Based on the distinction between structural and occasional teleworking, the provisions differ.
In case of structural teleworking, the employer must pay a compensation to cover the employee for the costs incurred during the structural teleworking. Within this framework, the employer is obliged to bear the installation costs for IT programmes, operating costs, depreciation and maintenance costs, etc.
When the employee works remotely only occasionally, the employer can agree to bear any costs caused by the occasional telework, but it is, in this case, not mandatory.
Depending on the type of costs the employer wishes to cover, a net allowance could be foreseen under certain conditions.