Starting January 1, 2025, the regulations for work outside the company (“telework”) will be redefined. While there have been legal provisions for “home office” – work performed from the employee’s home – for several years, a dedicated legal framework for telework has been missing. This will change in the coming year: the heading of § 2h AVRAG will be updated from “Home Office” to “Telework,” and the provisions that previously applied to home office will be expanded and adjusted to encompass telework.

“Telework” is now defined as regular work performed in the employee’s home or in a “location not belonging to the company”, which now includes working from a café, public transportation, or a coworking space. In this context, the legislator particularly refers to work involving the use of information and communication technology.

For evidentiary purposes, a written telework-agreement is required between the employer and the employee. There is neither a legal entitlement to telework nor may it be unilaterally mandated by the employer. Such agreement can be terminated by either party with one month’s notice, effective at the end of the month, provided that there is a valid reason. Additionally, the employer has the right to restrict permitted work locations, particularly for reasons related to data protection.

As with home office arrangements, the employer is generally obligated to provide the digital tools necessary for telework. Deviations from this requirement can be agreed upon, but only if the employee is compensated for the reasonable and necessary costs of providing their own digital tools. This compensation may also take the form of a flat-rate payment. Additionally, under general civil law, employees may be entitled to reimbursement for other telework-related expenses, such as electricity, heating, or rent costs; however, contractual deviations from this are permitted.

The tax regulations that previously applied to home office arrangements will also be adapted to telework. With the enactment of the amendment, a telework-allowance can be paid. A tax benefit applies to allowances of EUR 3 per day for a maximum of 100 days per calendar year, amounting to a maximum of EUR 300 per year. To qualify, those days and the corresponding allowance must be listed on the employee’s pay slip or wage statement.

In addition to the tax-related adjustments, social insurance regulations have also been adapted to the new legal framework with a particular focus on strengthening employee insurance coverage. Starting with the new provisions, accidents that are causally related to telework are classified as occupational accidents. However, the burden of proof lies with the employee to demonstrate that the accident was not of a private nature.

Furthermore, a distinction is made for commuting accidents: when work is performed in the employee’s home or a coworking space, insurance coverage applies only to commuting accidents comparable to a typical work commute. This is referred to as telework in the narrower sense. In contrast, telework in the broader sense involves work performed in locations other than those mentioned above and travel associated with such work is not covered by insurance.

Don’t hesitate to contact our Team to learn more about this topic in Austria.