Remote Work 2026: Legal Rights and Obligations for HR

Remote work has become a permanent fixture in 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 organization, regulated by articles L.1222-9 to L.1222-11 of the French Labor Code, imposes on both employers and employees the obligation to comply with a specific legal framework. Recent legislative and case law developments from 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 labor disputes.

The legal framework for remote work in 2026

Since the ordinance of September 22, 2017 and the National Inter-Professional Agreement of November 26, 2020, remote work is based on the principle of mutual agreement. Its implementation can be carried out through a collective agreement, a unilateral charter after consultation with the employee representative body (CSE), or a simple formalized agreement between employer and employee (email, amendment). In 2026, the case law of the Court of Cassation (Cass. soc., March 12, 2025) confirmed that an employer's refusal of remote work must be justified in writing, under penalty of presumed discrimination.

Eligibility conditions must be objective and non-discriminatory: job compatibility, sufficient autonomy, minimum seniority. The agreement must specify availability hours, work time monitoring procedures, and conditions for reversibility.

Employer Obligations

The employer retains all obligations toward the remote worker. They must in particular:

• Cover professional expenses: electricity, internet connection, supplies. URSSAF acknowledges in 2026 a daily allowance of 2.70 €/day (10.70 €/week) exempt from social contributions.

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

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

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

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

Rights of the Remote Worker

The remote worker enjoys the same rights as an on-site employee: working hours, rest periods, leave, compensation. They also have a right to return to on-site work and priority access to positions without remote work. Since the law of July 19, 2023 strengthened by decree in 2026, employees providing care, parents of children under 12 years old, and persons 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 workplace accident (article L.411-1 of the Social Security Code), shifting the burden of proof to the employer.

Sanctions and Disputes

Non-compliance with the legal framework exposes the company to civil sanctions (reimbursement of expenses, damages) and criminal penalties. In 2025, Labor Courts rendered more than 3,200 decisions related to remote work, mainly regarding unreimbursed professional expenses and breaches of the right to disconnect. Average damages range between 3,000 € and 15,000 €.