Home office from beach: attractive benefit and potential problem
The summer months bring increased interest in working from abroad. Employees want to combine holidays with work, and employers often try to accommodate them. However, home office from another country is not just “ordinary remote work with a better view”. It may involve a number of labour-law, tax and regulatory risks that are worth considering before an employee opens their laptop on the beach.
Since the Covid pandemic, remote work has become a standard part of working life, and many employees now expect to be allowed to work outside the office at least occasionally. In the summer months, requests to work from abroad, typically from holiday destinations, are becoming increasingly common. Czech law does not contain any special rules for remote work performed from abroad, but potential risks still need to be considered.
First of all, it should be emphasised that employees are not entitled to work from abroad. The decision whether to allow such an arrangement remains with the employer. At the same time, the employer should clearly define the conditions under which such work may be performed, ideally in an individual agreement with the employee and, where appropriate, also in an internal policy. In practice, we often see employers approving requests on an ad hoc basis without a deeper assessment of their implications.
One of the key areas that must always be kept in mind is occupational health and safety. Responsibility for ensuring safe working conditions remains with the employer, regardless of where the employee performs the work. The employer should insist that the employee work only in places that meet occupational health and safety requirements and that the employee arrange sufficient insurance; if necessary, the employee should arrange for insurance covering risks associated with working abroad on their own.
The protection of company data and cybersecurity are also a separate issue. Connecting to public hotel Wi-Fi, working from shared spaces or using private devices can significantly increase the risk of sensitive information being leaked. Employees should use a secure VPN and employer-provided devices when working. It is also worth bearing in mind that some websites or applications may be blocked in third countries.
Particularly in the case of longer-term work from abroad, it should also not be overlooked that the employment relationship may become subject to the laws of the country in which the employee performs the work, even if the employment was agreed under Czech law.
In addition to legal risks, employers should also consider potential tax, health insurance and social security insurance implications, as well as immigration aspects. Although short-term stays will generally not lead to extensive obligations or administrative burden, their potential implications should always be assessed on a case-by-case basis.
Many employers have not yet systematically set up rules for remote work from abroad. If properly arranged, however, a ‘workation’ can be an attractive benefit without representing a significant legal risk.
If you are interested, we will be happy to help you set up internal rules or assess specific situations.