When an employee works from home, does his employer have to pay him compensation? How much can he claim? How is this compensation calculated?
The home-working allowance aims to compensate for the use of part of the employee's home for professional purposes when the employer does not provide premises. Let's decipher together how it works, its legal framework and its calculation methods.
What is the home occupation allowance for teleworking?
The home occupation allowance is a sum paid to employees who, due to the lack of an office provided by their employer, are forced to work from home.
Unlike reimbursed professional expenses (Internet, electricity, computer equipment), this allowance specifically compensates for the occupation of personal space for professional purposes.
The award criteria:
- The employer does not provide professional premises
- The employee is forced to use part of his home to work
- Transforming home into workspace creates inconvenience
Who can benefit from it and what are the employer's obligations ?
The employees concerned
An employee may claim a home-working allowance when:
- His contract does not include access to an office on the company premises.
- He is working remotely by force and not by choice.
- His employer does not provide him with any workspace
Employer's obligations
The employer is required to pay this compensation if the employee does not have professional premises. In the event of a dispute, it is up to the employer to prove that an office was made available (Cass. soc., 15 November 2023, no. 21-26.021).
How to calculate the home occupation allowance when teleworking?
The criteria taken into account
The amount of the compensation for occupation of the teleworking home is set on a case-by-case basis by the judges, depending on:
- The area occupied for professional use
- Rental value of housing
- The need to store professional equipment or documents
Concrete examples of compensation amounts
Here are some court decisions that have set compensation amounts:
- €115 per month for the installation of an office space with equipment storage (Paris Court of Appeal, 2023)
- €100 per month for a 12 m² office in a 160 m² house (Poitiers Court of Appeal, 2023)
These amounts are indicative and may vary depending on the situation.
Who can benefit from it and what are the employer's obligations ?
Taxation and support
- For the employer: The compensation can be recorded as a deductible expense
- For the employee: It is subject to income tax, except for specific exemptions
Good to know: URSSAF offers a flat-rate scale for compensation for teleworking expenses , which some companies use as a reference.
The home occupation allowance for teleworking is a right for employees when no office is made available to them. Understanding how it works and how it is calculated is essential to avoid disputes and ensure a fair work organization.
FAQ: Everything you need to know about home occupation compensation
Who is eligible for home occupation compensation?
Who can claim home occupation compensation?
Any employee forced to use their home to work due to the lack of an office provided by their employer.
Who should pay the home occupation allowance?
Who is liable for the home occupation allowance?
The employer is required to pay it if no alternative is offered to the employee.
What are the criteria for calculating the teleworking allowance?
How to calculate the telework allowance?
It is based on the surface area used, the rental value of the accommodation and the professional constraints imposed on the employee.
What is the average amount of compensation for an employee working from home?
What compensation in the event of teleworking?
The amount is set by the courts and is around €100 to €150 per month depending on the case.
What are the steps to obtain reimbursement for expenses related to teleworking?
How to get reimbursed for teleworking expenses?
In addition to the occupancy allowance, the employer can reimburse other expenses such as Internet, electricity and computer equipment.
