the territory of the Slovak Republic for more than half of the time of the granted temporary stay in a calendar year. This rule does not apply to third country nationals performing mobility in another EU member state.

15. Any other comments?

Inspection of the employee’s workplace: The Labour Inspectorate can inspect all premises where domestic employees perform work. At the same time, the right to privacy is guaranteed by law. Hence, inspection of an employee's home may be problematic if the employee does not grant consent.

Data protection: Remote working is related to an increased risk of cyberattacks, leakage of data and fraud against employees. Data protection authorities in certain EU countries have already questioned the security of data transfers when using video-calling software operated by service providers outside the EU. Employers should adopt technical measures that ensure data protection and update their internal policies on data protection and compliance to reflect the new situation.