Costs Reimbursement for Remote Work

A new home office regulation sets new rules for the reimbursement of costs connected with remote work.

There are basically three ways to deal with costs reimbursement: (i) the respective employee proves to the employer the costs that have arisen in relation to work from home, or (ii) if agreed in writing or stipulated under an internal regulation, a lump sum is provided to the employee per each commenced hour of work, or (iii) the employee and the employer agree in writing in advance that no costs reimbursement (or its part) shall be provided to the employee.

The (actual) amount of the lump sum was set by the Ministry of Labour and Social Affairs for the year 2024 at CZK 4.50. It needs to be noted that unless we deal with a specific category of employers specified under the Czech Labour Code, such as the state, a state fund etc., a higher lump sum may be provided to the employee.

The payment shall be made in the calendar month following the month in which the employee became entitled to the lump sum. In case the costs reimbursement shall be provided also to an employee working on the basis of an agreement to complete a job or an agreement to perform work (DPP / DPČ), this needs to be agreed with the employer.

By Mgr. Bc. Jaroslava Novotná

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