Working from home in France: the legal framework and key compliance points

Updated March 2026 - Working from home can cover several different realities in practice — but for an employee in the private sector, the correct legal framework is almost always that of télétravail (telework) as defined by the French Labour Code. Understanding that framework is important for both employers and employees: the rules are more specific than many organisations assume, and the tensions that arise most often come from grey areas that were left unaddressed when the arrangement was put in place.

See also business travel expense management, collective agreement and its practical implications and tax and social compliance questions.

Telework in the private sector can be put in place through three different legal mechanisms, each with specific implications:

• ▸a collective agreement (accord collectif): negotiated with employee representatives, this is the most structured form and provides the clearest legal framework for both parties;
• ▸a company charter (charte unilatérale): a unilateral document produced by the employer, subject to specific consultation requirements before it can take effect;
• ▸an individual agreement between employer and employee: possible where neither a collective agreement nor a charter exists, but must be explicit and documented — verbal arrangements or tacit understandings are not a sufficient basis.

The telework framework does not only concern the location of work. It also governs four additional dimensions that must be addressed explicitly:

• ▸time organisation: how is working time managed and tracked when the employee is working remotely? Are there specific hours during which the employee must be available and reachable?
• ▸expense reimbursement: French law and URSSAF rules provide for the reimbursement of professional expenses linked to telework — workspace costs, internet, equipment. These rules must be applied correctly to avoid both under-reimbursing employees and creating unjustified taxable benefits;
• ▸security and tools: who provides the equipment — computer, phone, secure VPN access? What are the data security obligations for remote working, and what does the employer's duty of care require?
• ▸risk prevention: the employer's occupational health obligations do not disappear when employees work from home. Ergonomics, workstation assessment and psychosocial risk prevention all remain relevant.

Hayot Expertise advice: working from home functions well when the rules are explicit. Tensions almost always arise from grey areas — on working hours, available tools, expense reimbursement amounts and expected response times. The organisations with the fewest remote-work disputes are those that documented the framework clearly at the start, not those that waited for a problem to arise.

We can help you review your current practices, identify the compliance gaps and build documentation that is genuinely protective for both the employer and the employees.

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In 2026, working from home requires a clear, documented framework. Telework does not happen by itself — even when it has become routine. The legal obligations remain, and so does the employer's responsibility to ensure they are met.

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We can help you put the right framework in place.

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