WORKING FROM HOME AND TELEWORKING FROM A FISCAL PERSPECTIVE
WORKING FROM HOME AND TELEWORKING FROM A FISCAL PERSPECTIVE

Summary/Abstract: The pandemic triggered by the Sars-Cov-2 virus generated a reconsiderationof labor relations. Before the pandemic, working from home and teleworking were theexception, the rule being the work organized at the employer's workstation or headquarters.The states of alert and emergency established on the Romanian territory forced the employersto look towards the organization of work from home and teleworking for their employees. Whileteleworking is regulated by a special law, working from home is regulated by several articlesof the Labor Code. The Romanian tax legislation establishes some rules regarding thesettlement and deduction by the employer of the expenses with the utilities of the teleworkersbut does not contain provisions regarding the similar expenses made by the employee whoare working from home.

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