In its Q/A issued during Covid-19 lockdown, the Government provided that:
- The employer is only responsible for the costs incurred by the employee while he works from home if the company agreement or the policy provides for this obligation.
- The employee's usual catering rights are maintained (e.g. the lunch meal).
However, in our opinion, this position might be challenged in light of the fact that according to the 2005 national agreement and case law the employer must reimburse the employee with any and all expenses incurred during WFH (Supreme Court, 25 February 1998, n°95-44.096).
In any case, the expenses can be reimbursed as a lump-sum to the employee, within a limit of €.10 per month for an employee working from home once a week.
Generally, yes since the employer must bear the costs for operating resources and related expenses. If the employee works from home, he may request a pro rata reimbursement of costs incurred for utilities such as internet and electricity usage, which may be difficult to determine in practice.