Working from home or back to the office?

Legal aspects and practical tips for employers

The COVID-19 pandemic has changed the way we work. Many companies still allow their employees to work (partially) from home. However, a new trend seems to be developing - for example some large companies, such as Amazon – are requiring employees to return to the office full-time. What choice will you make as an employer? What legal requirements should you consider? And how do you determine what is best for both your company and your employees?

In this blog, I will discuss the advantages and disadvantages of working from home, returning to the office full-time, and the hybrid model. Additionally, I will highlight key legal aspects and share practical tips for making an informed decision and developing the appropriate policies.

 

1. Working from home

Since COVID-19, working from home has become an integral part of our society. Remote work offers benefits for both organisations and employees, but there are also some challenges.

Advantages of working from home:

• Cost savings: reduced office space and lower operational costs, such as energy expenses and necessary facilities.
• Positive impact on employee satisfaction: employees who can work from home generally experience less stress and often feel more engaged and motivated in their work.
• Wider access to talent: offering remote work increases the attractiveness of a position and allows companies to reach more potential candidates outside their immediate region.
• Contribution to sustainability: allowing employees to work from home reduces commuting, which helps lower environmental impact.

 

Disadvantages of working from home:

• Less personal interaction and collaboration: remote work can negatively affect (creative) collaboration between colleagues and teams. Employees may also feel less connected to their colleagues and the organisation, which can impact company culture.
• Managing remote employees: managers may find it challenging to lead teams from a distance and effectively monitor performance.
• Technological challenges: IT infrastructure must function properly and securely at home, including compliance with privacy regulations.
• Not suitable for all businesses and roles: remote work is not always feasible. For industries such as manufacturing, healthcare, education, and other sectors where physical presence is essential, working on-site remains a necessity.

 

2. Returning to the office full-time

In short, the advantages of working from home are the disadvantages of returning to the office, and vice versa. Some companies are reversing their remote work policies and requiring employees to return to the office full-time. Examples include Apple, Amazon, Dell, and AT&T. These companies state that improving workplace culture and enhancing team efficiency are their main reasons. See, for example, this NOS article about Amazon.

 

3. Hybrid working

A hybrid work model combines working from the office with working from home. The key challenge is finding the right balance and merging the best of both worlds: flexibility for employees while maintaining in-office collaboration.

A recent study conducted at Trip.com, a large international travel company, found that employees who worked from home 2 days a week experienced higher job satisfaction compared to colleagues who worked in the office full-time. Additionally, turnover rates were significantly lower among the remote-working group, leading to substantial savings in recruitment and training costs. The study also showed that productivity levels were the same for both groups. You can read more about this research and its findings in this Nature article.

 

4. Way of working and legal aspects

When choosing a working model and developing policies around (partial) remote work and/or office-based work, it is important to consider Dutch laws and regulations, such as:

• Occupational Health and Safety Act (Arbowet): employers are responsible for providing a safe and healthy workplace. This applies not only to the office but also to the home office.
• Working Hours Act (Arbeidstijdenwet): this law sets limits on working hours and rest periods, which also apply to remote work.
• Flexible Working Act (Wet flexibel werken): employees have the right to submit a request to work more or fewer hours, adjust their working hours, or change their place of work. As an employer, you are required to consider this request carefully and provide a clear explanation for your decision. There is no legal right to work from home in the Netherlands.
• Tax legislation on remote work and travel expense reimbursements: Employers can reimburse a tax-free remote work allowance of € 2.40 per day (2025) to cover additional costs of working from home. The maximum tax-free travel expense reimbursement is € 0.23 per kilometre, regardless of the mode of transportation.
• Collective Labor Agreement (CAO): if your company is subject to a collective labor agreement, check the provisions regarding remote work and reimbursements.
• Works Council Act (Wet op de ondernemingsraden): if your organisation has a works council, they must be involved in changes to certain employment conditions and regulations related to working conditions.

 

5. Practical tips for making a successful choice of working model

Choosing the best working model for your organisation and employees and developing corresponding policies requires a thoughtful strategic approach. Here are some practical tips you can apply:

• Involve your employees: organise surveys or discussions to understand your employees' needs and preferences.
• Test: explore which working model suits your organisation and employees. For example, by conducting an A/B test, as Trip.com did.
• Provide facilities: if you choose to allow employees to work remotely, ensure you offer support or reimbursements for setting up an ergonomic home office.
• Train managers: especially for remote or hybrid work, it is important to train managers to focus on output rather than physical presence.
• Set guidelines in policies: once you have made a decision on the working model that fits your company, set some guidelines in a policy. Consider details like the number of days employees are expected to be in the office, fixed office days for team meetings, work hours, communication methods, and how to align rules with different roles. Also, decide whether to make the policy part of the employment terms or if the guidelines will be flexible and subject to unilateral changes by the employer with substantiated reasons.

 

6. Getting started!

If you have not yet made a choice or developed policies, now is the time to start. A successful working model policy for your organization does not need to be complicated. By listening to your employees, taking legal requirements into account, and setting clear guidelines tailored to your organisation, you can find a balance that works for everyone. Please feel free to contact Made Simple HR | Legal for advice.