Remote work: contract, expenses, data security and OHS
Under the Labour Law and the Remote Work Regulation: the remote work contract, mandatory content, returning to the workplace, expenses and meal allowance, personal data protection, occupational health and safety, working from abroad and a checklist.
Remote work, which spread with the pandemic, has become permanent in many businesses. But saying "you can work from home" is not legally sufficient. Remote work is a form of work defined in the Labour Law and detailed in a regulation.
Definition
Remote work is an employment relationship in which the employee performs their work, within the work organisation set up by the employer, from home or outside the workplace using technological communication tools. It can be full-time remote work, or a hybrid arrangement with some days of the week at the workplace.
What should the contract include?
Remote work must be agreed in writing. The contract should include at least:
| Heading | Content |
|---|---|
| Job description | Description of the work and how it is done |
| Time and place | Working time, working hours, place or places of work |
| Pay | Pay and method of payment |
| Equipment | Tools and equipment provided by the employer and obligations for their protection |
| Expenses | Whether and how costs such as electricity, internet and phone are covered |
| Communication | Method and hours of communication with the employer |
| Data security | Rules on protecting personal and company data |
| Return | Conditions for returning to the workplace |
You can use our ready-made template: Remote work agreement
Switching and returning
- An existing employee moves to remote work by agreement of the parties. The employee's request is considered by the employer; the employer is not obliged to accept it.
- Where compelling reasons (such as an epidemic or natural disaster) arise in all or part of the workplace, the employee's consent is not required to switch to remote work.
- The conditions for returning to the workplace should be set out in the contract; for return requests amounting to a material change, the employee's written consent may be required.
Equal treatment
A remote employee cannot be treated differently from a comparable employee at the workplace in pay, benefits, training, promotion and social rights. However, differences arising from the nature of the work (for example, a meal provided at the workplace cannot be provided at home) can be based on a justified reason. In that case alternatives such as a meal card can be considered: Meal allowance exemption
Expenses and tax
Internet, electricity or equipment costs covered by the employer for a remote employee have different tax and SGK consequences depending on how they are documented. A fixed "home office allowance" is often in the nature of wages. For the right structure: Fringe benefits
Personal data and confidentiality
- The employer informs the remote employee of the rules on protecting and sharing data and provides the necessary training.
- The employee must comply with the rules set by the employer.
- Practices such as monitoring the employee's computer must comply with the transparency and proportionality principles under the KVKK: Employee KVKK privacy notice
Occupational health and safety
The employer informs the remote employee about occupational health and safety measures according to the nature of their work, provides the necessary training and ensures health surveillance. It takes the necessary measures for the safety of equipment. In remote work, the concept of a work accident applies to events occurring during work and in connection with it: Occupational health and safety obligations
Remote work from abroad
An employee working from abroad for a long time can have separate consequences under that country's tax, social security and work permit rules and may raise the risk of a permanent establishment abroad for the company. Let us assess the situation together before approving such requests: Sending an employee abroad
Checklist
- Has remote work been put into a written contract?
- Has equipment been assigned with a record? Equipment assignment record
- Has an expenses policy been set?
- Have data security rules been communicated and training given?
- Has OHS information been given?
- Have working hours and availability hours been set?
Legal basis: Labour Law No. 4857 art. 14; Remote Work Regulation (Official Gazette 10.03.2021); Personal Data Protection Law No. 6698; Occupational Health and Safety Law No. 6331.