In the previous FHI update we reported that the FHI Framework Employment Conditions Agreement (RAO) has been brought into line with current legislation. The RAO meets the needs of employers and employees for a reference regarding the employment conditions package that is customary in the technology sectors. Via fhi.nl As a member of FHI you can download the current version of the FHI RAO.
The main change is the addition of the provisions on working from home in chapter 4:
- The Employee's permanent location/workplace is the Employer's business location.
- Incidental or structural working from home is agreed on an individual basis, to the extent legally permitted and at the discretion of the employer.
- The Arbo obligations for working from home have been added for information. The Employer's duty of care for good working conditions also applies in the case of working from home. This means that the home workplace must be ergonomically designed and the employer bears the costs for this.
- Article 7:658 BW (liability for damage in the performance of work) also applies to working from home and the employer risks civil consequences in the event of a violation of occupational health and safety obligations or the duty of care. It is therefore good that working from home is not offered as an acquired right, but is agreed in writing on a case-by-case basis. By means of an addendum to the individual employment contract, home working agreements can then be made in which, among other things, clear agreements are included on the ergonomic design of the home workplace and the monitoring of the home workplace.
- Since 2022, it has been possible to provide employees with a tax-free home-working allowance per day (or part of a day) worked from home. For 2023, the tax-free home-working allowance has been set at EUR 2.15 per day (or part of a day). This home-working allowance is not mandatory. It is a tax-free allowance that you as an employer can grant at your own discretion.
FHI Advice has drawn up a model Home Work Scheme. This model also contains a confirmation letter for recording the individual agreements. FHI members can download the model and adjust it as desired.
If you have any questions or comments, please contact FHI Advies: legal@fhi.nl
Also read: FHI Advice offers members a work-from-home scheme model
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