On 18 December, the Minister of Labour and Social Affairs, Ing. Marian Jurečka, the Decree of 15 December on the determination of the lump sum amount of the reimbursement of telework costs for the year 2024 was signed.
Lump sum telework reimbursement from 1 January 2024
With effect from 1 January 2024 lump sum for reimbursement of teleworking costs By § 190a(4)(a) of the Labour Code decreases to 4,50 CZK for every hour of telecommuting you do.
The lump sum is set by the Ministry of Labour and Social Affairs by decree on the basis of data published by the Czech Statistical Office on household consumption adjusted for the telework model for one adult in an average household in the Czech Republic per 1 hour. It is determined:
- at a regular time from 1 January of the calendar year
- on an extraordinary date, if there is an increase or decrease of 20 % in the value referred to in the preceding paragraph compared to the lump sum amount last established by the Decree.
Compensation for costs when working in a homeoffice
The lump sum teleworking reimbursement was introduced with the amendment to the Labour Code effective from 1 October 2023, which brought about the aforementioned teleworking arrangement, the "homeoffice". It is one of the options, how to compensate the employee for the costs of working from a location agreed with the employer other than the employer's workplace.
Another option, how the employer can compensate for these costs is that it will reimburse the costs that the employee actually proves to the employer.
The employer shall discuss with the employee may be agreed in writing in advance, that the reimbursement of costs in connection with the performance of telework or part thereof by employees it doesn't belong.
Tip: The rules for telework and how to enter telework reimbursements into AVENSIO SW are described in detail in the article here.
