Reimbursement of expenses for home office | ZFZ Postcard Cases
In a landmark decision the Austrian Supreme Court for the first time approved an employee’s claim for reimbursement of expenses when working from home.
Generally, employers have to provide the necessary working equipment to employees. If employees provide necessary equipment themselves, they can claim compensation for these expenses from the employer. For the first time, the Austrian Supreme Court now confirmed that employees also can claim expenses which are not incurred by the employee solely due to the employment relationship. These expenses include electricity costs, heating costs and rent. Other arrangements can, however, be agreed in the employment contract.
The Supreme Court also confirmed that such a claim for compensation does not constitute remuneration and therefore – generally – is not payable during periods of illness of the employee.
For further information on this decision, please reach out to Gaudenz Küenburg. For the full decision, click the link here.