The provisions of the government decree no. 487/2020 (XI.11.) on the rules in connection with the teleworking during the emergency

Deviating provisions from the Act XCIII. of 1993 on health and safety protection:

During the emergency, the labour safety rules concerning teleworking shall not apply.

In case of teleworking, the employer shall inform the employee on the rules of working conditions that do not endanger health or safety and the employee shall choose the place of work concerning the fulfilment of these conditions.

Deviating provisions from the Act CXVII of 1995 on personal income tax:

During the emergency, an amount determined by parties but a maximum of 10 % of the minimum monthly wage valid on the first day of the tax year (if teleworking does not affect the whole month, part of the monthly amount in proportion to the days affected by teleworking) from the amount paid as reimbursement to the employee in connection with the teleworking shall be considered as eligible cost without any proof.

An additional condition for claiming reimbursement is that the employee does not settle the followings with the employer in connection with teleworking:

• internet usage fee (including in particular one-time, monthly, volume fees); or
• the rent of the place of work separated from the employer’s registered seat and site, the fee of heating, lighting and technological energy, provided that if the apartment and the place of work are not technically separated, this expense (s) may be taken into account on the basis of units of measures specific to the given cost (working time, m2, m3, etc.)

 

Deviating provisions from the Act I of 2012 on Labour Code:

 During an emergency, the employee and the employer may deviate from the rules of the Labor Code concerning teleworking by their agreement.