Remote Working Legislation, Laws & Regulations in Belgium

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, unilateral decision, or 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?

Yes.

In Belgium, a distinction is commonly drawn between three forms of remote work. These three forms of remote work are governed by the following legislation:

  • work from home, governed by the law of 3 July 1978 on employment contracts;
  • structural telework, governed by the Collective Bargaining Agreement nr. 85 of 9 November 2005 on telework (“CBA 85”);
  • occasional telework, governed by the law of 5 March 2017 on feasible and workable work (“law of 5 March 2017”).

The difference between “work from home” and “telework” is the use of "information technology" (e.g. a computer) as part of teleworking, whereas this use is not required for working from home.

The difference between “structural” and “occasional telework” is that structural telework is performed on a regular basis whereas occasional telework is performed on an occasional basis. Under certain conditions, the use of occasional telework may be allowed in two cases: (1) in cases of force majeure (e.g. unplanned public transport strikes, etc.). The COVID-19 pandemic can, in our opinion, be considered a case of force majeure; or (2) due to an employee’s personal reasons that prevent them from carrying out their work at the employer’s company premises. In these two cases, the employee’s function or activity must be suitable for occasional teleworking.

In this Guide, we will focus on structural and occasional telework, which are the most common forms of remote working.

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

  • With respect to structural telework: CBA 85 provides that a written agreement – or a written addendum to the employment contract (if an employment contract has already been concluded) – must be drawn up for each teleworker individually. CBA 85 does not require the drafting or conclusion of any other documents (e.g. CBA, internal policy, annex to the work rules). However, nothing prevents the employer from creating these types of documents.
  • With respect to occasional telework: an agreement must be reached between the employer and the employee on certain points relating to occasional telework. The law of 5 March 2017 does not provide that this agreement be established in writing. Hence, it could be verbal. In addition, the law of 5 March 2017 provides that the employer can establish a general framework within which the employees may request occasional telework. If the employer decides to establish such a general framework, this framework must necessarily be laid down in a CBA or the work rules. In this case, the CBA or the work rules should contain specific mandatory provisions.

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

In principle, the employer cannot force an employee to perform (structural or occasional) telework.

Due to the COVID-19 pandemic, Belgian authorities have nevertheless decided that in specific circumstances telework is compulsory, unless teleworking is impossible due to the nature of the work function, the continuity of the management of the company, or the company's activities and services. The CBA regulating eventual temporary teleworking in the context of the COVID-19 pandemic ceased to be in force on 31 March 2022.

In this context, the employer cannot force employees to telework on an occasional basis anymore.

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

In principle, an employee cannot force the employer to allow them to perform (structural or occasional) telework.

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

  • With respect to structural telework: CBA 85 provides that an employer is required to provide the teleworker with the equipment necessary for teleworking, and to install and maintain it. In addition, the employer must bear exclusively the costs of connections and communications related to telework. If the teleworker uses personal equipment, the employer must reimburse the teleworker for these costs (see below).
  • With respect to occasional telework: the employer and the employee must agree on the possible supply of teleworking equipment. The parties could, for example, agree that the employer will not supply any equipment related to telework.

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

  • With respect to structural telework: If the teleworker bears the expenses related to the equipment necessary for teleworking and the expenses related to connections and communications, the employer must reimburse these costs. The latter can reimburse these expenses on the basis of actual costs or on a lump-sum basis. The National Social Security Office accepts a lump-sum reimbursement for certain costs (e.g. PCs, internet connection, etc.). These lump-sum reimbursements are, under certain limits and conditions, exempt from social security contributions and taxes.
  • With respect to occasional telework: the employer and the employee must agree on the possible reimbursement of expenses related to telework. The parties could, for example, agree that the employer will not reimburse any expenses.

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? 

  • With respect to structural telework: apart from the costs referred to above (point 6), CBA 85 does not require the employer to cover any other costs related to telework and more specifically those related to the use of part of the home as a place of work (e.g. heating, electricity, etc.). However, nothing prevents the employer from reimbursing these expenses.
  • With respect to occasional telework: as outlined above, the employer and the employee must agree on the possible reimbursement of expenses related to telework. The parties could, for example, agree that the employer will cover the costs related to telework and more specifically those related to the use of part of the home as a place of work (e.g. heating, electricity, etc.).

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

  • With respect to structural telework: CBA 85 provides that the employer must inform the teleworker of the company's policy on health and safety at work, in particular the requirements for visual display screens. The teleworker must apply these safety policies.

    In addition, competent internal prevention services may inspect the teleworking place in order to verify the proper application of health and safety regulations. This inspection is subject to the agreement and prior notification of the concerned teleworker, if the telework is carried out in an inhabited space.
     
  • Finally, the teleworker may also request an inspection visit from these same services.
     
  • With respect to occasional telework: the law of 5 March 2017 as such does not foresee any rules (i.e. information, inspection, etc.) relating to health and safety during occasional telework. However, we advise that the teleworker be informed of the company's policy on health and safety at work, in particular the requirements for visual display screens.

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

With regard to structural telework, CBA 85 provides that the employer must ensure that measures are taken to prevent the teleworker from ending up isolated from other employees of the company, such as furnishing the opportunity to meet regularly with colleagues and have access to company information. To this end, the employer may from time to time recall the teleworker to the company.

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

There is no specific insurance related to (structural or occasional) telework. 'Classic' types of insurance continue to apply during teleworking.

Under Belgian law, a teleworker remains covered by the 'classic' compulsory industrial accident insurance taken out by the employer.

However, the following particularities remain relating to insurance coverage during teleworking:

As a rule, accidents covered by industrial accident insurance include those that occur (1) under and during the employee’s execution of his employment contract, or (2) “on the employee’s way to and from work”.

1. In case of (structural or occasional) telework, the law on industrial accidents provides a rebuttable presumption: an accident is presumed to happen during the execution of the teleworker’s employment contract if it occurred:

  • first condition: at the location or locations stated in writing as the place of work, in a teleworking agreement or any other written document authorising telework, whether structurally or occasionally, collectively or individually. In the absence of such a written statement, the presumption will apply to the employee’s residence or to the place or places where the teleworker usually performs their work;
  • second condition: during the period of the day stated in a teleworking agreement or any other written document authorising telework as the period during which work can be carried out. In the absence of such a written statement, the presumption will apply that during working hours that the teleworker would have to perform duties as if he were working at the employer’s premises.

2. When a teleworker works from home, his journey from his home to the day-care centre or school or to the place where he gets his meals (and vice versa), is considered a journey “on his way to and from work”. Hence, an accident taking place on these journeys will, in principle, be considered an industrial accident and will be compensated.

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, reimbursements of expenses related to telework remain the responsibility of the employer and cannot be deducted from the teleworker's pay or saved expenses.

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

Regarding structural telework, CBA 85 provides that the employer must inform the teleworker of the applicable legislation and company rules for data protection. The teleworker must comply with these laws and rules.

CBA 85 also specifies that teleworkers must care for the equipment entrusted to them.

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.

15. Any other comments?

CBA 85 and the law of 5 March 2017 provide that teleworkers must benefit from the same working conditions during teleworking as when working in the company.

Occasional or structural telework cannot therefore lead to any modification of the rights and obligations of the teleworker compared to the days when he is working on the company's premises.