Introduction of the Law on the Regulation of the Organisational Framework for Remote Work of 2023  
On 1st December 2023, the law on the Regulation of the Organisational Framework for Remote Work of 2023 (Law 120(I)/2023) (the “Law”) was introduced in Cyprus in order to regulate the working conditions governing remote work. We set out below some of the main provisions of the newly introduced Law.
Objective of the Law
The objective of the Law is to change the way work is performed without affecting the employment status and/or employment contract of the employee working remotely in full-time, part-time or other form of employment.
Scope of Application of Remote Work
Remote work is the provision of an employee's work using technology regardless of the place of employment. It should be noted that the Law applies to persons employed by entities governed by public law or local authorities, but does not include civil servants, including (inter alia) educational officers of the public education service, employees of the armed forces, the police, judges and investigators.
The Law provides that remote work is optional and may be agreed between the employer and the employee, either at the time of recruitment or by a collective agreement. In cases where remote work is agreed between the employer and the employee, no discrimination may be made against an employee who chooses to work remotely. 
In exceptional circumstances, the employer may allow the employee to work remotely for the protection of public health, following the issuance of an Order by the Minister of Health. Similarly, the employee may request to work remotely in cases of personal documented health risks.
Obligations of the Employer with reference to Remote Work
The obligations of the employer with reference to remote work are as follows:
1. The employer assumes the costs that the employee will incur as a result of working remotely.
2. The employer must provide the employee with the necessary technical support for the performance of their work and in case of damage to the equipment the employer must pay the relevant costs.
3. If the employee is a person with disabilities and consents to remote work, then the employer must provide suitable facilities for the carrying out of such work (if such employee will be working remotely in the employer’s premises)
4. The employer must inform the employee of any terms of employment that will be modified due to remote work. 
The Law provides that the above costs incurred by the employer are deductible costs for the employer and do not form part of the employee’s remuneration.
Rights and Obligations of the Employee Working Remotely
The Law provides that employees who choose to work remotely are deemed to have the same rights and obligations as their counterparts who are physically present at the place of business.
Additionally, the Law prohibits the employer from monitoring the employee’s performance through the use of a camera or other intrusive application.
An employee who chooses to work remotely has the right to disconnect outside working hours and during annual leave and no discrimination may be made against them for exercising such right.
Sanctions for Non-Compliance with the Law
In cases of non-compliance with the provisions of the Law, the employer is subject to a fine not exceeding EUR 10,000.