on eligibility, availability, responsiveness to co-worker requests, productivity measures, equipment, technical support, the ergonomics of the employee’s workspace, security and client confidentiality.Economic theory on who bears the costs of job training could provide some insight. In the case of job training, when the skills the employee needs to acquire are specific and nonportable, then employers need to finance the workplace investment.
Applying this logic to remote work suggests that if the resources needed to work remotely are “general,” meaning they can be used during employment at another company, the employee may need to cover the costs. Examples include desks, lights, paper, printers and pens. However, if a company’s management team views remote work as a benefit they give to reward employees, then employers would need to foot the bill just like any perk they offer.
On the other hand, if the resources to work remotely are “specific” to the employer, meaning they are not transferable from that employer or useful in nonwork activities, then the employer should bear the costs of supplying them, which can take the form of a voucher or a reimbursement. There’s another factor to take into consideration in calculating how to distribute this burden, however. Since there are societal benefits to remote work — such as less traffic congestion, fewer road accidents, reduced carbon dioxide emissions and more investment in family life and child care — there’s a rationale for the government playing a role in covering the costs.
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