The WKÖ wants a postponement, as the internal implementation of the new regulations needs a reasonable lead time. Company and individual agreements would have to be changed or new ones concluded, models of human resource management had to be adapted and questions of work equipment and cost reimbursement had to be clarified.
Furthermore, the changed tax law conditions required an internal implementation effort, especially in payroll accounting or within the framework of the records, but above all an external effort to re-program the corresponding wage software. A few months’ lead time is necessary in the companies for this.
In principle, the WKÖ welcomes the planned regulations for home office, which are largely based on a social partner agreement. She expresses herself critically – like many others in the assessment process – regarding the determination of the location for home office on the employee’s apartment, this seems to be too narrow in the law. A more “open” formulation would be desirable here.
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