After the outbreak of the Covid-19 pandemic most of the companies applied some kind of home office/hybrid work in positions where this was possible. During the state of emergency temporary rules have been created to this new situation which were amended several times in the meantime. 

Some employers amended their employment documents based on the laws being actually in force. However, most of the employers were waiting for the final law to be able to create their final concept regarding the employment model to be applied in the future.

This expected amendment to the law has arrived

The Parliament adopted the Act CXXX of 2021 (Amendment) on certain issues related to the state of emergency in December 2021, which - in addition to amending other laws - incorporates the rules on remote work being in force during the state of emergency into the Labour Code, Occupational Health and Safety (OHS) Act and Personal Income Tax Act. Since the current state of emergency has been extended until June 2022, until that time technically the rules of Gov. Decree No. 487/2020. (XI.11.) shall apply, the above mentioned provisions of the Amendment will enter into force after the state of emergency.

However, the importance of the Amendment is that the rules being currently in force regarding remote work may be considered as final and accordingly, employers can create their final concept regarding the employment model to be applied in the future. Therefore, the employment contracts as well as the related policies can be amended/finalized for a long term.

Since this is a complex issue affecting more legal and other professional areas, we recommend employers to start creating the final concept and the preparation and/or finalization of the related employment documents as soon as possible.

I. Home office, hybrid- and remote work. The statutory definitions and the daily HR practice

The Amendment does still not introduce the concept of home office and/or hybrid work, which are used merely in the HR practice. The law only operates with thedefinition of remote work (in Hungarian: “Távmunka”) but in wider sense, so that remote work shall mean not only activities performed by using IT equipment, but also any other, even manual work, which can be performed at a place (“home office”) other than the employer’s facilities (“office”). Further, the partial office – home office work may also qualify as remote work considering the proportion of 1/3 – 2/3 used by the law which may be considered as a starting point.

From legal perspective every other type of work shall be considered as „regular” employment based on the general rules of the Labour Code, which however may be derogated by the parties in their agreement.

The importance of the above distinction lies in the fact that it makes it necessary to establish with which group of employees and what kind of employment contract shall be concluded and how the existing employment contracts, policies must be amended.

Based on the Amendment the previous the rule that the working time arrangement of the remote worker shall be flexible, unless otherwise agreed by the parties, will be repealed, meaning that depending on the nature of the position the employer may define the working time arrangement applicable to the remote worker unilaterally. On the other hand, before the Amendment fix working time arrangement had to be stipulated in the remote work contract, while as from the entering into force of this Amendment there is no need to stipulate this in the employment contract in the future.

II. What to do in the practice?

The first step is to develop the final concept on the future employment model to be adapted. This requires the assessment of Occupational Health and Safety (“OHS”), HR as well as employment-law-related, GDPR and tax aspects.

OHS requirements have been somehow simplified. However, with regard to the employer’ liability it is advised to be careful in this matter.

The Employer has also the obligation to reimburse the costs incurred in connection with the work performed at a place other than the employer’s facilities. Employee may not waive that validly. A flat amount not exceeding the 10 % of the actual monthly minimum wage – i.e. HUF 20.000.-/month in 2022 – may be provided to the remote worker without any certificates (invoices) and tax free also in the future.

Based on the activity of the company, the employees’ needs and retaining and/or reducing the office capacities the new concept may be created at each employer individually and accordingly, and thus the legal solutions may be developed to the given employer/employees’ group also individually.

In all these matters including the preparation of the related documents we are at your disposal.

The purpose of this article is to provide a brief, concise information on certain issues. The content of this article is not exhaustive and does not constitute a legal advice.

Should you have any questions do not hesitate to rely on our services.