Remote Work Agreement (Ireland)

A Remote Work Agreement in Ireland sets the job duties, pay, hours, leave, and notice terms that bind employer and employee, with its requirements set by the Employment Equality Acts 1998-2015.

The legal framework for remote working in Ireland includes several key instruments. The Work Life Balance and Miscellaneous Provisions Act 2023 (Act No. 8 of 2023), whose remote working provisions commenced on 7 March 2024 alongside the WRC Code of Practice for Employers and Employees on the Right to Request Flexible Working and Remote Working (S.I. No. 92 of 2024), introduced a statutory right for employees to request remote working arrangements and replaced the earlier Code of Practice (S.I. No. 653 of 2021). Under Part 3 of the 2023 Act, all employees — from day one of employment — have the statutory right to request remote working, and employers must respond in writing within four weeks, with up to eight weeks permitted in complex cases. The WRC Code of Practice on the Right to Disconnect (S.I. No. 569 of 2021) addresses the boundary between work time and personal time for remote workers. The Organisation of Working Time Act 1997 (OWTA 1997) governs working hours, rest periods, and the maximum 48-hour average working week — all of which apply equally to remote workers. The Safety, Health and Welfare at Work Act 2005 imposes a duty on employers to confirm the safety, health, and welfare of all employees, including those working remotely.

The GDPR and the Data Protection Act 2018, supervised by the Data Protection Commission (DPC), are particularly relevant to remote working. Employees working from home may be processing personal data outside the employer's controlled IT environment, using personal devices, home Wi-Fi networks, or cloud services not approved by the employer. The remote work agreement must address data security measures, the use of encrypted devices and VPNs, the prohibition on processing employer data on personal devices without authorisation, and the employee's obligation to report any suspected data breach immediately.

From a tax perspective, the Revenue Commissioners have published guidance on the tax treatment of remote working expenses under Part 42 of the Taxes Consolidation Act 1997. Employers may pay a tax-free flat-rate e-working allowance of EUR 3.20 per day for each day an employee works from home, without any deduction of income tax, PRSI, or USC. Employees who are not reimbursed by their employer may claim e-working relief directly from Revenue, covering 30% of eligible home-working costs (broadband, electricity, and heating), with tax relief calculated at the employee's marginal rate (20% or 40%). Any employer reimbursement above EUR 3.20 per day is subject to PAYE, PRSI, and USC. The remote work agreement should address the employer's policy on reimbursing remote working expenses in a manner consistent with Revenue guidance to avoid unintended benefit-in-kind implications.

The remote work agreement provides clarity and certainty for both the employer and the employee, documenting the arrangements for working hours, equipment provision and ownership, expense reimbursement, data security and confidentiality, communication and availability expectations, performance management, and the process for reviewing or terminating the remote working arrangement. Without a written remote work agreement, disputes about the scope of the arrangement, the employer's obligations regarding equipment and expenses, and the employee's performance obligations may be difficult to resolve.

Irish employment law requires employers to provide employees with a written statement of the terms of their employment under the Terms of Employment (Information) Acts 1994–2014, and any significant change to those terms — such as the introduction of a regular remote working arrangement — should be documented in writing. The remote work agreement complements and supplements the original statement of terms, and should be cross-referenced to it. Employers operating in Ireland with employees who work remotely from EU member states other than Ireland should also be aware of the implications of the EU Posted Workers Directive and applicable social security regulations, which may affect the employee's tax residency and social insurance obligations.

An Irish Remote Work Agreement is needed whenever an employer and employee agree to a remote or hybrid working arrangement where the employee will regularly work from home or another location outside the employer's premises, whether on a full-time or part-time basis.

You need a Remote Work Agreement when you are: approving an employee's request for remote or hybrid working under the Work Life Balance and Miscellaneous Provisions Act 2023 (in force from 7 March 2024), which gives all employees the statutory right to request remote working from day one of employment, with the employer required to respond in writing within four weeks; formalising an existing informal remote working arrangement that arose during or after the COVID-19 pandemic; establishing or updating a company-wide remote or hybrid working policy to confirm consistency across the organisation; onboarding a new employee who will work remotely from the start of their employment; transitioning an office-based employee to a remote or hybrid arrangement following a business review or property rationalisation; or implementing a temporary remote working arrangement during a period of illness, carer's leave, or other personal circumstance.

The agreement should be prepared in writing, signed by both the employer and the employee, and kept on the employee's HR file. It should be reviewed periodically — at least annually or whenever there is a material change in the employee's circumstances, the employer's operational requirements, or the legal framework for remote working in Ireland. If the employer later wishes to require an employee to return to the office, the terms of the remote work agreement and the employee's employment contract will determine whether this can be done unilaterally or only by agreement. Employers should confirm that any remote working arrangement is consistent with the employer's obligations under the Employment Equality Acts 1998–2015 — for example, by confirming that the availability of remote working is not offered on a discriminatory basis and that any refusal of a remote working request is justified on objective business grounds.

Where a remote working arrangement forms part of a reasonable accommodation under Section 16 of the Employment Equality Acts 1998–2015 — for example, to enable an employee with a disability or a serious health condition to remain in employment — the remote work agreement must be drafted carefully to reflect the medical basis of the arrangement and the employer's reasonable accommodation obligations. The Workplace Relations Commission (WRC) has increasingly considered remote working as a potential form of reasonable accommodation, and employers who refuse remote working without exploring it as an option may face disability discrimination claims. Where the arrangement is agreed as a reasonable accommodation, the written agreement provides important documentary evidence of the employer's compliance with its statutory obligations.

A thorough Irish Remote Work Agreement should address all the key issues that arise in a remote working arrangement, providing clear and enforceable provisions to protect both the employer and the employee.

The remote working pattern clause should specify the agreed working pattern in detail — fully remote, hybrid with specified minimum office days per week or month, or flexible subject to business needs — along with the employee's agreed normal working location (home address and Eircode), and any requirement to attend the employer's premises for team meetings, training, performance reviews, or client events. The clause should also specify the process for requesting temporary changes to the location (for example, working from a different address while travelling).

The working hours clause should confirm the employee's normal working hours and specify the core hours during which the employee is expected to be available, the maximum average working week under the Organisation of Working Time Act 1997 (OWTA 1997) (48 hours averaged over a 4-month reference period), the minimum daily and weekly rest periods required under the OWTA 1997 (11 consecutive hours per day, 24 consecutive hours per week), and the right to disconnect in accordance with the WRC Code of Practice on the Right to Disconnect (S.I. No. 569 of 2021).

The equipment and technology clause should specify the equipment the employer will provide — laptop, monitor, keyboard, mouse, chair, headset — the ownership of the equipment (which remains the employer's property), the arrangements for IT support and replacement, the employee's obligation to maintain the equipment in good condition and return it on request, and the restrictions on personal use of company equipment.

The expenses clause should address the reimbursement of reasonable remote working expenses — such as broadband, electricity, heating, and office supplies — consistent with Revenue Commissioners guidance on e-working relief under Part 42 of the Taxes Consolidation Act 1997, and specify the process for submitting expense claims, the supporting documentation required, and the Revenue-approved tax-free daily flat rate of EUR 3.20 per home-working day if the employer elects to pay this allowance (any payment above EUR 3.20 per day is subject to PAYE, PRSI, and USC).

The data protection and information security clause should address the employee's specific obligations when working remotely under the GDPR and the Data Protection Act 2018 — including the use of employer-approved VPNs, encrypted devices, secure Wi-Fi networks, password-protected screens, secure disposal of printed documents, and the absolute prohibition on processing employer data or client data on personal devices without prior written authorisation. The clause must require the employee to report any suspected data breach or security incident to the employer immediately.

The health and safety clause should record the employer's obligations under the Safety, Health and Welfare at Work Act 2005 and the Safety, Health and Welfare at Work (General Application) Regulations 2007, including the requirement to conduct a home workspace risk assessment (using the employer's self-assessment form completed by the employee), the employer's commitment to providing ergonomic guidance and, where appropriate, ergonomic equipment, and the employee's duties to maintain a safe home working environment.

The communication and availability clause should set out expectations for responsiveness during core hours, the approved communication platforms, the process for reporting absence or illness while remote, and the employee's obligation to confirm their remote working environment is private and professional during work video calls.

The performance management clause should confirm that the employee's performance will be managed and reviewed under the same framework as office-based employees, that remote working status will not disadvantage the employee in performance reviews, promotion, or access to training, and that the employer will not monitor the employee's computer or online activity beyond what is disclosed in the employer's monitoring policy.

The review and variation clause should specify the minimum review period for the remote working arrangement (at least annually), the circumstances in which either party may request a variation, and the process and notice period for the employer to require the employee to return to office-based working — confirming that any such requirement complies with the employee's employment contract and any rights under the Work Life Balance and Miscellaneous Provisions Act 2023. The forms-legal.com Remote Work Agreement (Ireland) template covers the mandatory elements under Employment Equality Acts 1998-2015.