Pursuant to Governmental decree no 487 of 11 Nov 2020, which was promulgated on the evening of 11 November 2020, the following rules are applicable to remote contractual work conducted during the emergency situation:
- The provisions of Article 86/A of Act XCIII of 1993 on work safety regarding remote work, for example the prescription for a preliminary risk assessment shall be no longer obligatory.
- It is sufficient if Employer informs Employee about the rules governing the safe working conditions that pose no danger to health; Employer must provide this information to Employee and Employee must choose the location for the work based thereon;
- During the emergency situation the amount set in advance by the Parties, in the maximum monthly value that corresponds to 10 percent of the minimum salary applicable on the 1st day of the given taxation year (HUF 16 100) that is paid to the Employee performing contractual work remotely during the emergency situation qualifies as cost reimbursement with no verification need.
- In their agreement Employer and Employee may derogate from the provisions of Article 196 of the Labour Code regarding remote work during the emergency period.
According to the Ministry of Innovation and Technology the above modifications provide several options to the parties to freely choose the place of work and remote work can be conducted even partially or even in some parts of the working days.