Government Decree no. 487/2020 regulating remote work during the period of pandemic emergency was amended on July 3, 2021. In summary
- Provisions of the Hungarian Labour Safety Act regarding remote work do not apply, e.g. no risk assessment regarding remote work is required, no examination of safety of working tools and working environment is required from the employer, etc. Employers, however, must inform their employees of the rules of healthy and safe working conditions before going remote
- Certain types of expense reimbursement to employees in connection with remote work are now considered lawful costs to the company and are exempt from taxes
- Rules of remote work apply even if the employee spends only part of his working time working remotely
- The temporary definition of remote work performed with a non-computational device has been introduced
- Working from home-office is subject to the mutual agreement of the employer and the employee
- Unless the parties agree otherwise, the employee is obliged to work according to his/her original work schedule on both home and work days.