You have probably already noticed that on 1 October 2023 the long-awaited amendment to the Labour Code came into force, which, among other things, explicitly regulates the institution of remote working. It is in connection with remote work that we cannot omit Decree No. 299/2023 Coll., which sets the amount of lump-sum reimbursement of expenses for remote work for employees. The Decree was issued in view of the growing importance of remote working in the modern working environment and to ensure fair compensation for employees who work outside the office. The amount of such flat-rate compensation was set by the Decree at CZK 4.60 for each hour of remote working, in accordance with Section 190a of the Labour Code. The flat-rate amount is determined for each year according to the data published by the Czech Statistical Office on household consumption adjusted for the remote working model, namely for one adult in an average household in the Czech Republic for one hour.
Thus, there are currently three options for compensating an employee for the costs of remote working:
- Lump-sum compensation at the rate set by the Decree, in which case the employee is not entitled to any additional compensation and must cover all his/her expenses.
- Reimbursement of proven costs. This is still an option, and despite the existence of the Decree, the employer may negotiate this method of reimbursement with the employee.
- No reimbursement. In the case of employees working on an agreement (so-called “agreement workers”), this must be expressly agreed with the employee in the employment contract, it cannot be stipulated in an internal regulation.
If you have any questions, please do not hesitate to contact us.
Your LTA Team