Working from home under Dutch law
Since 2 August 2022, the right to request home working (thuiswerken) has been formally included in the Flexible Working Act (Wet flexibel werken, WFW). Employees who have been employed for at least 26 weeks may request to work from home on a structural basis. The employer must weigh the employee's request carefully and may only refuse it if the business or service interests outweigh the employee's personal interests - a higher standard than for most other employer decisions.
If the employer refuses the request or only partially grants it, the employer must provide reasons in writing. A refusal based solely on a general preference for office-based work is unlikely to withstand legal scrutiny. Dutch courts have increasingly upheld employees' requests in this area, particularly following the widespread normalisation of home working during and after the COVID-19 pandemic. The right to request home working was formally codified in the WFW with effect from 2 August 2022, placing it on the same statutory footing as requests to change working hours and working schedules, though with a somewhat lower threshold for employer refusal: business or service interests must demonstrably outweigh the employee's personal interests, rather than a simple weighing of interests.
Home working allowance
Employees who work from home are entitled to a home working allowance (thuiswerkvergoeding) to cover costs such as energy, internet and workspace. Since January 2022, employers may pay an untaxed allowance of up to €2.35 per home working day (2026 rate). This amount is based on a calculation of average costs incurred by home workers. If the allowance exceeds this threshold, the excess is treated as taxable income (loon in natura).
Employers must also fulfil their duty of care under Article 7:658 of the Dutch Civil Code with respect to the employee's home workspace. While full enforcement of workstation ergonomics in the home is challenging, employers should provide guidance and may need to supply equipment. The employer's obligations under health and safety law also extend, in principle, to the home working environment. The Health and Safety at Work Act (Arbeidsomstandighedenwet) requires the employer to maintain a specific health and safety policy (Article 3 HSA) that covers all places where work is performed, including home offices. The works council has an approval right under Article 27 WOR over the company's home working and working hours policy.
Home working policy
Most Dutch employers have introduced a home working policy (thuiswerkbeleid) addressing the number of permitted home working days, communication expectations, and reimbursement arrangements. Where a works council is in place, it has an approval right over the working hours policy under Article 27 of the Works Councils Act (Wet op de ondernemingsraden), which may include home working arrangements.