Teleworking and Working from Home in the Current Environment
Number 10, October 2020 » Financial accounting and reporting
Abstract: In the context of the increasingly rapid spread of the SARS-CoV-2 virus on the Romanian territory, working from home and teleworking became safeguard tools for the present state of affairs, both for the employers and the employees. In this article, we aim to present a series of aspects regarding the identification of the elements that make the difference between teleworking and working from home, the case when there is an agreement prepared between parties or an unilateral act, the benefits and disadvantages of working remote, the financial aid measures for the sector established in the current environment through the National Agency for Employment, the sanctions that apply for the non-compliance with legal provisions regarding teleworking, as well as the related fiscal aspects.
Keywords: teleworking, working from home, employee, employer, COVID-19
Classification JEL: J41, J81, M59, H12 | Pages: 52-60
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