In Slovakia, the law does not provide for flat-rate reimbursement of electricity and internet costs. For regular work from home, the employer reimburses demonstrably increased expenses associated with the employee’s own equipment if the conditions are agreed in the employment contract or a collective agreement. In Czechia, an employee in an employment relationship is entitled by law to reimbursement of remote-working costs, either in the amount substantiated or at a flat rate for each hour or part of an hour, if the flat rate is agreed or laid down in an internal policy. This entitlement may be excluded only by a prior written agreement.
Employees work from home for part of the week and ask who will pay their higher electricity and internet bills. The answer differs between Slovakia and Czechia. The Slovak Labour Code does not provide for a statutory flat rate for working from home and, for regular work from home, requires reimbursement only of demonstrably increased expenses associated with the employee’s own equipment, provided the parties have agreed on the conditions. The Czech Labour Code directly grants an entitlement to reimbursement of remote-working costs. This entitlement may be excluded only by a prior written agreement.
Slovakia: increased expenses for telework
Under the Labour Code (Act No. 311/2001 Z. z.), regular work from home constitutes home-based work or telework (Section 52(1)). The law requires employers to take the following measures:
The following quotation is reproduced in its original language:
Zamestnávateľ prijme pri domáckej práci alebo telepráci vhodné opatrenia, najmä […] uhrádza za podmienok podľa § 145 ods. 2 preukázateľne zvýšené výdavky zamestnanca spojené s používaním vlastného náradia, vlastného zariadenia a vlastných predmetov potrebných na výkon domáckej práce alebo telepráce […]
Section 145(2) sets out two conditions. Reimbursement must be agreed in a collective agreement or the employment contract, and the employee must use their own items with the employer’s consent. The law does not expressly mention electricity or internet access. In our view, these may be included among expenses associated with the use of the employee’s own equipment if the increase can actually be substantiated. For an internet connection that the household pays for regardless of working from home, proving increased expenses may not be straightforward. It is therefore more practical to agree on the method of calculating reimbursement in the contract or to provide the employee with a company computer, telephone and internet connection.
For occasional work from home, only the data protection provisions of Section 52(8) apply (Section 52(2)). The obligation to reimburse increased expenses does not apply, although reimbursement for the use of the employee’s own items may also be agreed in this situation (Section 145(2)). The distinction between regular and occasional work from home is explained in the article working from home and telework in the employment contract (forthcoming) (in Slovak).
Reimbursement for the use of an employee’s own tools, equipment and items under Section 145 of the Labour Code is not subject to tax if its amount is determined on the basis of a calculation of actual expenses (Section 5(5), letter f), of Act No. 595/2003 Z. z.). Flat-rate reimbursement is not subject to tax only if the employer calculated it using average conditions and its amount is based on a substantiated calculation of actual expenses (Section 5(6)). You should therefore check the calculation method with a tax adviser.
Czechia: reimbursement of remote-working costs
In Czechia, remote work is possible only on the basis of a written agreement (Section 317(1) of the Czech Labour Code, Act No. 262/2006 Sb.). An employer may order it unilaterally only where a measure issued by a public authority so provides (Section 317(3)). Employers must reimburse expenses incurred by employees in connection with the performance of their work (Section 151). For remote work, this means either costs substantiated by the employee or a flat rate for each hour or part of an hour of remote work (Section 190a of Act No. 262/2006 Sb.). The flat rate must be agreed in writing or laid down in an internal policy. Its amount is set by a Ministry of Labour decree, regularly taking effect on 1 January, and an employer that does not remunerate employees under the statutory salary regime may pay a higher rate (Section 190a(3) to (5) of Act No. 262/2006 Sb.). The flat rate covers all remote-working costs and is payable no later than the month following the month in which the entitlement arose (Section 190a(5) and (6)).
Reimbursement may also be excluded, but only in advance and in writing:
The following quotation is reproduced in its original language:
Zaměstnavatel se zaměstnancem si mohou předem písemně sjednat, že náhrady nákladů v souvislosti s výkonem práce na dálku nebo jejich část zaměstnanci nepřísluší.
For an agreement to perform work or an agreement on work activity, reimbursement is due only if the parties have agreed to it (Section 190a(7)). The flat rate is not subject to tax in the employee’s hands up to the amount that may be paid to employees remunerated under the statutory salary regime (Section 6(7), letter e), of Act No. 586/1992 Sb.).
What to address in your documents
- In Slovakia, specify in the employment contract for telework who provides the equipment and internet connection and how increased expenses are calculated.
- Set out the rules for occasional work from home and the use of employees’ own equipment in an internal policy.
- In Czechia, choose reimbursement of substantiated costs, a flat rate or a written exclusion of reimbursement in the remote-work agreement.
- For an employee working from home in the other country, also check the applicable insurance arrangements as discussed in the question where contributions are paid for cross-border work from home.
How we can help
We prepare amendments to employment contracts and Czech remote-work agreements, including reimbursement arrangements, through our employment contracts and documentation service. We set out company-wide rules on working from home, using equipment and reimbursing costs in internal rules and policies.
This answer provides general information on the law as at 3 October 2026. It does not constitute legal services or replace an assessment of an individual case. The details of your situation may differ. Book a consultation to discuss them.
