Law 83/ Teleworking in Portugal10 minutos de leitura

Since 1 January 2022, Portugal has one of Europe’s most comprehensive teleworking regimes. Law 83/2021 of 6 December rewrote the sections of the Portuguese Labour Code dealing with remote work (Articles 165 to 171), introduced mandatory written agreements, imposed full compensation of additional expenses on the employer, and — critically — created the right to disconnect (Article 199-A). For international employers with teams in Portugal, understanding this law is non-negotiable.

This guide explains how to maintain legally compliant time records for remote and hybrid workers in Portugal, covering: when the law applies, the mandatory written agreement, how working time registration must be organised in telework, how to prove compliance in an ACT inspection, and the common mistakes foreign employers make.

When the Portuguese teleworking law applies

Law 83/2021 applies to all subordinate workers (employees) in Portugal who perform their activity outside the employer’s premises using information and communication technologies. It covers:

• Full remote work (100% off-site)
• Hybrid work (part remote, part on-site)
• Occasional or ad-hoc telework
• Work from home by mutual agreement

If your Portuguese employee works even one day a week from home or a co-working space, the law applies. The employer’s country of origin is irrelevant — Portuguese law applies to Portuguese employees regardless of parent company location.

Mandatory written agreement (Article 166-A)

Telework cannot be imposed unilaterally by the employer. It depends on a written agreement that can:

• Be part of the initial employment contract
• Be a separate addendum to the existing contract

Minimum content:

1. Identification of both parties
2. The activity to be performed in telework
3. The location where the worker will habitually work
4. Period of remote work or alternation between remote and on-site
5. Working schedule (or reference to agreed flexibility)
6. Equipment and systems to be used (provided by employer or purchased by worker)
7. Expense compensation modality
8. Modalities of in-person contact
9. Duration of the agreement

The written form is a condition of validity. Absence exposes the employer to invalidity of the regime and potential labour reclassification.

Time registration obligation remains in full

A critical point for international employers: remote work does not exempt from the daily time registration obligation under Article 202 of the Portuguese Labour Code. See our dedicated guide to Article 202 for full details on time registration.

In practical terms:

• The employer must provide suitable tools for registration (mobile app, browser, dedicated terminal)
• Records must be objective, reliable and preserved for 5 years
• Self-declaration without server timestamp is considered insufficient by the ACT
• Records must distinguish work periods from breaks
• Compliance is cross-checked with digital activity patterns in disputes

Many foreign employers mistakenly believe that “trust-based remote work” exempts them from formal records. It does not. The 2019 ECJ ruling in CCOO v Deutsche Bank (C-55/18) explicitly required EU employers to maintain objective systems — reinforced in Portugal by both Law 83/2021 and the subsequent Law 13/2023.

Full compensation of additional expenses (Article 168)

This is one of the strongest provisions of Law 83/2021. The employer is legally required to fully compensate all additional expenses provably borne by the worker as a direct consequence of telework:

• Additional electricity costs
• Additional internet costs (speed compatible with service needs)
• Costs of acquiring or using IT equipment
• Equipment and system maintenance costs

How to calculate compensation

Two legally recognised approaches:

1. By comparison — documented values of additional expense compared to the period before telework began
2. By written agreement — fixed monthly amount (e.g., €30-50) estimated as a reasonable average

Portuguese tax authority rules (Portaria 292-A/2022) provide favourable tax treatment up to certain limits — amounts within these limits are exempt from income tax and social security contributions, benefiting both employer and employee.

The right to disconnect (Article 199-A)

Introduced by Law 83/2021 — but applicable to all workers, not only remote ones. It states:

“The employer has the duty to refrain from contacting the worker during the rest period, except in situations of force majeure.”

Violation is a serious administrative offence. Fines range from €2,040 (micro-enterprise) to €102,000 (large company) per affected worker. See our detailed guide on the right to disconnect.

Mandatory initial training (Article 169)

The employer must provide initial training before telework begins, covering:

• Appropriate use of information and communication technologies
• Prevention of occupational risks in remote context
• Articulation between professional and personal life

Training must be documented (attendance lists, materials, duration). Some sectoral CCTs require minimum hours; best practice is 4-8 initial hours plus annual reinforcement.

Occupational health and safety in telework (Article 170)

The employer retains full OHS obligations with adaptations:

• Risk assessment of the telework site (may be by self-declaration)
• Provision of essential ergonomic equipment
• Site visit requires worker consent and 24-hour prior notice
• Periodic medical surveillance remains in force

The worker must report workplace accidents occurring in telework. In such cases, the same rules apply as for any workplace accident (Law 98/2009 on workplace accident compensation).

Specific worker rights in telework

• Right to schedule — same regime as on-site (Article 199)
• Right to breaks — minimum break between 5 continuous hours (Article 213)
• Right to disconnect — Article 199-A
• Equal treatment — same conditions as on-site colleagues (Article 167)
• Right to continuous training — same as any other worker
• Right to return to on-site work — if the agreement is fixed-term
• Privacy — monitoring must be proportional and informed

Enhanced rights for specific categories

Law 83/2021 strengthens the right to request telework in some situations:

• Worker with child up to 8 years (right to request; employer may only refuse with written objective justification)
• Recognised informal caregiver
• Victim of domestic violence
• Worker with disability or chronic illness (when appropriate)

End of telework

The telework agreement may cease through:

• Unilateral denunciation (with 60 days’ notice)
• Mutual agreement
• End of fixed term (if applicable)
• Cessation of the employment contract

Return to on-site work does not change the employment contract itself — category, salary and conditions remain unchanged.

Fines for non-compliance with Law 83/2021

Violations are administrative offences under Article 554 of the Labour Code + Law 107/2009. Key values:

• Absence of written agreement: serious administrative offence
• Non-payment of expense compensation: serious + possible compensation claim
• Right to disconnect violation: serious (Article 199-B)
• Absence of initial training: minor administrative offence
• Discrimination vs on-site workers: very serious administrative offence

Fines are applied per affected worker — total exposure can exceed hundreds of thousands of euros in a company with a large remote team.

Practical cases from foreign employers in Portugal

1. We have Portuguese employees working remotely since 2020 without written contracts

Regularise immediately with addendums. Pay expense compensation retroactively (or negotiate a one-off settlement). Document initial training. Legal counsel strongly recommended given retroactive liability.

2. Our developer wants to work from Lisbon for our UK-based company

Portuguese law applies to the Portuguese employee. You need: a Portuguese employment entity or EOR (Employer of Record) partner, written telework agreement, Portuguese time registration system, expense compensation, GDPR-compliant setup. Cross-border remote work has specific tax and social security implications beyond 183 days — specialised legal advice recommended.

3. How to pay expense compensation — cash, vouchers, or benefits?

Preferably cash monthly, benefiting from the favourable tax treatment of Portaria 292-A/2022. Fringe benefits (health insurance, etc.) complement but do not substitute the legal compensation.

4. Can we visit the employee’s home office to assess OHS?

Only with the worker’s consent and 24-hour prior notice. The sole purpose must be OHS verification or risk assessment (Article 170). It cannot be disguised inspection or surveillance. Alternative: self-declaration by the worker on home office conditions.

5. Our employee moved to Spain while on telework. Can they continue?

Portuguese law doesn’t prohibit it but there are tax and social security implications (regime of residence country may apply after 183 days). Specialised advice from an international tax lawyer required before authorising.

Full compliance checklist for international employers

1. Written telework agreement for each remote worker
2. Complete content (activity, location, schedule, equipment, expenses)
3. Monthly expense compensation defined and documented
4. Ergonomic equipment provided or subsidised
5. Initial training on healthy technology use
6. Written policy on the right to disconnect
7. OHS risk assessment of the home office
8. Appropriate time registration mechanisms (app, browser, terminal)
9. Regular communication between manager and worker
10. Periodic medical surveillance maintained
11. Equal treatment (salary, career progression, training, benefits)
12. Clear process for unilateral denunciation with 60 days’ notice
13. GDPR-compliant data handling for all registration tools

Official sources

• Law 83/2021 — full text (Diário da República, in Portuguese)
• Portuguese Labour Code (Law 7/2009), Articles 165-171, 199-A, 199-B
• Portaria 292-A/2022 — Tax regime for telework expense compensation
• Autoridade para as Condições do Trabalho (ACT) — act.gov.pt
• Law 98/2009 — Workplace accident compensation regime (applies in telework)
• Court of Justice of the EU, judgment C-55/18 (CCOO v Deutsche Bank) — objective recording requirement

Conclusion

Law 83/2021 is a milestone of decent work in Portugal. International employers that fully apply it benefit: fewer disputes, better retention, image of responsible employer, transparent legal compliance. Attendance software that is specifically built for Portuguese law (registration under Article 202 + right to disconnect alerts + expense compensation integration) is the essential operational tool.

Managing a remote or hybrid team in Portugal? PicaPonto supports time registration via app/browser compliant with Law 83/2021, automatic alerts for right to disconnect violations, and integration with Portuguese payroll software for expense compensation. Interface in Portuguese; English support for international teams. Start a free 15-day trial.

This article does not constitute legal advice. For specific cases, consult a Portuguese employment lawyer.

Related reading

• Article 202 of the Portuguese Labour Code
• Law 83/2021 Teleworking in Portugal