Compulsory for at least three days a week until Friday January 21, teleworking has gained ground as the coronavirus has developed in France. If the French are used to it, few of them have an exact knowledge of their rights, in particular about the assumption of their expenses.
A court decision rendered by the Court of Cassation in January 2001 established that the professional expenses incurred by an employee under his employment contract were borne by his employer.
As a result, given that teleworking offers the same rights to the employee as on-site work, this principle is therefore also applicable for employees working from home.
Signed in November 2020 by three major employers’ organizations, namely Medef, U2P and CPME, the national interprofessional agreement (ANI) confirmed that it “is up to the company to cover the expenses that are incurred by the employee for the needs of his professional activity and in the interest of the company, after validation by the employer”.
Extensive cost coverage
For fixed costs related to the use of his home, such as rent, housing and land taxes, multi-risk home insurance and co-ownership charges, the owner may be asked to cover them based on the actual value of the costs in proportion to the total area of the room used.
With regard to the variable costs linked to the use of private premises, such as expenses for heating, electricity or even air conditioning, the employer is likely to take into account the expenses in real value, according to the legal information service Juriwork.
Purchases of consumables and telecommunications costs (telephony and Internet) are likely to be reimbursed by the employer if the employee presents the associated supporting documents. Each expense related to the adaptation of the home in accordance with labor legislation can also be borne by the employer on the basis of the real value of these costs. For all of these scenarios, a deduction from the overall amount of the worker’s social security contributions will be implemented in the event of reimbursement.
Last December, the German courts recognized a fall on the stairs as a work accident for a teleworker in the country, paving the way for case law and suggesting financial coverage of this incident by insurance.