Home Office – What should you as an employer consider?
If one or more of your employees are going to work entirely or partially from a home office, there are several things you as an employer need to be aware of.
Here's what you need to know about home offices:
1. Employees cannot demand to work from home
Employees cannot demand to work from a home office, and employers cannot require employees to work from home. As an employer, you have a general and individual duty to make accommodations for your employees. Using a home office can be one of several possible accommodation measures. If an employee is to work from home, an agreement must be in place, and both employer and employee must agree. If the work from home is only occasional, the parties can agree on this on a case-by-case basis.
2. A written agreement is required for long-term home office
If work from a home office is to be a regular arrangement, a separate written agreement must be made. Occasional work from home-that is, work that happens from time to time, but not extensively and not as a regular arrangement-does not require a separate written agreement. Employers must assess whether working from home is part of a regular arrangement. If the employee will be working solely from a home office, a written agreement is always required. The agreement should ensure clarity and predictability for both parties and must always include the following:
- The extent of the work from home
- Working hours that applies to the work from home
- Ownership and maintenance of equipment
If the agreement is temporary, the duration/end date must be specified.
3. Employees must have a safe working environment
As an employer, you have a duty to ensure that employees have a safe working environment, even when working from a home office. This means that, for regular home office arrangements, employees must have the necessary equipment to perform their job, and you as the employer must ensure, as far as practically possible, that the working conditions at the home office are safe. With a few exceptions (Working Environment Act Chapter 2, Chapter 3 except Section 3-1, and Chapter 4), the rules in the Working Environment Act also apply to home office work. The rules for working hours also apply to home office work.
The Norwegian Labour Inspection Authority - How to design the office (in Norwegian only)
4. Settle on necessary equipment, and understand the tax rules
Employers and employees must clarify whether the employer will cover various costs related to the home office. If you as an employer cover equipment for the home office, meals at the home office, or travel from the home office, this has tax implications.
Employees usually do not have the right to a tax deduction for costs related to the home office. Such costs will be included in the minimum deduction that all employees receive.
The Norwegian Tax Administration on home offices and tax (in Norwegian only)
5. Injuries at the home office are usually not considered occupational injuries
Unlike injuries that occur at the workplace, injuries that occur while an employee is working from a home office are usually not considered occupational injuries. In actuality, this means that no compensation is provided for injuries at the home office if the employee has chosen to work from home for practical reasons. To be sure that insurance covers injuries at the home office, the employer must contact the insurance provider to clarify whether the occupational injury insurance applies to employees at home offices or arrange for separate insurance that covers home office work.
Obligatory and voluntary Insurance
NAV - Circular - See the Section "Working from a Home Office" (in Norwegian only)
6. Employers do not have access to home offices
Employers or safety representatives cannot demand access to the employee's home office. The only exception is if a specific agreement has been made. The Norwegian Labour Inspection Atuhority cannot inspect private homes, but they can check whether written agreements regarding the use of home office exist, and whether home office work is included in the employer's risk assessment of the work environment.
7. Your duties as an employer
The duties you have as an employer also apply to employees working from a home office.
