Remote Work 2026: Legal Rights and Obligations in HR

Remote work has become a permanent fixture in the French professional landscape. By 2026, nearly 40% of employees in the tertiary sector enjoy 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 disputes.

The legal framework for remote work in 2026

Since the ordinance of 22 September 2017 and the ANI of 26 November 2020, remote work is based on the principle of double voluntariness. Its implementation can be carried out 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, failing which presumed discrimination may apply.

Eligibility conditions must be objective and non-discriminatory: job compatibility, sufficient autonomy, minimum length of service. The agreement must specify availability time slots, methods of monitoring working time, and conditions for reverting to office work.

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 occupational hazard assessment document, prevention of psychosocial risks related to isolation.

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

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

Rights of the remote worker employee

The remote worker enjoys the same rights as the on-site employee: working hours, rest, leave, remuneration. They also have the right to return to on-site work and priority access to non-remote positions. Since the law of 19 July 2023 strengthened by decree in 2026, employees with care responsibilities, parents of children under 12 years old and workers with disabilities benefit from a presumption of eligibility: their refusal must be specially justified.

An accident occurring at home during remote work hours is presumed to be a work 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 (reimbursement of expenses, damages) and criminal sanctions. In 2025, Employment Tribunals handed down more than 3,200 decisions related to remote work, mainly concerning unreimbursed professional expenses and failures to respect the right to disconnect. Average compensation ranges between 3,000 € and 15,000 €.