The popularity of home office work has significantly increased in recent years, and it has become an increasingly common option from a business operations perspective. Rules related to remote work, especially the issue of cost reimbursement, affect many employers and employees. In this circular, we would like to answer whether cost reimbursement can be provided for home office work and explain the legal background in this regard.
Legal Basis
Reimbursement is intended to cover expenses necessary for performing work, which are paid out of the employee’s own pocket. This legal principle also applies in the case of home office work; however, it is important to clarify that not every expense can be automatically reimbursed.
Generally, it is the employer’s responsibility to provide the necessary tools for the employee to perform their work (such as a computer, internet connection, phone, etc.). However, additional costs may arise in a home office setting, such as expenses for home office furniture, higher electricity bills, or other costs related to maintaining infrastructure.
When is reimbursement granted for home office work?
- Employer’s decision: The employer has the option to provide cost reimbursement to employees working from home, either in the form of a monthly fee or based on specific expenses (such as internet or phone costs).
- According to the employment contract or company policy: If the employee works from home and the employment contract or company policy specifies cost reimbursement, the employee is entitled to reimbursement for the incurred costs.
- Legal provisions: According to Hungarian law, there is no general obligation for employers to reimburse costs arising from home office work. However, the employer may decide to reimburse part of the costs, taking into account the employee’s working conditions and needs.
Why is it important to clarify the issue of cost reimbursement?
Cost reimbursement is important not only for employees but also for employers, as it contributes to improving work efficiency and ensuring employee satisfaction. Moreover, it can help avoid legal issues that might arise if cost reimbursement is not carried out properly.
Recommended Steps:
- Documentation: It is advisable to clearly specify the cost reimbursement practices for home office work in the employment contract or company policy.
- Communication: Clear communication with employees helps avoid misunderstandings and ensures that everyone involved is aware of the available reimbursement options.
- Employer support: Employers should consider the cost reimbursement options to ensure that they cover the necessary work-related expenses and comply with legal requirements.
If you have any questions regarding cost reimbursement or home office regulations, please feel free to contact us.
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Dr. Katona Géza, LL.M. ügyvéd (Rechtsanwalt / attorney at law)
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Katona és Társai Ügyvédi Társulás
(Katona & Partner Rechtsanwaltssozietät / Attorneys’ Association)
H-106 Budapest, Tündérfürt utca 4.
Tel.: +36 1 225 25 30
Mobil: + 36 70 344 0388
Fax: +36 1 700 27 57