Remote work in the employment contract: what must be regulated

Swiss employment law recognises no statutory right to remote work. The employer decides, within its right to issue instructions, whether work may be done from home. Conversely, it cannot simply withdraw home working once permitted if it was contractually assured – which is why the wording is decisive.

Typical variants in practice:

• Voluntary arrangement: "The employer may approve remote work; there is no entitlement." – revocable at any time.
• Agreed pensum: "Work may be done from home two days per week." – part of the contract.
• Full home working: a separate type of contract with specific duties, particularly for cross-border activity.

Important for employees: a verbal assurance is hard to prove. Anyone who wants to work remotely on a regular basis should have the arrangement in writing – as a contract addendum or as a dated instruction.

The law obliges the employer to provide the equipment and materials needed for the work (Art. 327 OR) and to reimburse expenses caused by the work (Art. 327a OR). What that means concretely for remote work is a matter of negotiation – and belongs in the contract:

• Hardware: laptop, monitor, keyboard, headset – provided, or compensated by a flat allowance?
• Internet and electricity: a pro-rata monthly allowance, or no compensation? An implicit "none" is common, but not mandatory.
• Furniture: a desk and an ergonomic chair are a health issue in permanent home working (Art. 328 OR, duty of care).
• Return of equipment: what belongs to whom when the employment ends?

On tax: professional expenses for a private study are generally not deductible for employees in Switzerland. Compensation from the employer, by contrast, is salary and is declared accordingly.

The Labour Act (ArG) applies in principle to remote work as well. For office staff the rules on maximum working hours and rest periods are less strict than in production, but recording of working time remains an issue: where there is no time recording, compliance with breaks and rest periods must at least be ensured.

Clarification is almost always needed on these questions:

• Availability: are there core hours? Must I respond to calls even when I am not in the office?
• Overtime: is it compensated or paid out (Art. 321c OR)? At home it accrues more easily and is recorded less often.
• Commute: if the commute falls away, so does the working time for it – not a disadvantage, but it can change the structure of the day.
• On-site requirements: certain tasks (client meetings, team days) remain location-bound.

Compulsory accident insurance (UVG) also protects you when working at home: work accidents at home are covered, including movements within the house that serve the work.

The decisive difference concerns the commute: anyone working from home has no insured journey to work. Anyone who sets off on an office day is insured on the direct route to work – including detours connected with the work. Journeys serving purely private purposes are not insured.

Practically relevant: an accident on the way to the kitchen during working hours is a work accident if it is connected with the work; a fall during private shopping at lunchtime is not. This distinction is decisive in the event of a claim and should not be tightened by blanket clauses in the contract.

Since the revised Data Protection Act came into force in September 2023, higher requirements apply to the handling of personal data. At home this means concretely:

• Access protection: devices with password and disk encryption, no working on private devices without approval.
• No printing of sensitive documents on private printers; documents taken home must be transported in a closed container.
• Screen protection: no viewing by third parties, including family members – calls involving client data need a quiet room.
• Deletion duties: company instructions, not personal discretion, govern what is deleted when.

The employer may check whether these requirements are met – but may not simply access private devices. Anyone who mixes private and business use loses this boundary and, with it, often the protection.

Make sure these points are settled in writing:

1. Extent: how many days per week or what percentage is worked remotely.
2. Right to issue instructions: whether the employer can order or revoke remote work.
3. Equipment: devices, furniture, cost coverage, return on leaving.
4. Expenses: internet and electricity allowance, telephony, materials.
5. Working time: core hours, recording, compensation of overtime.
6. Availability: response times, emergency numbers, on-site obligations.
7. Insurance: reference to UVG cover and the loss of the insured commute.
8. Data protection: devices, printing, storage, reporting of incidents.
9. Abroad: working from abroad requires a separate arrangement (social insurance, taxes).