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New Telecommuting Law Guarantees Automatic Reimbursement for Internet and Electricity, Easing Home Office Costs and Strengthening the Rights of Brazilian Workers.
The home office has ceased to be an exception and has become a reality in the lives of millions of Brazilians since the pandemic. However, while it has brought more flexibility, it has also sparked a central discussion: who pays the bill for internet, electricity, and equipment used daily? Now, with the approval of a new law regulating telecommuting, this debate comes to a conclusion: companies will have to automatically reimburse verified expenses for internet and electricity used for remote work.
The measure, voted on in Congress and sanctioned by the Executive, reinforces a right that has been demanded for years by unions and workers. The aim is to provide legal certainty and prevent abuses where employees end up bearing high costs to maintain their productivity at home.
Reimbursement Rules: How It Will Work in Practice
According to the text of the law, the employer will be responsible for reimbursing amounts related to broadband internet, electricity, and even basic supplies used in the remote work environment. The amount will not have a salary nature, meaning it will not be incorporated into the base salary, but will be considered as compensation. This means that there will be no deductions for social security or income tax on the amount paid.
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Reimbursement will be done automatically, within a maximum of 30 days after the submission of the bills. Additionally, the company may adopt a fixed monthly amount defined in a collective agreement or reimburse based on actual consumption, upon submission of bills for electricity and internet.
Infralegal Norms
- Portaria MTE No. 765/2025 — extended until May 26, 2026, the chapter 1.5 of NR-1, but maintained the obligation to map psychosocial risks (burnout, algorithmic harassment) in the G.R.O.
- NR-17 (Ergonomics) — still requires evaluation of the remote work station and, since Portaria 4.219/2022, includes a specific annex for telecommuting, with annual training and photographic documentation.
- eSocial Layout v. S-1.3 — requires completion of event S-2240 with the code “09.01.012 – Telecommuting” for all remote employees.
2.3. Unions and Collective Bargaining Agreements
- Banking, telecommunications, technology, and facilities led the way. In the banking convention 2025/2026, for example, clause 71 established an annual cost assistance of R$ 1,036.80 for those who spend more than 50% of the month at home.
2.4. Federal Revenue
- The COSIT Consultation Solution 63/2022 confirmed that reimbursement for internet and electricity does not integrate salary, nor is it subject to social security or income tax, as long as it is documented.
The Impact on Workers
For workers, the law represents an immediate financial relief. According to a survey by the Brazilian Telecommunications Association, the average cost of broadband internet in Brazil ranges between R$ 80 and R$ 150 per month, while the average increase in electricity bills for homes with home offices reaches R$ 100 more per month.
In other words, in many cases, the employee had to spend more than R$ 250 monthly to maintain their work routine at home — an amount that will now be covered by the companies.
What Changes for Companies
On the company’s side, the measure may raise costs, but it also brings legal clarity and reduces the risk of labor lawsuits. Until now, the labor code did not have a specific regulation on the subject, and many disputes went to labor court.
According to labor lawyers, the lack of clear rules led to different rulings for similar cases. Now, with the law, there is a solid basis for employers and employees to negotiate without legal uncertainty.
Additionally, experts point out that the reimbursement could be offset by a reduction in operational expenses. After all, fewer people in the office means lower costs for rent, corporate electricity, transportation, and in-person benefits.
Reflections on the Labor Market
Another expected effect of the law is the consolidation of the hybrid work model. Companies that hesitated to keep part of their workforce in home office for fear of litigation will now have more security to adopt the practice.
According to a survey by FGV, 62% of Brazilian companies intend to maintain some level of telecommuting in the coming years. With the new rule, this number could grow, creating a more flexible and competitive environment.
Critiques and Ongoing Debates
Despite the progress, some points still generate discussion. Employer entities argue that automatic reimbursement could increase costs for micro and small businesses, which do not have the same financial structure as large corporations.
Another debate is about the definition of “professional use.” How to measure, for example, the percentage of internet used for work versus personal use? For experts, the solution will be collective negotiations and specific agreements among categories.
The Future of Remote Work in Brazil
Brazil is following a global trend. In the European Union, similar legislations already guarantee reimbursement for basic expenses for remote workers. In the USA, states like California require companies to reimburse internet and phone costs used for work.
With the new law, the country aligns itself with this movement and reinforces the right to physical, mental, and financial balance for workers. For many, the home office is no longer seen as a privilege but becomes a consolidated model with clear and fair rules.
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