Remote Working Policy in Germany | Boundless EOR (2024)

Working from Home Policy in Germany

As of January 2021, the government is creating a legal regulation called Mobile Work Act (Mobile-Arbeit-Gesetz) which, if approved, would give employees a legal right to work from home whenever possible. The law has been drafted and is now under review by individual federal ministries. The next step is approval by the cabinet and a decision from the Bundestag and the Bundesrat, on whether it becomes law.

Mobile work is defined as work that uses information technology carried out outside the business premises, such as a coworking space. Telework is defined as work that is exclusively and permanently carried out from the employee's home.

Work from home

Currently, there is no legal regulation that employees need to follow to request mobile work. Therefore, employees can make such a request at any time, and it is at the discretion of the employer to grant it or not. In case the employer rejects the request, there is no formal procedure or deadlines they need to follow. They also do not need to justify the refusal. If there are changes to the employment location, they must be included in the employee's employment contract.

While many companies already offer employees some flexibility to work from home, Germany has a strongworkplaceculture. Commonly, if there is an agreement for remote work, an additional agreement is annexed to the employment contract clarifying the following questions:

  • How often can the employee work from home, and for how long is the agreement valid
  • How is the working time recorded, can the employee work overtime, and what are the break times
  • Any requirements for the home office, such as a lockable room for additional security
  • Will the employer provide the work equipment? Are there any additional costs that employers will cover, such as internet access?
  • How can the agreement be withdrawn or terminated?

Employers allowing workers to work remotely have the following obligations:

  • Apply the same health and safety rules for home office employees. Employers are responsible for ensuring employees work in a physically (ergonomics, hazards) and mentally (working hours, breaks) safe environment
  • To provide the tools necessary to complete the work or reimburse employees for such tools' costs. It is preferable to have a written statement in the company handbook explaining what expenses are reasonable
  • If a home office is the only available location for the employee to carry out work, the employer must bear the cost of setting up a permanent workstation for the employee, including furniture and work equipment
  • Additional proposals in the Mobile Work Act, which are pending approval:
    • Implement a time recording system to ensure employees don't work beyond the maximum hours and take their statutory breaks, with fines for not tracking up to €30,000
    • Extend work accident insurance to cover the home offices of employees. Currently, an employee working from home is not covered by the statutory accident insurance

There are no regulations requiring employers to cover any home office costs other than the tools necessary to complete the work, such as a laptop and telephone. Taxpayers can claim € 6 per day ( €1,260 annualy) in their income tax return while working from home.

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Health & safety at home

Employers bear the same responsibilities for employees' health and safety in the home office as they do in company premises. Companies must carry out risk assessments and prevention, and inform employees of risks they might be exposed to when working from home, both physically and mentally. Due to the employer's limited access to the employee's house, employees' cooperation in the WFH space is of increased importance and should be stipulated in any WFH agreement. In addition to the right to ask questions and make suggestions, employees are above all obliged to take precautions for self-protection and to report considerable dangers resulting from the workspace at home to their employer.

There's a particular focus on assessing health and safety regarding ergonomics of the workstation, adequate lighting, the work processes and working hours. The BMAS has plans to develop regulations focused on work performed in front of screens and display devices.

Currently, employees working from home are not covered under the work accident insurance, but this is being discussed on the Mobile Work Act.

Security of information

There are no specific regulations about information security or privately used company technology for those working from home. However, employers are responsible for compliance with the provisions of GDPR and for implementing a secure manner to exchange personal data of employees and customers regardless of location. Employees also have to keep the company's secrets and personal data safe and away from others, such as family members and housemates.

Best practices include the use of antivirus and VPN, the connection to trusted networks and encrypted Wi-Fi connections and the avoidance of exchanging confidential data through messaging services and online file sharing.

Workspace Guidelines

Although not a law specifically for those working from home, employers should take all reasonable steps to ensure the employee's workstation is correctly set up, safe, comfortable and easy to use to reduce potential injuries as indicated in the health and safety measures. In turn, employees must care for their health and safety and follow any reasonable policies or directions their employer gives them.

An appropriate workstation will include the following:

  • Right level of illumination, both natural and artificial light sources should not create glare on the computer
  • Sufficient lighting level for visual tasks to be completed without eye strain
  • The right level of ventilation and thermal comfort
  • Unobstructed exit path in case of emergencies, including electrical cords, uneven carpet, clutter
  • Suitable storage for documents
Remote Working Policy in Germany | Boundless EOR (1)

Working conditions

Employees working from home have the same rights as other employees regarding the Working Hours Act. This means that employees have a right to breaks, maximum working hours, minimum rest periods, and protection on Sundays and public holidays. Employers should respect the employees' private life by contacting them during work hours only.

If the obligation to record the working hours is approved, employers will have to inform the employees about how they record the hours worked and share a copy of the timesheet with the employee if they request so.

Recommendations for employees working from home:

  • Take appropriate breaks every 30 minutes to ensure repetitive actions are not continued for long periods, and stand up at least once per hour
  • Stretch and change posture often, and if possible, alternate activities
  • Check for a comfortable posture
  • Don't do any lifting, pushing, or carrying type task beyond your physical capacity
  • Keep wrists in a neutral (straight) position—not bent up or down
  • Sitting posture is upright or slightly reclined, maintaining slight hollow in the lower back
  • Establish boundaries around work hours
  • Schedule regular meetings and catch-ups with the team
  • Go outdoors and exercise daily, if possible

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Remote Working Policy in Germany | Boundless EOR (2024)

FAQs

Remote Working Policy in Germany | Boundless EOR? ›

Currently, there is no legal regulation that employees need to follow to request mobile work. Therefore, employees can make such a request at any time, and it is at the discretion of the employer to grant it or not. In case the employer rejects the request, there is no formal procedure or deadlines they need to follow.

Is it legal to work remotely in Germany? ›

Work from home can be implemented in a company in several ways. The most common are additional agreements to employment contracts and works council agreements. It is also possible to implement work from home in the employment contract itself or by means of a collective agreement.

What is the work from home policy in Germany? ›

Anyone in Germany who currently wants to work from home needs the consent of their employer, who is allowed to decide whether it is possible for their employees to work from home. Employees therefore cannot demand that the german company allow them to work from home.

What is the home office rule in Germany? ›

Home Office Requirement

German law stipulates that employers cannot mandate employees to work from home without a valid reason. However, employees who prefer or need to work from home can negotiate individual agreements with their employers.

Can I work remotely in Germany for 90 days? ›

No, you can't work in Germany without a residence permit of some kind (be it a work visa or a freelance/self-employment permit). You can come to Germany and stay up to 90 days on an entry visa or as a tourist, but you can't legally work and pay taxes.

Can I work remotely for a German company from USA? ›

Alternatively, you can work for a German company remotely through an Employer of Record (EOR) service. This is an HR outsourcing option that handles the legal and administrative aspects of employment on the German company's behalf, ensuring compliance with local laws in both countries.

What is the work policy in Germany? ›

Under German employment law, the maximum working day is 8 hours, meaning the absolute maximum is a 48 hour working week, which has been the case since the initial introduction of the Working Time Act (Arbeitszeitgesetz) in 1994. In 2023 new amendments were proposed to the Working Time Act.

What is the remote work allowance in Germany? ›

Taxpayers can claim € 6 per day ( €1,260 annualy) in their income tax return while working from home.

What is the flexible working policy in Germany? ›

Flexible working

Employees can request a reduction in their working time, but a few conditions need to be met: The employee has at least six months tenure with the company. The company employs more than 15 employees. There's no operational reason to refuse the employee's request.

How to work from home in Germany? ›

The employer cannot declare working from home without a legal basis, which can be i.e. part of the employment contract, a separate agreement or a company agreement concluded with the works council.

What is the 183 rule in Germany? ›

Who is subject to limited tax liability (183-day rule)? Individuals who are resident or ordinarily resident in Germany are subject to unlimited tax liability. People who are not ordinarily or habitually resident in Germany are subject to limited income tax liability.

What is the fifth rule in Germany? ›

If a severance payment is made, employers must, under certain conditions, observe the so-called "one-fifth rule" when calculating wage tax. In very simplified terms, this special taxation rule means that the income tax is lower than it would be if the severance payment were taxed normally.

Are you currently legally permitted to work in Germany? ›

Visa Needed? All persons who wish to seek gainful employment in Germany are required to obtain a residence permit in the form of a visa.

Can I work remotely in another country for 3 months? ›

Secure proper visas

Several countries offer digital nomad visas that allow you to work remotely and stay longer than a tourist. Many of them let digital nomads work there for three to six months on a tourist visa. Nomad visa requirements often include bank information, employment contracts, or pay stubs.

What is 90 180-day rule in Germany? ›

To stay in Germany for more than 90 days within a 180-day period, you need a valid residence permit or a long-stay visa— you need to apply for the latter if you require a visa to enter the country; otherwise, you can use your 90 days to enter the country and apply for a residence permit.

How can an American stay in Germany longer than 90 days? ›

A residence visa is required if you intend to stay in Germany for more than 90 days for work or study or if you intend to move to Germany permanently.

Can you live in Germany and work in another country? ›

As a matter of principle, an EU long-term residence permit issued in Germany entitles you to work, study or undergo training in other EU Member States.

Is it illegal to work remotely in another country? ›

If you're working as an employee, you'll need to ask permission from your employer if you can work remotely from a different location or abroad. In both cases, you'll usually require a work permit if you're not a citizen of that country.

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