Hybrid work

What it means

Hybrid work is an arrangement in which an employee works part of the week in the office and part from home or elsewhere. It combines the benefits of in-person teamwork with the flexibility and commuting time savings of a home office.

The Labour Code distinguishes between regular and occasional work from home. For regular home working, the rules should be agreed in the employment contract or another written agreement, while for occasional home working an arrangement between employee and employer is enough.

Rules such as the number of office days, cost reimbursement, work equipment, availability and data protection should be agreed in writing to avoid disputes. Companies often set them in an internal policy that applies equally to everyone.

How it works in practice

When people work from home, the employer remains responsible for occupational health and safety. It should instruct employees on setting up a safe workstation and deal with equipment such as a laptop, monitor or chair.

The employer should also address reimbursement of the employee's extra costs, such as energy or internet, when they work from home regularly. The tax treatment of such reimbursement follows specific rules, so it is best set up with the payroll accountant.

Hybrid work also changes the office: fewer fixed desks and more meeting space. For teams without their own office, coworking can be a solution, and shared days and regular in-person meetings help maintain corporate culture.

What to watch out for

Employee monitoring during home working is restricted by law and the GDPR. The employer needs a legitimate reason, must inform employees in advance and choose proportionate means, and must not intrude on privacy more than necessary.

Working from another country is not the same as working from home. If an employee works abroad for long periods as a digital nomad, questions of social insurance, tax and permanent establishment can arise, so the company should have rules for that situation too.