Partial remote working remains the norm: the 4 key things employers now need to arrange

Employment Law

20 August 2021

Partial remote working remains the norm: the 4 key things employers now need to arrange

Stelt u zich eens voor: u werkt al jaren met dezelfde zelfstandige. Hij stuurt facturen, factureert btw en heeft een eigen kvk-nummer. Toch krijgt u in 2026 ineens vragen van de Belastingdienst over de aard van uw samenwerking. Hoe heeft het zo ver kunnen komen?

There is quite a bit of criticism of the “Working where you want” bill. If this bill is enacted, employees will get a statutory right to work from home, unless the employer has weighty grounds to refuse remote working. But in any case, partial remote working will remain the norm at most companies, even after the coronavirus crisis. So employer and employee will sort it out themselves. But if no agreements have yet been made about this, now is really the time to do so! In this blog you can read the 4 key things employers need to arrange in connection with remote working.

1. Make written agreements

Since the beginning of last year, many employees in the Netherlands have been working from home. This is happening on government advice to curb the spread of the coronavirus. Case law has established that this government advice does not create a general right to work from home. The employer therefore, in principle, still has the authority to instruct employees to come to the workplace. Of course, a safe workplace must then be guaranteed in accordance with RIVM guidelines. However, if the employer continues to facilitate remote working going forward, an “acquired right” to (partial) remote working can indeed arise. There is a risk that remote working can then no longer be withdrawn in the future, for example because an employee is not performing well at home or because it is necessary for business operations. That is why employers for whom remote working is becoming structural should now put good agreements and conditions on paper. It is also important to have written instructions in the form of a policy, so that the employer can supervise remote working and everything keeps running smoothly.

2. Attention to the duty of care

The employer also has a duty of care for the health of its employees when they work from home. If an employee suffers health damage at home, such as a herniated disc or a burnout, the employer can be held liable. If the employee demonstrates that they suffered the health damage while working (at home), the burden of proof is even reversed. The employer must then show that it took sufficient measures to prevent health damage. It is therefore important for employers to take measures and formulate policy, possibly in cooperation with the occupational health service, and actively communicate this.

3. Providing equipment and setup in connection with health and safety rules

Research by TNO from March 2021 shows that more than half of remote workers say they still do not have the right resources for an ergonomic workplace. As a result, the employer runs a considerable risk in connection with health and safety legislation and the duty of care. It is therefore advisable to lend employees certain items for the home workplace. Think of a monitor, keyboard, and an ergonomic desk and chair. It is also possible to give the employee a budget so that they can purchase such items themselves. The employer must then actively ensure that employees work in accordance with the health and safety guidelines. In doing so, privacy must be taken into account, since it concerns the private home.

4. Changing travel expense allowances and home-working allowances

We see that many employers are currently reviewing their expense allowances. For example, the travel expense scheme is often adjusted because employees come to the office less often. Fixed travel expense allowances need to be reviewed because employees have to be in the office a certain minimum number of days for those to apply. Instead of a travel expense allowance, employers are increasingly opting for a home-working allowance. This can be calculated per day worked from home or be a fixed amount per month. There are various schemes through which these expenses can be reimbursed to the employee tax-free. For some expense reimbursements, a targeted exemption applies, for example, while other items can only be reimbursed tax-free under the WKR (work-related expenses scheme). Providing expense allowances to employees must always be done carefully, because otherwise employers may be faced with high additional tax assessments from the Tax Authorities.

Would you like to know more about remote working?

On 14 October, The Legal Company is organising an online lunch session on remote working. In this lunch session, employment law expert mr. Alain Hardy explains the key rules on remote working and you will receive practical advice on how to best approach this as an employer.

Topics discussed during this lunch session:

Right to work from home
Working conditions of the home workplace
Home-working agreement and/or home-working policy
Remote working and privacy
Expense allowances for remote working

Practical information

Date: Thursday 14 October 2021
Via: ZOOM meetings
Time: 12.00 – 13.00
Cost €155 excl. VAT per participant

You can register here!

Nothing changes as constantly as laws and regulations. Please note that our blogs may no longer reflect current laws and regulations and may therefore be outdated. If you have questions or an issue relating to this blog, or wish to obtain legal assistance, please contact us.

De afgelopen jaren stonden in het teken van de Wet VBAR, het wetsvoorstel dat een einde moest maken aan onduidelijkheid over de zzp’er. Het kabinet heeft delen van dat voorstel inmiddels geschrapt. Op het eerste gezicht is dat goed nieuws: minder regels, minder administratieve last. Maar in de praktijk blijven dezelfde toetsen overeind.

“De inhoud van de samenwerking is leidend, niet wat er op papier staat.”

De Belastingdienst handhaaft sinds 1 januari 2025 weer actief op schijnzelfstandigheid. En recente uitspraken van de Hoge Raad bevestigen dat rechters strikt toetsen of er sprake is van ondergeschiktheid en gezagsverhouding.

Voor uw praktijk betekent dit drie dingen. Een: leg de samenwerking duidelijk vast, met aandacht voor de inhoud. Twee: voorkom dat een zzp’er feitelijk werkt als werknemer. Drie: wees voorbereid op een controle, en weet hoe u de relatie kunt herzien als dat moet.

Heeft u vragen over uw concrete situatie? Wij sparren dagelijks met opdrachtgevers over hun zzp-relaties. Vraag een offerte op of bekijk onze Legal Safe abonnementen.