HYBRID WORKING

Flexible Working Requests

Employees have the right not only to request adjustments to their working hours but also changes to their workplace and working times. Employees must submit their request in writing at least two months before the intended start date. The request does not need to be justified. As an employer, you must discuss the employee’s adjustment request and respond in writing at least one month before the intended start date. Employees can submit another request one year after a previous request has been granted or rejected, except in unforeseen circumstances.
 

Employer Obligations for Workplace Adjustments

Employees have only a 'right to request', while you, as an employer, have a 'duty to consider'. If you reject a request, you must discuss this with the employee and provide a written justification. You may reconsider your decision if new circumstances arise; this again requires prior discussion and a written explanation. These rules regarding workplace adjustments do not apply to employers with fewer than ten employees.
 

Adjustments to Working Hours and Times

You may reject requests for adjustments to working hours and/or working times only on substantial operational or business grounds. Employees who have reached pensionable age and those providing care have additional rights to flexibility.
 

Occupational Health and Safety for Homeworking

Working from home is classified as 'location-independent work', subject to a relaxed health and safety regime. Consequently, certain obligations, such as providing toilets, emergency exits, ventilation, and temperature control, do not apply. However, the workspace should enable employees to perform their duties seated in an ergonomically suitable manner, with appropriate seating and a suitable work surface or desk. The workspace must have adequate artificial lighting.
 

Homeworking Allowances and Taxation

Employees who work from home often incur additional costs, such as higher expenses for water, electricity, heating, toilet paper, coffee and tea. In 2026, you may provide your homeworking employees with a tax-free allowance of up to €2.45 per day. You can combine a homeworking allowance with a commuting allowance based on the 214 working-day rule, applied pro rata.
 

Mandatory Mobility Reporting

Employers with 100 or more employees must submit a report detailing their employees' business-related travel and commuting annually. Businesses with up to 250 employees may be exempt from this obligation from 2027 onwards.
 

Reimbursement of Home Workspace Expenses

Employers may reimburse the costs of setting up a home workspace. Costs associated with, for example, an office chair, a computer or a phone may fall within targeted exemptions under the work-related expenses scheme. ICT tools, mobile communication devices, etc. are exempt under the necessity criterion if the employer reasonably determines that the equipment is necessary for the employee’s proper performance of their duties.
 

More information

For more information about this subject, you can read the advisory handbook.
 

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