Working from home remains an important employment arrangement
Many companies allow employees to work from home, either regularly or through hybrid working arrangements.
This approach can provide benefits for both employers and employees.
However, in addition to organisational considerations, businesses must also address expense reimbursements and the necessary documentation.
Working from home may result in additional costs for employees, making it important to establish appropriate compensation for the use of their personal resources.
Are employees entitled to compensation?
The Slovenian Employment Relationships Act (ZDR-1) regulates working from home and compensation for the use of an employee’s own resources.
The amount of compensation is determined in accordance with the applicable legal framework and the agreement between the employer and employee.
It is important that the relevant rights and obligations are properly documented.
Which expenses may arise when working from home?
Employees working remotely may use their own equipment or incur expenses directly related to their work.
These may include personal computer equipment, internet connections, electricity and other resources necessary for performing their duties.
However, this does not necessarily mean that every individual expense must be reimbursed separately.
The method and amount of compensation depend on the arrangements established for working from home.
How are reimbursements taxed?
Slovenian tax legislation establishes conditions under which compensation for using personal resources while working from home may be excluded from the employee’s taxable employment income.
The applicable limits and documentation requirements must be respected.
If a payment does not meet the conditions for favourable tax treatment, additional tax obligations may arise.
What obligations do employers have?
Employers must properly regulate working-from-home arrangements and comply with employment legislation and occupational health and safety requirements.
They must also fulfil the applicable notification obligations towards the competent authorities.
The agreements made with employees should accurately reflect how the work is performed in practice.
K2A advises
👉 If your employees work from home, verify that compensation for the use of their personal resources is properly arranged. Pay particular attention to documentation and the tax treatment of reimbursements.