Remind the homeworker that they must have consent from their mortgage provider to work from home. According to the Office for National Statistics, 13.9% of the UK’s workforce were homeworkers in January to March 2014, up from 11.1% in 1998, and the proportion of the UK workforce working from home is likely to rise as employers increasingly recognise that flexible working, including homeworking, can bring benefits to their organisation. However, it is advisable to consider this on a case-by-case basis – particularly where the employee may suffer from a disability and the provision of such equipment could be considered a reasonable adjustment. It will normally be appropriate to tailor a standard employment contract in order to reflect any homeworking arrangements. What protections, if any, an employee acquires will depend on the country in question. Payroll This duty cannot be delegated to the worker, even though your employer is not in your home and cannot control what goes on there. Working from home because of the coronavirus pandemic may sound like a luxury. This is also true of the UK, where employees have certain minimum statutory rights from day one. Consider how you might regulate stress levels, how to ensure rest breaks and other working time obligations will be met, whether specialist equipment is required or needs to be safety tested, first aid arrangements, and reporting work-related accidents. Immigration implications of working abroad temporarily. Employees will also need to comply with applicable public health guidance (e.g. The spread of coronavirus presents unique issues for employers seeking to protect themselves, their employees and the public. The key practical steps for minimising the risks are as follows: If you would like to learn how Lexology can drive your content marketing strategy forward, please email [email protected]. Expenses – consider whether or not employees will be entitled to expenses for travel to the office or a contribution towards telephone, broadband, heating and lighting costs. While novel coronavirus­ (or COVID-19) has not yet been declared a global pandemic, people in 81 countries and 13 US states have been infected with the virus, and state and local public health departments are reporting new cases every day. While I am focusing on WFH, these same rules apply generally for managers and employees working at remote offices, i.e., offices away from headquarters. Several tax authorities have issued concessions in the light of Covid-19, but not all have done so, and it will be important to establish the rules in place in the relevant host country. Employment Law Employee Benefits Awards Tax and social security implications of working temporarily abroad. Working and living in Spain after Brexit: what changes for UK nationals? Prepare yourself for the inherent risks that come with providing staff with work from home opportunities. If employees live and work abroad, even for short periods, they can become subject to the jurisdiction of that other country and start to benefit from the applicable local mandatory employment protections. Covid-19 is causing many employees to ask if they can work from ‘home’ for an extended period in an overseas country, for example, because it is their home nation or their family is based there. Particular changes to the contract to consider include the following: Place of work– if the employee will be predominantly working from home, the normal place of work will be the employee’s home, although the contract should also include a provisio… Performance & Engagement Work from home craft jobs UK; Home based pharmacist jobs; Part time cash in hand work London; Piece work jobs from home UK; Receive the latest listings for Work from home legal jobs. However, employers need to ensure the home workers are properly managed and protected to avoid any employment law issues for their businesses. If an employee is not an EEA national and/or wishes to work from a non-EEA country, you will need to consider what restrictions may be in place. Yes, if the contract of employment permits you … The war for talent is alive and well and people are demanding to work differently. For example, EU nationals should consider whether to secure settled or pre-settled status in the UK before they travel overseas. The employee takes responsibility for ensuring they have the necessary technology and arrangements in place to enable them to work effectively. In the European Economic Area (EEA) and Switzerland, there are currently exceptions to this general rule which allow a UK employee and their employer to continue to pay UK NICs and not pay social security contributions in the host country if certain conditions are satisfied. Employee Benefits Live, • Occupational Health & Wellbeing Do staff have access to the equipment that will enable them to work […] Always take expert local advice on any tax, social security, immigration and employment obligations you may have in the host country, and on any Covid-19 concessions that have been issued. Whilst most homeworkers will be doing low risk, desk-based jobs, you should ensure appropriate risk assessments are conducted both at the start of the homeworking arrangement and periodically thereafter. Organisational Development Equipment – will the employee require specific equipment to perform their work? Contact us OH&W subscription terms. But work should be your priority. The longer the arrangement continues, however, the greater the risk - particularly if the employee routinely negotiates the principal terms of contracts with customers which are simply ‘rubber-stamped’ without amendment by UK employees. Put procedures in place so you can keep in direct contact with home workers so you can recognise signs of … The articles are well covered and include the right amount of detail. Will the equipment need to be insured and, if so, whose responsibility will it be to arrange and pay for this? Change Management visiting family) may reach the 183-day threshold sooner than you think. Enter your email address to receive alerts when we have new listings available for Work from home legal jobs. For example, most will want homeworkers to use only company computer equipment to ensure compatibility as well as maintenance of virus protection and other security measures. Hours of work – specify when the employee will need to be available for work. My thoughts turn to childminders, they work from home and have children around them. quarantine periods) both in the host country and on their return to the UK. For example, in the Netherlands, employers must provide employees with the equipment needed to ensure a safe working environment which in some cases might involve making a contribution or purchasing relevant equipment. Consider only approving requests for a short, time-limited duration where the employee’s expected return date is clearly documented. In some countries, work itself is prohibited even as a business visitor. Firms;, Toffoletto De Luca Tamajo e Soci,  Sagardoy Abogados, Claeys & Engels ,advocaten, Lewis Silkin LLP,. Workforce Planning, • About Personnel Today From a UK perspective, unless the anticipated duration of the stay is so long that it may impact tax residency (see below), the UK employer should continue to deduct income tax under the PAYE system in accordance with the employee’s PAYE code notwithstanding that the employee is temporarily working overseas. Issues covered: Q: I am seeking legal obligations for UK employers wherein an employee requests to work at home full-time and this is granted. Brexit, Italy and the UK: the new rules on working, living and travelling, Can I ‘work from home’ in another country? Ensure that flexible workplace policies … Immigration permission is generally not required for business visits. The UK has a DTT with most countries, including all 27 EU countries and most other major world economies. OH&W subscriptions Privacy policy Whatever the precise arrangement, there are a number of issues for an employer to consider. However, there still remains numerous challenges with this almost-overnight switch to remote working. Further, depending on the social security regime that is in place, there may also be a liability to pay social security contributions in the host country in addition to any contributions that are made in the UK. Working from home is often a great solution for employees who are looking for a more flexible style of working. While this may be less of a problem if you already have established operations in the host country, it could be a real headache if you do not. Follow the latest government advice about working from home on GOV.UK. Flaxton cites BT as a big employer that is keen on home working… Worker’s compensation. Right to enter – do you want include a licence to enter the employee’s home (on reasonable notice) in order to install, maintain or service any company equipment, or retrieve it on termination? In other countries where no agreement exists, the UK employer must continue to deduct employee UK NICs and pay employer NICs for the first 52 weeks. Ensure, for example, that they have access to work related benefits (such as the staff canteen or workplace gym) even though they may not use them regularly. For the time being, working in the EEA is generally more straightforward but this will change after 31 December 2020 when the Brexit implementation period comes to an end. The employee is still working solely for the UK business. The shorter the period the employee is working abroad, the smaller the risks are likely to be. If so, who will provide and pay for this equipment and who is permitted to access it? Views from the UK and beyond, Home and away - when working from home means working abroad. If you are self-isolating but cannot do your work at home, then, by law you should at least receive statutory sick pay. Note that these rules are due to expire on 31 December 2020, when the current Brexit implementation period ends, and it remains to be seen whether there will be a trade agreement between the UK and EU which will replicate any of these features. Training Employers are advised to take preventative measures—such … The mere fact that an employee is working from home should not change their tax status – you should still deduct income tax and national insurance contributions as normal. Working from home, telecommuting, flexible hours, – whatever you call it, it is part of the Gen Y paradigm of focusing on work product rather than work process. Assuming the working-from-home arrangement is only short term, it would be difficult for the tax authorities to argue that a permanent establishment had been created. For example, if an individual is working from home because of ill-health and receives less favourable benefits than a comparable office-based employee, they may claim disability discrimination. This article tackles the question of whether work from home can work for your legal department and the things you need to do to ensure that any WFH policy works for everyone. Introducing PRO ComplianceThe essential resource for in-house professionals. It is also worth including the right to require the employee to revert to office-based working. It is possible that you will receive more such requests in future, as employees look to take advantage of increased remote-working opportunities to ask if they can work abroad for a short period on a regular basis. Learning & Development Working remotely - can employees work overseas? Remember, though, that employees who have already spent other periods in the host country in the same 12-month period (e.g. For example, if they want to work in Hong Kong but don’t have permission to stay there indefinitely, they should not undertake any work without permission, even for a limited period and even if the employing entity is not a Hong Kong entity. What is this doing to employees’ health, especially physical health? Health & Safety Mandatory employment protections may apply. In some instances, it may also be sensible to put in place specific policies to cover off some of the more practical arrangements. "The newsfeeds deliver us the most recent legal analysis and practical information. The employer is responsible for the protection of the occupational health and safety of staff who work from home as well as office-based workers. The next generation search tool for finding the right lawyer for you. For example, will the employee be required to observe strict office hours, have complete flexibility over when they work, or have certain “core hours” when they must be available. Confidentiality and data protection – this can be difficult to supervise remotely so include an express term to address what is considered confidential information and the necessary protections required (such as passwords, encryption, a secure filing cabinet, a shredder etc) and make sure data protection obligations are maintained. Who might have access to the employee’s computer? Deciding on working from home arrangements So what should employers be aware of if they want to facilitate homeworking? Here are the key tax issues you need to know if you will be working remotely permanently Published Sat, May 30 2020 10:15 AM EDT Updated Sat, May … Please contact [email protected]. HR Business Partner COVID-19: the practical implications of employees working abroad temporarily. Keep a step ahead of your key competitors and benchmark against them. Risk of creating a permanent establishment is low but should be considered. Working from home You may be able to claim tax relief for additional household costs if you have to work at home on a regular basis, either for all or part of the week. The employee must comply with all applicable public health guidance in both in the country to which they travel and in the UK. Other non-British nationals should consider whether their absence from the UK may affect their visa, or their eligibility to apply for other types of status in future where absences are assessed, such as indefinite leave to remain, permanent residence or naturalisation as a British citizen. meetings and training). If the employee is using their own computer/phone ensure you have a right to monitor work communications on those devices. A right to enter may also help enable you to carry out risk assessments for health and safety purposes, although legal advice in terms of enforcing this right would be needed if the employee (or another person) was refusing entry. Photograph: Stephen Parker/Alamy. In practice, this means that a short stay abroad in many locations is not going to result in the employee becoming liable for host country income tax. HR Consultant Multiple court cases have held companies liable for covering costs incurred … Employers should consider a variety of issues, including tax, social security, immigration and employment implications, before agreeing to an employee’s request to work from home when ‘home’ is not in the UK. Check your employer’s liability insurance covers employees working from home. A work from home policy that sets out requirements to be observed by employees while they are working from home. This note outlines the issues relevant to homeworking; the benefits and drawbacks and the practicalities that need to be addressed in the event that an employer engages homeworkers or accedes to an existing employee's request to work (full or part time) from home. Skip to Job Postings, ... Full office-based training will be provided with the role transitioning to working from home 80% of the time. 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