Guide Social 2024 ATH - Groupe Y - EN

© - ATH all rights reserved - Edition 2024 69 2024 EMPLOYER’S GUIDE EMPLOYER OBLIGATIONS An employer who does not allow an employee to benefit from remote working when he/she is in an eligible post (under the conditions stipulated by a collective agreement or policy) must provide reasons for this decision. The reasons must be objective and non-discriminatory based on considerations relating to the company’s interests. The employer informs the employee of any restriction on the use of computing equipment or tools and the penalties applicable in the event of failure to respect these restrictions. It also informs employees about data protection measures. A remote working safety policy may be drawn up. The workload of the remote worker must allow them to respect the legislation on working hours. The employer must organise an annual review relating in particular to the employee’s working conditions and work load. The employer shall monitor compliance with the provisions relating to health and safety at work for remote workers. An accident occurring in the remote working location while the remote worker is performing his/her work is deemed to be a workplace accident. STATUS OF REMOTE WORKER Remote workers are employees of the company. They therefore benefit from the same individual and collective rights as all employees. Remote workers have priority for holding or resuming a post without remote working that matches their qualifications and professional skills. Their employer is required to inform them of the availability of any post of this kind. Refusal to accept a remote worker post does not constitute grounds for terminating the employment contract. The employee’s working hours are the same whether on-site or remote working. The provisions relating to maximum daily hours, maximum weekly hours, time off, breaks and counting working hours and the right to disconnect apply as well as those concerning employees under a fixed working time agreement. The remote worker must benefit from meal vouchers under the same conditions as the other employees in the company. In general, the company must reimburse expenses incurred by the employee for the purposes of his/her work in the company’s interest. The authorities have identified three categories of business expenses in the scope of remote work which are excluded from the social security contribution base : fixed and variable expenses linked to use of a private room for professional purposes, expenses linked to adapting a specific room, computer equipment expenses, connection and miscellaneous supplies. Calculation of the actual value is carried out based on invoices and receipts, but the authorities also allow the payment of a set amount, which it has fixed based on the number of days of remote work. In the event of regular teleworking, an adaptation period may be arranged. USE OF REMOTE WORKING IN THE EVENT OF FORCE MAJEURE In exceptional circumstances, particularly in the event of the threat of an epidemic, or in the event of force majeure, the use of remote working can be considered a necessary adjustment of the job in order to enable the continuity of the company’s business and ensure the protection of employees. In this case, remote working may be imposed. Ask us, it is important to take into account teleworking in the occupational risk assessment. Some employees may wish to adopt remote working in order to achieve a better work/ life balance. It can be a factor of motivation and appeal for employees.

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