Remote work in 2026: the legal obligations your company cannot ignore

The written agreement: the first step many companies skip
The law is clear: any remote work arrangement must be supported by a written agreement between employer and employee. This document is not just an internal record - it has direct implications for the employment relationship and each party's responsibilities.
The remote work agreement must include the following elements:
Note: reversibility of remote work - The employer can revoke the remote work agreement, but must respect a notice period. For permanent contracts, either party can end remote work with 30 days' notice - unless otherwise agreed. Forcing a return without respecting this period may constitute an unlawful practice.
Equipment and expenses: the company's responsibility
One of the most common questions concerns equipment and expenses associated with remote work. The general rule is simple: the employer benefits from remote work, so it is their responsibility to ensure the necessary conditions.
The right to disconnect: an underestimated obligation
Portuguese legislation expressly enshrines the right to disconnect for remote workers. In practice, this means companies cannot contact employees outside established working hours, except in force majeure situations.
Access to premises and equal treatment
The law guarantees that remote workers have the same rights as their colleagues working on-site. This includes: access to company premises, participation in meetings, training opportunities, career progression and access to benefits.
Points frequently overlooked by companies
What your company should do now
If your company still does not have formalised remote work agreements for all employees working remotely - even if it is just one day a week - it is time to act. The ACT has intensified inspections and fines for non-compliance can be heavy.
Get the latest tax news
Subscribe to our newsletter and receive articles, tax alerts and tips directly in your inbox.
Related articles
Beverage Packaging Deposit System: How It Works in Portugal
From April 10, 2025, Portugal launches a deposit system for beverage packaging. Learn how to recover €0.10 per returned container.
Fixed-Term vs Permanent Employment Contracts: Differences, Rights and When to Use Each (2026)
Hiring and unsure which contract to use? We explain the differences between fixed-term, uncertain-term and permanent contracts — with comparison tables, deadlines and practical examples for 2026.
Can a Managing Partner Not Receive a Salary? Everything You Need to Know in 2026
Are you a partner or manager wondering if you can choose not to receive a salary? We explain the tax implications, Social Security and alternatives.





