Home office : focus on the obligation to indemnity employees

Expenses incurred by an employee in the performance of his or her employment contract must be borne by the employer. Including the costs generated by home office, regardless of the terms under which it is set up (collective agreement, charter, by mutual agreement between employer and employee).

This principle, enshrined in particular in the national interprofessional agreement of November 26th, 2020 (extended), has been confirmed by case law.

This remains true even when the implementation of home office has been imposed by government measures due to exceptional circumstances (Covid comes to mind in particular).

The Paris Court of Law recently confirmed that home office, whether chosen or imposed, entitles employees to reimbursement of professional expenses (Paris Court of Law, May 23rd, 2023, RG n° 21/08088).

As a reminder, the taking over can take two forms:

• reimbursement of actual expenses, with supporting documents
• payment of a lump-sum allowance, exempted from social security contributions up to certain ceilings.