According to Law 4808/2021, art. 67, the employers are obliged to bear the costs incurred by the employee due to telework (e.g. telecommunication, equipment costs etc.). The Ministry of Labor and Social Affairs issued a ministerial order which sets the minimum amount that the employers have to pay to the teleworkers in order to cover these costs. This amount is not considered as employee’s salary and from the company’s perspective it qualifies as a deductible expense. Therefore, the employer does not pay any tax or insurance contributions on this.
The ministerial decision is available at the below link: https://lnkd.in/d9cW7QMi