Last September, 23, the expected Decree on remote work (teleworking) was published,  Thus providing a solution to a need that has been generated as a result of Covid-19.

Since March, date on which many workers were confined to their homes, most companies have been peparing their systems to be able to continue with the activity and to avoid the spread of the pandemic, thus protecting their workers.

In the new Decree that has been published and whose is applicable within 20 days, the main points for the performance and continuation of the work relationship from home, are detailed with a series of points about who must assume the costs incurred, the responsibilities and the obligations.

The legal document established that the performance of work with current technologies during working hours will be considered teleworking, but from home instead of a work place. That is, it is considered rather, remote and flexible work.

Considering the experience of all these months, the Government, the social agents and the employers, assure that the remote work has come to stay and therefore requires a specific regulation that accommodates the rights and obligations generated by a professional relationship of this nature.

This is the reason why we have analyzed the official document and below we detail the key points that should be considered from now on:

  1. Remote work provided in a reference period of 3 months, a minimum of 30% the working day or equivalent percentage depending on the duration of the contact, is considered to be regular.
  2. The rights and obligations of the employer and the employees are the same as those ones of workers who provide their services in physical workplaces. It refers to conciliation live or discrimination, among many others.
  3. Remote work is voluntary and there must be a formal agreement between both parties.
  4. The agreement that is prepared must contain: details of the computer inventory and media tools, expenses that are generated by the remote work, way of quantifying them, schedule, distribution to the day, possibility of reversing the agreement and deadlines.
  5. Reference is made about the right to the digital disconnection, which until now was only referred to in some Collective Agreements.
  6. Information about data protection, prevention of labor risk and the possibility of implementing measures by the company to verify compliance with the provision of the services, are regulated.

Finally, Transitional Provision 1 explicitly sets out the situation of those teleworking agreements that already existed before the entry into force of this new regulation. In these cases, the previous agreement must remain in force until its termination.

In conclusion, this new regulation could help companies and workers to solve problems derived from this extraordinary situation.  It would remain pending further development or legal practice the clarity on the effects that may entail the compensation of expenses and the use of personal means in the professional provision of work. All this will have a further development that affects the costs of social security and / or taxes derived from these payments.

In Auxadi we are experts in providing value added services in accounting, finance, tax compliance, payroll management and technology, being a strategic partner of your business.  If you need to expand on what we have stated here, please do not hesitate to contact us.

Do you need more information?

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María Jesús Álvarez
Payroll Director

Toda la información está actualizada en el año 2020. Este contenido ha sido preparado como guía general sobre asuntos de interés únicamente, y no constituye asesoramiento profesional. En ningún caso se debe actuar en base a la información contenida en este documento sin obtener asesoramiento profesional específico. Ninguna representación o garantía (expresa o implícita) se da en cuanto a la exactitud o integridad de la información contenida en estas páginas, y, en la medida permitida por la ley, AUXADI no acepta o asume ninguna responsabilidad o deber de cuidado derivado de cualquier consecuencia que usted o cualquier otra persona que actúe, o se abstenga de actuar, en confianza en la información contenida aquí o por cualquier decisión basada en ella.