Artikel 4.24a Legal Status (Local Employees) Regulations 2020

Article 4.24a Homeworking allowance 1 An employee who works from home with their manager's permission is entitled to a homeworking allowance if the employee: a.works exclusively from home that day and for a period of at least four hours; b.is not eligible under local law or under another arrangement provided by the employer for a comparable allowance or a tax exemption in connection with the costs of working from home on that day; and c. is not eligible for an allowance or public transport pass for travel between home and work or a meal allowance on that day. 2 The homeworking allowance per day is equal to 10% of the gross hourly pay corresponding to the highest pay number of pay scale 7 that applies on the date of payment at the mission where the employee works. 3 If an employee does not claim the homeworking allowance within six months after the month in which they worked from home, entitlement to the homeworking allowance will lapse.