Austria: Telework Act from 1.1.2025

 

In 2021, the so-called home office package of measures created the legal framework for the provision of work services in the home office. Practice shows that working from home is now widespread in Austrian companies. As part of the evaluation of the 2021 package of measures to work from home, the need to extend it to the regular provision of work services to other public places not belonging to the company was recognised. The Telework Act, which will come into force on 1 January 2025, will now expand the legal framework accordingly. This enables even more flexible work performance.

The Telework Act is a collective law, which amends existing norms in various laws. In addition to labour law provisions, this also applies to provisions on accident insurance and tax law. We have summarized the most important changes for you.

Teleworking in labour law

The term "home office" is replaced by the term "telework" in the labour law provisions (§2h AVRAG). Telework occurs when work is performed regularly and thus repeatedly at certain intervals in the employee's home or in another location not belonging to the company. Despite the legal wording to the contrary, according to which regular work performed "in particular with the use of the information and communication technology required for this purpose" is defined as telework, work services such as the processing and review of paper documents away from the company are also to be qualified as telework.

For the avoidance of doubt, it should be noted that home office agreements that have already been concluded remain valid. A new written agreement is only to be made if a new teleworking facility (e.g. a coworking space that is not rented by the employer, apartment of relatives) is added. A unilateral order by the employer to telework is not possible. There is also still no legal entitlement of the employee to telework. However, the agreement on teleworking also extends the employer's obligation to provide digital work equipment. However, agreements are permissible under which the employee provides the digital work equipment himself in exchange for an appropriate reimbursement of costs.

Teleworking in social security law

In social security law, in addition to the previous term "home office", there is now also the term "teleworking locations". Accident insurance cover is generally available for work performed in the context of teleworking or working from home. There are different regulations regarding path protection within the framework of accident insurance. The aim is a realistic and appropriate distribution of professional and private risks in road protection. Accordingly, commuting accidents are only covered by accident insurance if the employee's own economic interest in moving is not in the foreground, and there is therefore a division into telework in the narrower and broader sense. According to the legislator's explanations, the comparability of the distance to the teleworkplace with regard to the temporal or spatial distance to that of the workplace is based on the comparability – the accident-insured route to the teleworkplace must therefore essentially correspond to the employee's usual commute. However, a clear demarcation will probably have to be created here by case law.

Teleworking and tax law

Even after the amendment, tax-free lump sums (now teleworking lump sums) with a maximum value of EUR 3 per day or EUR 300 per year can still be paid. The definition of "home office" remains decisive for the assertion of expenses of the employee for ergonomically suitable furniture as income-related expenses. In addition, however, the term "telework" will be changed and in future teleworking lump sums granted above the specified maximum value will have to be billed as taxable remuneration. From 1.1.2025, the number of teleworking days (Note: the term "teleworking" in this case also includes home office days.) together with the lump sums paid out must be shown in the pay slip.

Workation and cross-border teleworking

The Telework Act does not result in any changes for cross-border situations. It remains to be seen that the regulation on tax and social security issues will be harmonised at EU level. When agreeing on cross-border telework, a careful examination of all legal framework conditions will therefore continue to be necessary.

We will be happy to support you in the legally compliant implementation of a teleworking agreement in your company.

 

For further information, please contact:

Franziska Eckerstorfer, Lawyer

Zumtobel & Kronberger, Salburg

e: office@eulaw.at

t: +43 662 624500

 

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