Since March 2021, the Employment Contract Law Amendment Act (“Arbeitsvertragsrechts-Anpassungsgesetz”), in particular through the insertion of Section 2h, has made it possible to officially work from home, provided there is a written agreement between the employee and employer (so called “homeoffice” in Austria). In light of the Covid-19 pandemic, working from home has proven to be indispensable and has become an integral part of our modern working life. According to the current legal situation, working from home is only possible at your own actual place of residence (main or at least secondary) or the residence of a relative or partner.

There was a significant further development in this area of law on July 1st, 2023, as Austria signed the multilateral EU framework agreement. This agreement defines the social insurance responsibility of the respective member state for teleworking between 25% and 50% (percentage of professional activity measured in terms of working hours and/or income). Previously, the member state in which the individual worked was responsible for social insurance if the proportion of teleworking was less than 25%. The new agreement gives member states the option of changing the responsibility for persons who telework between 25% and 50% and declaring the state of gainful employment to be responsible.

According to a draft legislation of March 18th, 2024, the regulation on working from home is now to be extended to teleworking. Teleworking occurs when employees regularly perform work, in particular using the necessary information and communication technology, at their home or at a location of their own choice that does not belong to the company (Section 40 para. 4 ArbVG). This requires a written agreement. Employers must therefore not only provide the necessary digital work equipment for working from home, but also in connection with teleworking. The other provisions continue to apply, meaning that a flat-rate compensation is also permitted. In addition, this agreement can still be cancelled unilaterally for good cause with one month's notice to the last day of a calendar month or concluded for a limited period. In a further step, more extensive termination regulations can be agreed. The regulations are to enter into force on January 1st, 2025 and are also to be applied to agreements existing prior to this date. The extension of the term “home office” to teleworking is planned for various labour laws such as the Labour Constitution Act (“Arbeitsverfassungsgesetz”), the Labour Inspection Act (“Arbeitsinspektionsgesetz”) or the Employee Liability Act (“Dienstnehmerhaftpflichtgesetz”), which contain regulations on working from home. Last but not least, adjustments to social security regulations with regard to any accidents at work and tax regulations are also planned.



Michaela Lexer
+43 5 70 375 - 8711
       Franziska Waltersdorfer
+43 5 70 375 - 8108