Law & occupational safety
Must the employer pay for home office equipment?
The employer must provide the work equipment required for the job. For established telework this is clear; for mobile work the employer likewise remains responsible for suitable equipment and the necessary protective measures.
This follows, first, from safety law: work equipment must be suitable – a kitchen chair is not a screen workstation. Allowing remote work therefore means enabling ergonomic conditions. Second, it follows from the principle that the employer provides the equipment it has chosen and does not burden employees' private belongings.
General housing costs are not reimbursable. In Germany employees can claim a flat home-office deduction for electricity and heating shares.
An equipment standard with a budget prevents debates and keeps all workstations comparably safe.
Key points
- The employer must provide the required work equipment
- Equipment must be ergonomically suitable
- General housing costs are not reimbursed
This page provides professional orientation, not legal or tax advice.
More answers
- What is the difference between home office, telework and mobile work?
- Is a risk assessment mandatory for home office work?
- What fines apply for missing occupational safety in home offices?
- Is an accident in the home office a workplace accident?
- Do employees in Germany have a right to work from home?
- Does the works council co-determine remote work?