Corporate reimbursement is also affected by the new overhead rules

By: Trademagazin Date: 2022. 08. 24. 10:55

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Due to the rules on utility reduction, which will be amended on August 1st, the tax-free utility allowance given to the employee may also come to the fore. Employment in the framework of teleworking, on the other hand, must be regulated in the employment contract – warns Baker McKenzie.

Pursuant to the government decree, residential consumers must bear the additional costs resulting from the increase in the world market price above the annual consumption of 2,523 kWh of electricity and 1,729 m3 of gas. In the case of above-average consumers, this involves significant expenses. According to the Labor Code, the employer must reimburse the employee for the justified costs incurred in connection with the work – such are the overhead costs due to teleworking.

“In the case of employees who (also) work at home, due to the increase in energy prices, the costs related to work come to the fore even more. It is therefore worth considering what is the most appropriate solution from the point of view of employers and employees”

said dr. Nóra Óváry-Papp, senior lawyer at Baker McKenzie.