What must the employer provide for home office work?

Mandatory is everything employees need to perform their contractual tasks: typically laptop or PC, monitor, keyboard, mouse, headset and software. Once a permanent telework workstation is set up (German ArbStättV §2 (7)), ergonomic furniture (chair, desk, screen as per the Display Screen Equipment regulation) must also be provided. For mobile work, the duty is narrower in formal terms, but employees increasingly expect a fully equipped home workplace.

Does the employer have to pay for an office chair at home?

For a designated telework workstation: yes. For mobile work, there is no explicit statutory duty, but the employer's general duty of care (§618 BGB) and the Occupational Safety Act make permanent kitchen-table work unacceptable. In practice, most employers provide an ergonomic chair – either as a benefit-in-kind through a provider like onyo or as a self-procurement budget.

How high is the German home office allowance in 2026?

The home office allowance is €6 per day, up to €1,260 per year (210 days). It is a tax relief for employees and does not replace the employer's duty to provide the work equipment.

Is home office equipment tax-free?

If the employer provides the equipment as a benefit-in-kind and remains the legal owner, it is tax- and social-security-free for employees – even with private use, as long as professional use predominates (§3 No. 45 EStG). Pure cash subsidies, in contrast, are taxable.

What is the difference between a telework workstation and mobile work?

A telework workstation under ArbStättV is a permanently set-up display workstation in the employee's private space, with mandatory risk assessment and ergonomic equipment. Mobile work is location-independent and not fixed – formal duties are lower, but the general duty of care still applies.

What happens to the equipment when the contract ends?

If the employer remains the owner (benefit-in-kind), the equipment is returned at the end of the employment. With a service like onyo, the provider handles logistics, refurbishment and re-deployment – without HR or IT having to manage it. If ownership has been transferred (e.g. via a subsidy), the equipment stays with the employee – with corresponding tax implications.

What is the minimum equipment for a home workstation?

Recommended: height-adjustable desk, ergonomic office chair, external monitor (24″ or larger), separate keyboard and mouse, headset, sufficient lighting (300–500 lux at the workstation) and a stable internet connection. For prolonged screen work: dual monitors and a daylight lamp.

Who is liable for damage to home office equipment?

For employer-provided equipment, the employer is generally liable, unless gross negligence by the employee is involved. Through onyo, the equipment is insured – theft, transport damage and defects are covered.

Which cost models exist for home office equipment?

Three models have become standard: 1) benefit-in-kind via a provider (e.g. onyo) – tax-free, full service, monthly subscription. 2) Lump-sum subsidy (e.g. €50/month) – simple, but taxable and without quality control. 3) Self-procurement with reimbursement – administratively heavy, hard to keep tax-free. A side-by-side comparison is available on our comparison pages.

Which legal frameworks apply to home office equipment?

Most relevant are the Occupational Safety Act (ArbSchG), the Workplace Ordinance (ArbStättV) incl. §2 (7) on telework workstations, the Display Screen Equipment regulation, DGUV Information 215-410, GDPR, and §618 BGB (duty of care). Where a works council exists, §87 BetrVG must be observed.

Home Office Equipment for Employees: Duties, Costs & Checklist 2026

Why this guide?

Hybrid work is the norm in 2026 – not the exception. And yet, HR and workplace teams keep facing the same questions: What are we legally required to provide? Where does duty end and benefit begin? How do we keep it tax-free? And how do we scale this to hundreds of employees without HR overhead? This guide answers every relevant question with clear recommendations.

1. Legal foundations: what employers must provide

The legal basis for home office equipment in Germany comes from several sources. A few key references for HR teams:

Occupational Safety Act (ArbSchG) – general duty to protect health and safety (gesetze-im-internet.de).
Workplace Ordinance (ArbStättV) – §2 (7) defines the telework workstation; once one is set up, specific duties on furniture, screens and risk assessment apply (BAuA).
Display Screen Equipment regulation – requirements for monitors, keyboards, lighting and seating.
§618 BGB – general duty of care, also for mobile work.
DGUV Information 215-410 – practical guidance from the German statutory accident insurance.
§87 BetrVG – co-determination rights of works councils when introducing mobile work (see Why onyo: Works Council).

The crucial distinction is between telework workstation and mobile work – it defines the scope of duties.

2. Telework workstation vs. mobile work

Feature	Telework workstation	Mobile work
Setup	Permanent, in employee's private space	Location-independent, no fixed setup
Equipment duty	Full duty (chair, desk, monitor, lighting)	Work tools only (typically laptop)
Risk assessment	Mandatory	General, formally lighter
Ergonomics	Required by display screen rules	Derived from duty of care

3. Minimum equipment: what employees actually need

Regardless of legal form: anyone serious about home office should provide more than just a laptop. These components are standard in 2026:

Height-adjustable desk (sit/stand) – proven to reduce back issues.
Ergonomic office chair with lumbar support and 4D armrests.
External monitor (24″ minimum, ideally 27″) – essential for focused screen work.
Keyboard and mouse – ergonomic, not the laptop trackpad.
Daylight lamp (300–500 lux at the workstation).
Headset for calls and focus.
Acoustic / privacy elements for shared households.

The full marketplace overview is on our onyo home office equipment page.

4. Three cost models compared

Model A – Benefit-in-kind via a provider

The employer provides equipment as a benefit-in-kind through a provider like onyo. Ownership stays with the provider, employees get a professionally set-up workstation.
Pros: tax- and social-security-free (§3 No. 45 EStG), no HR overhead, structured return process, ergonomically vetted products, insurance included.
Cons: recurring monthly cost, contract commitment.

Model B – Cash / lump-sum subsidy

Employees receive a monthly subsidy (e.g. €50) to spend freely.
Pros: easy to roll out.
Cons: generally taxable, no quality control, ergonomics not guaranteed, legally weak as the duty to provide is not formally met.

Model C – Self-procurement with reimbursement

Employees buy themselves and submit receipts.
Pros: maximum freedom of choice.
Cons: heavy admin, complex tax treatment, ownership unclear at exit.

In-depth comparison on our pages: Self-procurement vs. onyo, Home office allowance vs. benefit-in-kind and Office equipment leasing.

5. Tax treatment in 2026

Benefits-in-kind (employer remains owner) are tax- and social-security-free under §3 No. 45 EStG – even with private use.
Home office allowance: €6 per day, up to €1,260/year (source: BMF). Does not replace the duty to provide.
Lump-sum cash subsidies are generally taxable wages.
€50 benefit-in-kind threshold is too small for full workstation setups.

6. Checklist: equip a home workstation properly

Clarify status: telework workstation or mobile work?
Set up a works agreement / policy (mind §87 BetrVG).
Define a per-employee budget.
Choose a cost model (benefit-in-kind recommended).
Select provider / marketplace, define ergonomic standards.
Organise delivery & installation at home.
Document the risk assessment.
Cover insurance & data protection.
Define a structured return process.
Track usage and satisfaction data regularly.

7. How onyo solves it

onyo specialises in equipping employees for the home office: 3,000+ ergonomically vetted products, full service from consulting through delivery and installation to return logistics – as a monthly subscription, tax-free and without upfront investment. More on the equipment page and at Why onyo: Health.

Building the business case? See our deep-dive on the Constance Home Office Study 2026 for the broader societal and ecological lever behind a properly equipped workstation.

Home Office Equipment for Employees