A significant and rising development in the private working
sector of the Republic of Cyprus is remote working. This trend has
become particularly prominent following the impact of COVID-19.
Whether on a full-time or hybrid basis, or simply for matters of
convenience or emergencies, remote working arrangements are in high
demand.
There are various reasons why both employees and employers may
desire to adopt remote working practices. This could be to avoid
costs, to benefit from tax and social security incentives,
participate in national initiatives promoting the business of a
particular industry or purely wishing to work in a much more
attractive climate like Cyprus.
On account of the increasing interest in remote working in
Cyprus, an entirely new initiative has been introduced with the
enactment of the Law on Remote Working or otherwise the Remote
Working Law of 2023 (Law 120(I)/2023). The initiative aims to
regulate remote working in Cyprus and safeguard