Remote Work 2026: Legal Rights and HR Obligations

Remote work has become permanently established in the French professional landscape. In 2026, nearly 40% of employees in the tertiary sector benefit from at least one day of remote work per week. This mode of organisation, governed by articles L.1222-9 to L.1222-11 of the Labour Code, requires both employers and employees to comply with a precise legal framework. Recent legislative and case law developments in 2025-2026 have strengthened obligations regarding the right to disconnect, coverage of professional expenses and equal treatment. HR departments must now master these new requirements to secure their practices and prevent employment tribunal disputes.

The legal framework for remote work in 2026

Since the ordinance of 22 September 2017 and the National Inter-professional Agreement of 26 November 2020, remote work is based on the principle of double consent. Its implementation may be effected by collective agreement, unilateral charter after consultation of the Works Council, or simple formalised agreement between the employer and employee (email, amendment). In 2026, the case law of the Court of Cassation (Cass. soc., 12 March 2025) confirmed that an employer's refusal of remote work must be justified in writing, on pain of presumed discrimination.

Eligibility conditions must be objective and non-discriminatory: job compatibility, sufficient autonomy, minimum length of service. The agreement must specify availability periods, work time monitoring procedures, and reversibility conditions.

Employer obligations

The employer retains all of its obligations towards the remote worker. It must in particular:

• Cover professional expenses: electricity, internet connection, supplies. URSSAF admits in 2026 a flat rate of €2.70/day (€10.70/week) exempt from contributions.

• Provide and maintain necessary equipment (computer, software, secure access).

• Guarantee health and safety: risk assessment in the workplace document, prevention of psychosocial risks linked to isolation.

• Respect the right to disconnect (article L.2242-17 Labour Code), with reinforced penalties in case of repeated solicitations outside working hours.

• Ensure equal treatment: identical access to training, promotion, social benefits.

Rights of the remote worker

The remote worker enjoys the same rights as an on-site employee: working hours, rest, leave, remuneration. They also have a right to return to on-site work and priority access to positions without remote work. Since the law of 19 July 2023 strengthened by decree in 2026, employees with caring responsibilities, parents of children under 12 and disabled workers benefit from a presumption of eligibility: their refusal must be specially justified.

An accident occurring at home during remote working periods is presumed to be a workplace accident (article L.411-1 Social Security Code), reversing the burden of proof against the employer.

Penalties and disputes

Non-compliance with the legal framework exposes the company to civil penalties (reimbursement of expenses, damages) and criminal penalties. In 2025, Employment Tribunals issued more than 3,200 decisions relating to remote work, mainly concerning unreimbursed professional expenses and breaches of the right to disconnect. Average awards range between €3,000 and €15,000.