The answer cannot be generalised: in each case, the rules laid down in the relevant call for proposals or the guide on cost eligibility must be taken into account. The GINOP Plusz-2.1.1-24 call entitled “Promoting Corporate Research, Development and Innovation Activities” allows employees to work under teleworking arrangements. However, for each consortium member, the number of employees working remotely may not exceed 20% of the total number of employees involved in the project.
Home office is not the same as teleworking
In everyday usage, the terms home office and teleworking are often used interchangeably. However, from both an employment law and a grant-related perspective, they cannot automatically be regarded as identical.
Under the Hungarian Labour Code, teleworking means that an employee performs their work, either partly or entirely, at a location separate from the employer’s premises. Teleworking arrangements must also be agreed upon in the employment contract. Home office, by contrast, is still not governed by separate and detailed statutory provisions.
In projects implemented under GINOP Plusz-2.1.1-24, the beneficiary must demonstrate that project tasks performed through teleworking are completed by the applicable deadlines and that the employee remains available. In addition to the employment contract, this must be supported by an employer’s internal policy or protocol governing teleworking. These documents may be examined by the Managing Authority during an on-the-spot inspection.
Therefore, if the employer permits working from home only occasionally and the employment contract does not provide for teleworking, the arrangement cannot be regarded as properly documented teleworking. When claiming costs, it is therefore particularly important to ensure that both the form of work and the related documentation are properly established.
For more information or consulting, please fill in our contact form.