OGH on Remote-Work Expense Reimbursements

Jan 26, 2024 Benn-Ibler Rechtsanwälte

As a matter of principle, the provision of equipment for the performance of work is the responsibility of the employer. If employees provide the equipment themselves, they have a claim against the employer for reimbursement of expenses under Section 1014 of the Austrian Civil Code (Allgemeines Bürgerliches Gesetzbuch, ABGB).

The plaintiff was employed by the defendant as a member of staff. The employment contract specified the defendant’s office premises as the place of work. As a result of the COVID-19 lockdown and subsequent closure of the facility, the plaintiff had to work from home as of 16 March 2020. The defendant provided the applicant with a laptop computer, a company mobile phone, and an office chair. The defendant also offered all its employees a remote-work scheme with a gross monthly allowance of EUR 250, which the claimant did not accept.

For more than a year, the plaintiff worked remotely from her living room. Her family members had to leave the room to allow her to work undisturbed. From the 15th of August 2021, the plaintiff was on sick leave.

The plaintiff claimed compensation for expenses in the net amount of EUR 5,000 on the grounds that she had made her private home available in order to carry out work for the defendant there.

The court of first instance and the court of appeal partially upheld the claim. The OGH agreed with the court of appeal, adding the following:

Reimbursement of expenses compensates for additional expenses actually incurred as a result of the employment relationship. It does not cover the provision of labour. As expense reimbursement is not remuneration, it is not taken into account in the case of continued remuneration in the event of illness.

Reimbursement is not limited to the additional costs incurred when working remotely. It shall also include a proportion of the costs of electricity and heating, as well as a proportion of the rent.

OGH 9 ObA 31/23h (27 September 2023)