New Teleworking Act

‘Teleworking’ occurs when work is performed regularly, in particular using the necessary information and communication technology, and this takes place either in the employee's home or residence or in a location chosen by the employee that does not belong to the company. In addition to the home or residence at the employee's main or secondary place of residence, coworking spaces or other locations chosen by the employee, such as internet cafés, can also be used for teleworking.

No legal right to teleworking

Teleworking can only be agreed by mutual consent between the parties to the employment contract. Employers should not be able to unilaterally order teleworking, nor should employees have a legal right to teleworking. It is essential for teleworking that the work is performed regularly and therefore repeatedly at certain intervals. If the work is only to be performed outside the company's premises on an occasional basis, without the parties to the employment contract intending to make further regular assignments away from home, this does not constitute teleworking.

The regulations regarding the provision of work equipment remain fundamentally unchanged from the previous home office regulations. Employers are obliged to provide the necessary digital work equipment in connection with regular teleworking, although this can also be deviated from by agreement. If digital work equipment is provided by employees, employers must pay an appropriate reimbursement of costs (the costs can also be compensated as a lump sum).

"The new Teleworking Act extends many of the legal provisions on working from home to working away from home. This gives employees additional flexibility, but is also associated with new, in some cases still unresolved issues relating to employee and data protection. Existing agreements should therefore be revised if necessary."

Birgit Würth, partner by Forvis Mazars in Austria 

Teleworking allowance

The new interpretation of the term ‘teleworking’ also applies to income tax. In future, it will therefore be possible to receive a teleworking lump sum. The conditions for the non-taxable utilisation of a teleworking lump sum remain unchanged from the previous legal situation; the lump sum amounts to up to € 3 per exclusive teleworking day and is available for a maximum of 100 days per calendar year. Any amount in excess of the maximum amount of € 300 will continue to constitute taxable wages, which will be taxed subsequently by way of assessment. It is no longer necessary for employees to carry out their professional activities exclusively at home, as was previously the case.

As before, employers must record the teleworking days and the teleworking allowance granted in the payroll account and indicate them on the payslip or pay slip.

The claiming of expenses for ergonomically suitable furniture as income-related expenses is - as before - possible provided that there is no tax-recognised study and the furniture was purchased by employees for a workplace set up in the home. Furthermore, employees must have worked at least 26 teleworking days per calendar year.