{"id":3473,"date":"2026-08-28T13:59:11","date_gmt":"2026-08-28T11:59:11","guid":{"rendered":"https:\/\/tecemabogados.com\/?p=3473"},"modified":"2026-08-28T13:59:11","modified_gmt":"2026-08-28T11:59:11","slug":"remote-work-expenses-2026","status":"publish","type":"post","link":"https:\/\/tecemabogados.com\/en\/remote-work-expenses-2026\/","title":{"rendered":"Remote Work Expenses: Must Your Company Pay Them in 2026?"},"content":{"rendered":"

Should your company pay for the electricity and internet connection of employees who work from home? The short answer is yes: remote work expenses<\/strong> cannot fall on the employee. This is set out in the labour legislation currently in force, and managing it correctly is one of the most common questions among SMEs in M\u00e1laga that have consolidated remote-working models. In this article we review, in practical terms and without jargon, what the law requires regarding remote work expenses, when it applies and how to get everything properly documented in writing.<\/p>\n

What does the law say about remote work expenses?<\/h2>\n

The reference framework is Law 10\/2021, of 9 July, on remote working<\/a>. Its Article 12 recognises the right to the payment and compensation of expenses<\/em>: remote working must be paid for or compensated by the company and, under no circumstances, may it mean that the workforce bears the costs of the equipment, tools and resources linked to their work activity. In other words, passing on to the employee the cost of electricity, the internet connection or work materials is not a legal option. Properly regulating remote work expenses is therefore an obligation, not a gesture of goodwill.<\/p>\n

When it applies: regular remote working<\/h2>\n

Not every workday outside the office triggers the same obligations. The law distinguishes regular<\/strong> remote working: that which is carried out, within a reference period of three months, for a minimum of 30% of the working time (or the equivalent proportional percentage depending on the length of the contract). When that threshold is exceeded, the company becomes fully subject to the compensation regime and the allocation of remote work expenses must be formalised. Below that percentage we are talking about occasional remote working, with more flexible requirements, although it is advisable to document it too in order to avoid misunderstandings.<\/p>\n

The written remote work agreement<\/h2>\n

The cornerstone is the remote work agreement<\/strong>, which must be signed in writing before starting to work remotely. The law requires it to set out, among other aspects, the inventory of resources and equipment, the working hours, the reference workplace and \u2014highly relevant to what concerns us here\u2014 the list of remote work expenses and how the compensation is to be quantified. Without that document, the company runs the risk that any dispute will be resolved against it.<\/p>\n

Which remote work expenses must the company compensate?<\/h2>\n

The rule does not publish a closed list of amounts; instead it refers the matter to collective bargaining or to the individual agreement. Even so, the items that usually form part of this compensation are:<\/p>\n