Amendments to the Labour Act (applicable from January 1st, 2023) define two types of work from home:
I. Work from an alternative workplace
Work from an alternative workplace includes home office as well as working from another space different from the employer’s, however with a similar purpose.
The employee and the employer can agree on work from an alternative workplace especially in the event of:
When working from an alternative workplace lasts longer than seven working days per calendar month, the employer will provide the employee with compensation for the costs incurred.
The Personal Income Tax Regulation prescribes a non-taxable lump-sum compensation for the expenses of employees who work at an alternative workplace in the amount of up to EUR 3.98 per day, or up to EUR 66.37 per month.
II. Remote work
Remote work is always performed through information and communication technology (e.g. computers, tablets, etc.), whereby the employee independently determines where he/she will perform the work (i.e. independently determines the workplace).
This form of work provides greater flexibility for the employees, therefore the employer is not obliged to provide the employee with means of work, nor compensation of costs for this type of work (as it is the case with work from an alternative workplace).