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Austria

Remote Working Legislation, Laws & Regulations in Austria

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

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

Yes, legislation was introduced in April 2021. The legislation only covers working from home, and not mobile work in general. For mobile work, general legal principles apply.

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

Work from Home (WFH) requires an agreement between the employer and employee, either in the employment contract or in a separate agreement. It is possible to conclude a Work Council Agreement on the framework conditions on WFH, and some (sectorial) Collective Bargaining Agreements contain framework regulations as well. 

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

No, an agreement is required.

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

No, an agreement is required.

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

Yes, the employer is expressly required to provide digital equipment (including internet) or, in cases where employees provide digital equipment, compensate these costs. Flat-rate compensation is expressly permitted, and up to a certain extent, tax free.

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

Unless the employer provides digital equipment (including internet), the employer is expressly required to reimburse the employee for expenses for digital costs. As for other expenses (e.g. electricity, heating, etc.) general legal principles may require a reimbursement of expenses, but it is generally possible to exclude the payment of such expenses in the agreement on WFH.

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?    

No, unless the employer does not provide all necessary digital equipment (including internet). In that case, the employee must be compensated for the costs for digital equipment. Flat-rate compensation is expressly permitted, and up to a certain extent, tax free.

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

Yes, but neither the employer nor the labour inspectorate is permitted to enter an employee’s home without express consent. The employer is, however, required to inform the employee on how to implement health and safety regulations when establishing a workplace and all equipment provided by the employer must be compliant with health-and-safety regulations.    

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

No, but it is important to stress that the employer remains responsible for compliance with working-time laws, specifically compliance with maximum working hours and minimum rest periods.

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

No. No additional insurance is required when working from home in Austria. This may be different when the employee of an Austrian company choses to work from home in another country.

Yes, WFH is expressly covered by statutory occupational health insurance, which covers all 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)

No.

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

No.

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.

14. Any other comments?

No.