In the modern context of digitalization and rapid economic transformations, teleworking has become an essential component of the work environment. In Romania, this work regime is regulated by Law No. 81/2018, which establishes the legal framework for teleworking activities, thus ensuring the rights and obligations of both employers and employees. According to the aforementioned law, teleworking represents a form of work organization where the employee regularly and voluntarily performs the specific duties of their position, occupation, or profession in a location other than the employer’s premises, using information and communication technology.
Starting January 1, 2024, through Emergency Ordinance No. 115/2023, the fiscal facilities for the 400 lei amount granted to teleworkers have been abolished. Thus, the tax exemption for the amount of up to 400 lei to cover teleworking expenses has been removed from the Fiscal Code. Additionally, Law No. 241/2023 establishes, starting from July of the current year, the possibility for employees with children up to 11 months old to request 4 days per month of home work or teleworking, except in cases where the nature or type of work does not allow such activities.
Employees are required to ensure they have all the necessary means to fulfill their job duties. Through Emergency Ordinance No. 36/2021, the obligation for the activity to be carried out “at least one day per month” in teleworking mode has been eliminated. The law does not specify the exact number of days per month for teleworking, emphasizing the importance of a consistent performance of remote work without requiring the entire activity or most working days to be in this mode.
Essentially, teleworking activities are based on the mutual agreement of the parties, being an express provision in the individual employment contract or introduced through an additional act. Thus, the employee’s refusal to accept teleworking cannot be used as grounds for the unilateral modification of the individual employment contract or for disciplinary sanctions against them. The employer can request, and with the written consent of the full-time teleworker, they can perform overtime work.
Furthermore, the employer can monitor the teleworker’s activity primarily through the use of information and communication technology, according to the provisions stipulated in the individual employment contract, internal regulations, and/or applicable collective labor agreement. Through Emergency Ordinance No. 36/2021, the location for performing teleworking is no longer imposed by law, allowing the teleworker to freely choose the location where they carry out their activity, including the possibility to change it without notifying the employer. Moreover, the method of recording the teleworker’s working hours is determined in relation to the provisions of the Labor Code, more precisely under the conditions established with the employees through a written agreement.
The teleworker is entitled to all the benefits provided by law, internal regulations, and the applicable collective labor agreement, similar to those granted to employees who work at the employer’s premises or home. To protect the confidentiality of information, the teleworker is obliged to keep secret and ensure the confidentiality of documents used in performing teleworking activities.
Non-compliance with the provisions of Law No. 81/2018 attracts contraventional sanctions for the employer.
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Ana Maria Nistor – Attorney at Law
