Remote Work 2026: Legal Rights and Obligations in HR

Remote work has become a permanent feature of the French professional landscape. In 2026, nearly 40% of tertiary sector employees 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, imposes a precise legal framework on both employers and employees. 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 voluntariness. Its implementation may be carried out by collective agreement, unilateral charter after consultation of the Works Council, or simple formalised agreement between 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 arises.

Eligibility conditions must be objective and non-discriminatory: job compatibility, sufficient autonomy, minimum length of service. The agreement must specify availability periods, work time control arrangements, and conditions for reversal.

Employer Obligations

The employer retains all obligations towards the remote worker. In particular, it must:

• Cover professional expenses: electricity, internet connection, supplies. URSSAF permits 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 risk assessment document, prevention of psychosocial risks linked to isolation.

• Respect the right to disconnect (article L.2242-17 Labour Code), with strengthened penalties in case of repeated requests 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. He or she also has 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, working carers, 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 to the detriment of the employer.

Sanctions and Disputes

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