Working conditions law for working from home
You must ensure that your employees can work healthily and safely. Also when they work from home. That is why the Working Conditions Act (Arbowet) contains rules for employees who work from home.
Ensure a good workplace at home
As an employer, you have a duty of care. This means, among other things, that you must provide a good and safe home workplace for your employees. You must do this as far as it is reasonable and can be expected of you. For example, by reimbursing or lending resources for the workplace. Such as a good office chair or extra computer screen(s).
Discuss with your employees what they need to prevent (physical) complaints.
Read more about your employees' rights when working from home.
Ergonomically sound
Your employees' home workplace must be ergonomically sound (in Dutch). This means that tools are designed so that your employees can work in a safe and healthy way. And that the human characteristics are taken into account. Consider, for example, an ergonomic mouse, good lighting, a good desk chair, or a special keyboard.
Work-related costs scheme: untaxed extras for your staff
You can reimburse, give, or lend out extras.
Extras within discretionary marginExamples:
- Sports membership
- Christmas gift
- Bicycle
Administration: you mark this in your administration as final levy wage. Please note: you must mark this before you give the benefit.
Effect on discretionary margin: employer is taxed 80% for amounts above the discretionary margin.
Exempted business costsExamples:
- Travel costs
- Training costs
- Overnight stays for work
Administration: you mark these costs as final levy wage in your administration. Please note: fixed limits apply for each exemption.
Effect on discretionary margin: these costs do not affect the discretionary margin, unless you go above the fixed limit.
Workplace facilitiesExamples:
- Desk
- Work uniform
- Coffee
Administration: you put this in your accounts for 0 € Effect on discretionary margin: these costs do not affect the discretionary margin.
Tip:First check if the extra you offer falls under an exemption. That way, more of your discretionary margin will be left over for other extras.
Provide information about the risks
You must educate your employees who work from home about how they can do their work safely and healthily. For example, about the layout of the home workplace or about good posture while working. You should also inform them about the risks they face when working from home. Such as the risk of muscle and joint complaints (RSI) or work stress. Also, explain the rules for computer work (in Dutch). For example, if your employee works more than 2 hours a day with a computer monitor, the monitor and keyboard should not be attached to each other.
Your employee is also responsible for a healthy and safe home working environment. For example, by using the resources you provide.
Include working from home in your RI&E
The risk assessment and evaluation (RI&E) is the basis for your mandatory health and safety policy. Here you describe the health and safety risks your employees may face. In a plan of approach, you describe which measures you take to counter these risks as much as possible.
Take working from home into account in your RI&E. This may pose different risks than when your employees work in the office. Such as the mental pressure that employees can experience by combining work and other obligations at home. Caregiving duties for instance. So, you should also consider drawing up a policy against psychosocial workload.
What is in an RI&E? Watch the video
Checking the RI&E
If you do not have a (full) RI&E and plan of approach, the Netherlands Labour Authority (Nederlandse Arbeidsinspectie, NLA) can enforce this. For example, with a fine.
Would you like to check if your working conditions policy is in order? Then use the NLA's health and safety self-inspection tool (only available in Dutch)