Definition
A formal document that sets out the terms, expectations, and guidelines for employees working from a location other than the employer's premises. It covers eligibility, equipment, data security, communication expectations, health and safety, and expenses.
UK Context
UK employers have a duty of care for remote workers under the Health and Safety at Work Act 1974, including conducting display screen equipment assessments. HMRC allows employees to claim tax relief on additional household costs when working from home. Employers must also ensure GDPR compliance for data processed outside the office.
Best Practices
- Conduct workstation assessments for home workers to meet health and safety obligations
- Clearly define expectations around availability, communication, and performance measurement
- Provide guidance on data security, including VPN use, password policies, and secure document handling
Frequently Asked Questions
Does an employer have to provide equipment for remote work?
There is no specific legal obligation, but employers have a duty to ensure a safe working environment. In practice, most employers provide or contribute towards essential equipment such as laptops, monitors, keyboards, and appropriate chairs.
What tax relief can remote workers claim?
Employees working from home can claim tax relief on additional household costs. HMRC allows a flat rate of 6 pounds per week without receipts, or the actual additional costs if higher, provided records are kept.