What is the difference between mobile working and a home office?

Since the pandemic, modern workplace models have become part of everyday working life – much to the delight of many employees. However, the terms "home office" and "mobile working" are often used synonymously, which can lead to confusion. Therefore, companies and employees alike are asking: What is the actual difference between mobile working and a home office?

In this article, we will not only address the differences but also explain the legal frameworks and tax aspects of mobile working vs. home office.

Mobile working vs. home office: What are the differences?

Although both mobile working and home office are concepts of remote work, there are differences that should not be overlooked. In principle, the difference between mobile work and working from a home office can be explained quickly:

• Home office: Home office refers to working from home, where employees carry out their professional tasks outside of the traditional office.
• Mobile working: Mobile working refers to the ability to work from various locations – whether from home, on the go, or at other places outside the office, thanks to digital technologies and mobile devices.

Although the terms are often used synonymously, there are many nuances that distinguish the two concepts. As already mentioned, the term "home office" refers strictly to working from home. In this case, the workplace is permanently set up and offers all the necessary equipment to work effectively.

You carry out your professional tasks from this home office and are generally available to your company during standard working hours. Crucial to the home office concept is that the work is performed exclusively in the residence registered with the employer – choosing other workplaces spontaneously is not intended in a home office.

In contrast, mobile working refers to the possibility of working from any location. Unlike working from a home office, the workplace in mobile working is not fixed and can be chosen and changed at will – as long as you complete your work on time and have the necessary equipment such as a laptop, smartphone, and internet connection. Because of this, this approach is particularly popular with freelancers, digital nomads, and the self-employed.

The main difference between home office and mobile working lies, in principle, in the choice of workplace. While in a home office you work exclusively from your own home, mobile working requires flexibility, as you can carry out your activities no matter where you happen to be.

Difference between mobile working and home office: Legal frameworks

Unlike traditional work models, there is no explicit legal framework for home office and mobile working in most countries – including Germany. Although the federal government repeatedly discusses legal frameworks for mobile work concepts, no laws have been passed to date.

Because of this, implementation and design are individual matters, solidified through agreements between employers and employees.

So, if your company does not yet have home office regulations, you can approach your employer at any time to discuss your options – however, the company is under no obligation to fulfill the home office wishes of its employees.

Nevertheless, certain legal aspects must be considered when introducing home office and mobile working, because even if modern workplace models are not yet legally anchored, this is not a legal no-man's-land. Just as with working from the office, important aspects should be contractually recorded for mobile work or home office, including working time regulations, data protection provisions, workplace flexibility, and occupational safety.

How do home office and mobile working affect taxes?

It is obvious that working from a home office leads to higher costs for employees – after all, it is not the company's resources being used, but their own. But the good news is that there are many tax advantages for mobile working or working from a home office.

Sowohl ArbeitnehmerInnen aus Deutschland, als auch Beschäftigte in Österreich und der Schweiz, haben Möglichkeiten, die aus dem Home Office entstehenden Mehrkosten steuerlich geltend zu machen. Entscheidend sind dafür die Regelungen zur sogenannten Home Office Pauschale.

Durch diese Pauschale sollen Arbeitsmittel für das Home Office wie Computer, Drucker oder Büromöbel steuerlich abgedeckt werden. Ebenso berücksichtigt die Pauschale anteilige Miet- oder Nebenkosten, die durch die Arbeit von zu Hause entstehen. 

Aktuell beläuft sich die Höhe der Home Office Pauschale in Deutschland auf 6 EUR pro Tag im Home Office. Als ArbeitnehmerIn können Sie höchstens 210 Home Office Tage pro Jahr geltend machen, also maximal 2.160 EUR.

Je mehr Home Office Tage Sie verzeichnen können, desto höher ist auch die steuerliche Begünstigung. Aber selbst wenn Sie nur hin und wieder aus dem Home Office arbeiten oder einer mobilen Arbeit nachgehen, sollten Sie die steuerlichen Vorteile keinesfalls vernachlässigen. 

Was sind die Vor- und Nachteile von Home Office und mobilem Arbeiten?

Sowohl die Tätigkeit im Home Office als auch mobiles Arbeiten haben zahlreiche Vorzüge – sowohl für ArbeitnehmerInnen als auch für Arbeitgeber. Dennoch ist es wichtig, die potenziellen Herausforderungen zu berücksichtigen und entsprechende Maßnahmen zu ergreifen, um sicherzustellen, dass die innovativen Arbeitsmodelle optimal genutzt werden.

Vorteile für Unternehmen:

• Flexibility: As a company, you can access a larger pool of talent through mobile working, as they are no longer tied to specific geographic locations. With desk sharing platforms like Flexopus, you can still manage your teams efficiently and transparently.
• Cost savings: The reduction of office space and associated costs means significant savings.
• Higher productivity: Many companies report increased team productivity, as employees work more efficiently in their familiar environment and are more satisfied due to a better work-life balance.

Nachteile für Unternehmen:

• Communication: Since in-person meetings are reduced, coordination must take place via virtual channels. However, this challenge can be minimized with the right tools.
• Technical challenges: Undoubtedly, the option of working from home requires more technical planning. Providing technology for mobile working is no longer a problem, however, thanks to desk sharing software.

Vorteile für MitarbeiterInnen:

• Flexibility: Employees have the opportunity to structure their work more flexibly and better adapt their working hours to their personal needs.
• Better work-life balance: Working from home allows employees to better reconcile work and personal life, thus achieving a better work-life balance.
• Time and cost savings: By eliminating the commute, employees save a lot of time and money.

Nachteile für MitarbeiterInnen:

• Distractions: In a home office, it can be easier to get distracted, whether by household chores, family, or personal matters.
• Blurred lines between work and private life: Without a clear separation between the workplace and home, some people find it difficult to switch off and relax after work.

Für die meisten Menschen ist klar, dass die Vorteile die Nachteile überwiegen. Der Schlüssel zum Erfolg ist es, sich der Herausforderungen klar zu sein und möglichen Problemen frühzeitig entgegenzuwirken.

Fazit

Sowohl Home Office als auch mobiles Arbeiten sind wichtige Arbeitsmodelle, die Unternehmen und MitarbeiterInnen Flexibilität und Effizienz bieten – vorausgesetzt, sie werden richtig umgesetzt und verwaltet. Der Unterschied zwischen mobilem Arbeiten und Home Office liegt in der Definition von Arbeitsort und Flexibilität. Während das Home Office ein fester Arbeitsort außerhalb des Unternehmens ist, erlaubt mobiles Arbeiten eine flexiblere Gestaltung des Arbeitsortes, der sich je nach Bedarf ändern kann. Beide Konzepte bieten Vor- und Nachteile, die sorgfältig abgewogen werden müssen.