The employer’s duty to reimburse home office costs differs sharply between Slovakia and Czechia. Slovakia reimburses proven, work-related expenses on the employee’s own equipment under §52 and §145 of its Labour Code, with no statutory hourly rate. Czechia sets a per-hour flat rate under §190a — CZK 4.70 for each started hour in 2026. Both treat reimbursement based on real costs as exempt from tax and contributions, while amounts beyond that become taxable income.
How does Slovakia treat home office reimbursement?
Slovak law distinguishes regular home-based work from occasional home office. Under §52 of the Labour Code, home work and telework mean work performed regularly from the employee’s household, with telework additionally relying on information technology and electronic data transfer. Work done only occasionally falls outside §52, which changes the reimbursement picture.
For regular home work and telework, the employer must cover demonstrably increased expenses linked to the use of the employee’s own tools and equipment, plus other costs provably connected with performing the work. The mechanism follows §145, which allows these amounts to be set either from documented costs or as a flat rate based on average conditions. The conditions must be agreed in advance in the employment or collective agreement.
Crucially, Slovak law grants no automatic per-hour entitlement — reimbursement is anchored to actual, work-related expenditure — the same logic that governs travel allowances in Slovakia.
How does Czechia treat home office reimbursement?
Since 1 October 2023, the Czech Labour Code contains an explicit provision — §190a — on reimbursing remote-work costs. It offers three routes: a per-hour flat rate, reimbursing proven costs, or agreeing in writing that no reimbursement is due. This gives Czech employers a clearer framework than the Slovak documented-cost approach.
The flat rate is the most common choice. For 2026 it stands at CZK 4.70 for each started hour of remote work, set by Decree No. 572/2025 Coll. and updated annually from household consumption data of the Czech Statistical Office. It must be agreed in writing or set by internal regulation and is payable no later than the following month.
Alternatively, the employer can reimburse documented actual costs, or the parties can agree in writing that no allowance applies — typically where remote work is offered at the employee’s request. Employment costs across both markets shape the real cost of an employee in Slovakia and Czechia.
What are the key differences between the two systems?
The core contrast is method. Slovakia ties reimbursement to proven expenses and permits a flat rate only if it reflects real, calculated costs. Czechia offers a statutory hourly rate fixed by decree, which removes the need to document individual utility bills for the flat-rate route.
This affects predictability: a Czech employer budgets from hours worked, while a Slovak employer builds the reimbursement around what the employee actually spends. Either way, the reimbursement must reflect genuine work-related costs, not serve as disguised pay.
Example: for 80 remote hours a month, a Czech employee receives CZK 376 (80 x CZK 4.70) tax-free; a Slovak employer would instead agree a monthly amount grounded in real increased costs, supported by a calculation.
What costs does the reimbursement typically cover?
In both countries the reimbursement targets the extra costs that arise because the work is done from home — not the general cost of living the employee would bear anyway. The categories overlap, but the mechanism for capturing them differs.
In Slovakia, the amount is tied to demonstrably increased, work-related expenditure on the employee’s own equipment: higher electricity use, device wear, and a share of a work-related internet connection. General housing costs fall outside §52. In Czechia, the flat rate bundles typical household running costs — electricity, a share of heating and water, equipment wear and connectivity — into one per-hour figure from statistical data, so the employee does not itemise them.
What happens if the employer pays nothing — and how to avoid disguised pay?
The consequences of skipping reimbursement differ. In Slovakia, for regular home work and telework under §52 the employer must cover work-related increased expenses, and the terms must be agreed in advance; for occasional home office outside §52, no automatic entitlement arises. In Czechia, §190a lets the parties agree in writing that no allowance is due, so a documented agreement is the clean way to settle it.
The mirror-image risk is overpaying. If a flat payment is set clearly above real costs and effectively forms part of remuneration, it becomes disguised pay — taxable and subject to contributions. To stay safe, both Slovak and Czech employers should anchor any flat rate in a real calculation (or the statutory Czech rate) and keep the underlying records.
How is home office reimbursement taxed?
In both countries, reimbursement based on real costs sits outside taxable income. In Slovakia, compensation for using the employee’s own tools and equipment set from provable expenses is not taxable income and is not subject to contributions; a flat rate covering general household overheads without a link to the work may become taxable.
In Czechia, the flat rate up to the decree limit — CZK 4.70 per hour for 2026 — is exempt from income tax and contributions. Any amount paid above that limit is taxed as income from dependent activity under §6 of the Income Tax Act and is subject to levies. Reimbursement of documented costs is likewise exempt to the extent of genuinely incurred, work-related expenses.
The takeaway is the same on both sides of the border: put the arrangement in writing and keep it grounded in real costs, so it stands up to a tax inspection.
Setting up home office reimbursement across Slovakia and Czechia can be tricky, especially the choice between a flat rate and documented costs. We are happy to design a compliant, tax-safe arrangement for your team.
FAQ
What is the home office flat rate in Czechia for 2026?
For 2026, the Czech flat rate is CZK 4.70 for each started hour of remote work, set by Decree No. 572/2025 Coll. under §190a of the Labour Code. The rate is updated each year based on household consumption data from the Czech Statistical Office. Paid up to this limit, it is exempt from income tax and contributions. It must be agreed in writing or set by internal regulation.
Does Slovakia have a statutory home office rate?
No. Slovakia does not set a fixed hourly rate for home office reimbursement. Under §52 and §145 of its Labour Code, the employer reimburses demonstrably increased expenses linked to the employee’s own tools and equipment during regular home work or telework. A flat rate is allowed only if it reflects real, calculated costs. The conditions must be agreed in advance in the employment or collective agreement.
Is home office reimbursement taxable for the employee?
Reimbursement based on genuine, documented work-related costs is exempt from tax and contributions in both countries. In Czechia, the flat rate up to the annual decree limit is tax-free, and any amount above it is taxed as employment income under §6 of the Income Tax Act. In Slovakia, compensation for the employee’s own equipment set from provable expenses is not taxable, while flat payments for general household overheads may be taxable.